The following Letter Type K, or variations thereof, was submitted by individuals or entities.

Letter Type K:

I support maintaining quarterly reporting requirements for public companies. Regular financial disclosures promote transparency, accountability, and informed decision-making for investors. 

As an individual investor and retirement saver, I rely on timely public information to understand how companies are performing.

Reducing reporting frequency could make it harder to identify risks early and would provide less transparency for everyday investors. 

Please preserve quarterly reporting requirements.