Subject: File No. PCAOB-2017-01
From: Steve Boston

August 24, 2017

Dear Commissioners:

I would be in favor of auditors sharing additional information with shareholders in annual reports. Auditors sharing with all stakeholders in an organization could be of great use in helping to prevent future problems like we've seen in the past with companies like Enron, Theranos, Lehman Brothers and others. If multi-national corporations are already required to provide this information in Europe, it should have minimal costs associated with also providing this information for U.S. stockowners.

Thank you for your service,
Steve Boston