File Number S7-26-18 Corporations in the United States have already had a history of noncompliance and less than scrupulous behavior (e.g. Enron). Having less oversight and less accountability in the form of less mandated reporting only increases opportunity for fraud and abuse. Please do not change the reporting guidelines. A change towards less reporting and oversight will only lead to less faith in our corporations and even less faith in our government's ability to protect its citizens.