Comments on Proposed Rule: Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Darla C. Stuckey, President and CEO, Society for Corporate Governance
Public Comment Lisa Woll, CEO, US SIF: The Forum for Sustainable and Responsible Investment
Public Comment Robert Buckholz, Chair, Federal Regulation of Securities Committee, ABA Business Law Section
Public Comment Andy Green, Managing Director of Economic Policy, Center for American Progress, et al
Public Comment Recommendation of the SEC's Investor Advisory Committee
Public Comment Jim Coburn Esq., Senior Manager, Disclosure, Ceres, Inc.
Public Comment Erik Rust, Director, U.S. Chamber of Commerce's Center for Capital Markets Competitiveness
Public Comment Dan Jamieson
Public Comment Mary Wilcox, Vice President and Chief Accounting Officer, Medtronic
Public Comment Aseel Rabie, Managing Director and Associate General Counsel, SIFMA
Public Comment BDO USA, LLP
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Catherine Ide, Vice President, Professional Practice, Center for Audit Quality
Public Comment Christopher Drula, SVP, Financial Standards, Nareit, Victoria P. Rostow, SVP, Regulatory Affairs & Deputy General Counsel, Nareit and George Yungmann, SVP, Financial Standards, Nareit
Public Comment Christopher Gerold, Chief, New Jersey Bureau of Securities, NASAA President
Public Comment Corinna Turbes, Policy Manager, Data Coalition
Public Comment Dan Hines, Senior Vice President and Corporate Controller, Costco Wholesale Corporation
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment Fiona Reynolds, Chief Executive Officer, Principles for Responsible Investment
Public Comment Grant Thornton LLP
Public Comment John A. Zecca, Executive Vice President, Chief Legal and Regulatory Officer, Nasdaq, Inc.
Public Comment John L. Merino, Corporate Vice President and Principal Accounting Officer, FedEx and Jennifer L. Johnson, Staff Vice President and, Corporate Controller, FedEx
Public Comment KPMG LLP
Public Comment Letters from Elizabeth Warren, United States Senator, and response from Jay Clayton, Chairman
Public Comment Madison Condon, Alex Kristofcak, Alex Langer and Jack Lienke, Institute for Policy Integrity,New York University School of Law
Public Comment Marcie Frost, Chief Executive Officer, California Public Employees' Retirement System (CalPERS)
Public Comment Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Prat Bhatt, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Richard F. McMahon, Jr., Vice President, Edison Electric Institute and Brody Wilson, Chair, American Gas Association Accounting Advisory Council Vice President, Treasurer & Chief Accounting Officer, NW Natural

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-01-20
Release Number
33-10750
34-88093
IC-33795