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

(Click here for meetings with SEC officials)
Jan. 9, 2020 Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy, CFA Institute
Dec. 23, 2019 Joshua Stein, Vice President, Accounting and Financial Managemen, American Bankers Association
Dec. 2, 2019 Michael Tovey, Senior Vice President and Corporate Controller, Bank of America Corporation
Dec. 2, 2019 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
Dec. 2, 2019 KPMG LLP
Dec. 2, 2019 Campbell Pryde, President and CEO, XBRL US, Inc.
Nov. 27, 2019 Ernst & Young, LLP
Nov. 25, 2019 Crowe LLP
Nov. 25, 2019 Catherine Ide, Senior Managing Director Professional Practice and Member Services, Center for Audit Quality
Nov. 25, 2019 Deloitte & Touche LLP
Nov. 21, 2019 PricewaterhouseCoopers LLP
Nov. 10, 2019 Maria Deering
Nov. 9, 2019 Aimee Heilig
Oct. 3, 2019 Qing Burke, Assistant Professor of Accounting, et al., Miami University
Dec. 18, 2018 Elizabeth F. Mooney, Partner, Capital Strategy Research, et al.
Jul. 11, 2018 Richard Junker
Nov. 30, 2017 Alice Welder
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

SEC Staff Studies and Reports

(Click here for submitted comments from the public)
Jul. 10, 2020 Memorandum from the Division of Corporation Finance regarding a July 10, 2020 conference call with American Bankers Association