Comments on Request for Comment on Possible Changes to Industry Guide 3

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Date Received
Date Letter Type Commenter Name
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a July 10, 2020 conference call with American Bankers Association
Public Comment Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy, CFA Institute
Public Comment Joshua Stein, Vice President, Accounting and Financial Managemen, American Bankers Association
Public Comment Campbell Pryde, President and CEO, XBRL US, Inc.
Public Comment David Wagner, Senior Vice President, Head of Finance, Risk and Audit Affairs & Deputy Counsel, Bank Policy Institute, and Mary Kay Scucci, PhD, CPA, Managing Director, Securities Industry and Financial Markets Association
Public Comment KPMG LLP
Public Comment Michael Tovey, Senior Vice President and Corporate Controller, Bank of America Corporation
Public Comment Ernst & Young, LLP
Public Comment Catherine Ide, Senior Managing Director Professional Practice and Member Services, Center for Audit Quality
Public Comment Crowe LLP
Public Comment Deloitte & Touche LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Maria Deering
Public Comment Aimee Heilig
Public Comment Qing Burke, Assistant Professor of Accounting, et al., Miami University
Public Comment Elizabeth F. Mooney, Partner, Capital Strategy Research, et al.
Public Comment Richard Junker
Public Comment Alice Welder
Public Comment Andy Green, Managing Director, Economic Policy, and Gregg Gelzinis, Special Assistant, Economic Policy, Center for American Progress
Public Comment Bartlett Naylor, Public Citizen
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Imelda Navarro, Chief Financial Officer, International Bancshares Corporation
Public Comment Jeff Campbell, Executive Vice President and Chief Financial Offic, American Express Company
Public Comment KPMG LLP
Public Comment Paul, Weiss, Rifkind, Wharton & Garrison LLP, on behalf of Mitsubishi UFJ Financial Group, Inc.
Public Comment Takahiro Saito, Simpson Thacher & Bartlett LLP, on behalf of Mizuho Financial Group, Inc.
Public Comment Berry Dunn McNeil & Parker, LLC
Public Comment Crowe Horwath LLP
Public Comment John (JJ) Matthews, SVP Director, Finance Governance and SEC Reporting, PNC Financial Services Group
Public Comment Davis Polk & Wardwell LLP, on behalf of Sumitomo Mitsui Financial Group, Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-02-17
Release Number
33-10321
34-80131
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