Comments on Foreign Issuer Reporting Enhancements

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Date Received
Date Letter Type Commenter Name
Public Comment Rinaldi Firmansyah, CEO, PT Telekomunikasi Indonesia, Tbk., Jakarta, Indonesia
Public Comment Kurt N. Schacht, Managing Director, and Gerald I. White, Chairman, Corporate Disclosure Policy Council, CFA Institute Centre for Financial Market Integrity
Public Comment Sidley Austin LLP, New York, New York
Public Comment Clive Edrupt, Confederation of British Industry
Public Comment Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association
Public Comment Fried, Frank, Harris, Shriver & Jacobson (London) LLP
Public Comment Luca Cencioni, Eni S.p.A.
Public Comment A group of Chilean SEC registrants under the auspices of the Chilean American Chamber of Commerce
Public Comment BDO Seidman, LLP
Public Comment Carol A Banford, Grant Thornton LLP, Philadelphia, Pennsylvania
Public Comment Claudine Gallagher, Managing Director, ADRs, JPMorgan Chase
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment Cristina Cobb, Managing Counsel, The Bank of New York, New York, New York
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment David Martin, Head of Group, Financial Reporting and Development, Prudential plc
Public Comment Deloitte Touche Tohmatsu
Public Comment Edwin Reyes, Managing Director, Deutsche Bank Trust Company Americas
Public Comment Ernst & Young LLP
Public Comment Herman H. Raspé, Patterson Belknap Webb & Tyler LLP
Public Comment Jean-Luc Barlet, Risk Management & Audit Quality, Mazars
Public Comment John A. Germinario, President, Depositary Management Corporation, New York, New York
Public Comment Mark Smith, Secretary, The Hundred Group of Finance Directors, UK
Public Comment Milbank, Tweed, Hadley & McCloy LLP
Public Comment Myung-Whan Kim, Director, Korea Electric Power Corporation, Seoul, Republic of Korea
Public Comment P.Y. Gurav, Tata Motors Limited
Public Comment Paul Chisnall, Executive Director, British Bankers' Association, London, United Kingdom
Public Comment Paul, Weiss, Rifkind, Wharton & Garrison LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Rajan Kapoor, Group Chief Accountant, The Royal Bank of Scotland Group plc
Public Comment Ricardo Ramos R., Sociedad Química y Minera de Chile S.A

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-05-08
Release Number
33-8900
34-57409
IS-1308
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