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

[Release Nos. 33-10321, 34-80131; File No. S7-02-17]

Submitted Comments

Jul. 7, 2017 Andy Green, Managing Director, Economic Policy, and Gregg Gelzinis, Special Assistant, Economic Policy, Center for American Progress
Jul. 7, 2017 Takahiro Saito, Simpson Thacher & Bartlett LLP, on behalf of Mizuho Financial Group, Inc.
Jul. 7, 2017 Paul, Weiss, Rifkind, Wharton & Garrison LLP, on behalf of Mitsubishi UFJ Financial Group, Inc.
Jul. 7, 2017 Jeff Campbell, Executive Vice President and Chief Financial Offic, American Express Company
Jul. 7, 2017 Campbell Pryde, President and CEO, XBRL US
Jul. 7, 2017 KPMG LLP
Jul. 7, 2017 Bartlett Naylor, Public Citizen
Jul. 7, 2017 Imelda Navarro, Chief Financial Officer, International Bancshares Corporation
Jul. 6, 2017 Berry Dunn McNeil & Parker, LLC
Jul. 6, 2017 John (JJ) Matthews, SVP Director, Finance Governance and SEC Reporting, PNC Financial Services Group
Jul. 6, 2017 Crowe Horwath LLP
Jun. 30, 2017 Davis Polk & Wardwell LLP, on behalf of Sumitomo Mitsui Financial Group, Inc.
Jun. 29, 2017 David Wagner, General Counsel, The Clearing House Association L.L.C., and Mary Kay Scucci, PhD, CPA, Managing Director, Securities Industry and Financial Markets Association
Jun. 28, 2017 Michael L. Gullette, Vice President, Accounting and Financial Managemen, American Bankers Association
Jun. 28, 2017 PricewaterhouseCoopers LLP
Jun. 2, 2017 Darren Hannah, Vice President, Finance, Risk & Prudential Policy, The Canadian Bankers Association
Jun. 1, 2017 Deloitte & Touche LLP
May 24, 2017 Ernst & Young LLP
May 8, 2017 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
May 8, 2017 Ethics Metrics, LLC
May 8, 2017 James Kendrick, First Vice President, Accounting and Capital Policy, Independent Community Bankers of America
May 4, 2017 BDO USA, LLP
Apr. 25, 2017 RSM US LLP
Mar. 24, 2017 Brett Waxman, Managing Director and Associate General Counsel, Clearing House Association L.L.C., et al.
Mar. 24, 2017 Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Mar. 7, 2017 Anonymous