Comments on Interim Final Temporary Rule: Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies

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Date Received
Date Letter Type Commenter Name
Public Comment Proskauer Rose LLP
Public Comment Roger Q. Doctor, Old Lompoc, California
Public Comment Sutherland Asbill & Brennan LLP
Public Comment Daniel R. Gilbert, Chief Investment and Operating Officer, NorthStar Asset Management Group Inc.
Public Comment Kirk A. Montgomery, Head of Regulatory Affairs, CNL Financial Group, Inc.
Public Comment R. Mark Addy, President and Chief Operating Officer, Phillips Edison Grocery REIT II, Inc.
Public Comment Sharon C. Kaiser, Chief Financial Officer, Sentio Investments
Public Comment Thomas K. Sittema, Chairman, Investment Program Association
Public Comment Dividend Capital Group LLC
Public Comment Donna Brandin, Executive Vice President, Chief Financial Officer and Treasurer, Lightstone Group
Public Comment Jeffrey R. Sprain, Senior Vice President and General Counsel, Preferred Apartment Communities, Inc.
Public Comment Suneet Singal, Chief Executive Officer, First Capital Real Estate Investments, LLC
Public Comment Ernst & Young LLP
Public Comment Roger Q. Doctor, New York, New York
Public Comment Andrew Reilly, Partner, and Anna Kramer, Associate, Baker & McKenzie
Public Comment Davis Polk & Wardwell LLP
Public Comment Sean Davy, Managing Director, Capital Markets Division, Securities Industry and Financial Markets Association
Public Comment Sullivan & Cromwell LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-01-16
Release Number
33-10003
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