Comments on Proposed Rule: Amendments to Financial Disclosures about Acquired and Disposed Businesses

[Release Nos. 33-10635, 34-85765, IC-33465; File No. S7-05-19]

Submitted Comments

Aug. 13, 2019 Matt Swartz, Partner, Pillsbury Winthrop Shaw Pittman, LLP
Aug. 13, 2019 Bill Korn, Chief Financial Officer, MTBC
Aug. 11, 2019 Shearman & Sterling LLP
Aug. 6, 2019 Donald Zakrowski, Vice President, Finance, and Chief Accounting Officer, Eli Lilly and Company
Aug. 5, 2019 Penni F. Roll, Chief Financial Officer, Ares Capital Corporation
Aug. 5, 2019 Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Jul. 31, 2019 Eric Ferren, Senior Vice President, Contoller, and Chief Accounting Officer, and Kevin Spataro, Senior Vice President, Accounting Policy and Research; The Allstate Corporation
Jul. 31, 2019 Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Jul. 29, 2019 Crowe LLP
Jul. 29, 2019 Prat Bhatt, Chairman, Committee on Corporate Reporting, Financial Executives International
Jul. 29, 2019 Aseel M. Rabie, Managing Director and Associate General Counsel, Securities Industry and Financial Markets Association (SIFMA)
Jul. 29, 2019 Grant Thornton LLP
Jul. 29, 2019 Aaron M. Galis, Senior Vice President, Finance, Affiliated Managers Group, Inc.
Jul. 29, 2019 Ernst & Young LLP
Jul. 29, 2019 Sullivan & Cromwell LLP
Jul. 29, 2019 BDO USA, LLP
Jul. 29, 2019 Gregory M. Smith, Senior Director, Investment Company Institute
Jul. 29, 2019 RSM US LLP
Jul. 29, 2019 Joseph W. Caputo, Council of Institutional Investors
Jul. 29, 2019 David S. Huntington, Chair, Securities and Regulation Committee, New York City Bar Association
Jul. 29, 2019 Debevoise & Plimpton LLP
Jul. 29, 2019 Katharine (Katy) Reeping, Director of Financial Reporting and Analysis, PNC Financial Services Group, Inc.
Jul. 29, 2019 KPMG LLP
Jul. 29, 2019 John A. Zecca, Senior Vice President, General Counsel North America, Nasdaq, Inc.
Jul. 29, 2019 Brett Palmer, President, Small Business Investor Alliance
Jul. 29, 2019 Julie Bell Lindsay, Executive Director, Center for Audit Quality
Jul. 29, 2019 Davis Polk & Wardwell
Jul. 29, 2019 Victoria P. Rostow, SVP, Regulatory Affairs & Deputy General Council, Nareit
Jul. 26, 2019 Alan Rhoades, Vice President and Chief Accounting Officer, Denbury Resources Inc.
Jul. 26, 2019 Nate Carey, Vice President and Controller, Ball Corporation
Jul. 26, 2019 Jason Waldron, Senior Vice President and Chief Accounting Officer, Liberty Global plc
Jul. 26, 2019 Deloitte & Touche LLP
Jul. 25, 2019 PricewaterhouseCoopers LLP
Jul. 25, 2019 Bass, Berry & Sims PLC
Jul. 24, 2019 Ted T. Timmermans, Vice President, Controller and Chief Accounting Officer, The Williams Companies, Inc.
Jul. 19, 2019 Chris Barnard
Jul. 18, 2019 Trevor S. Norwitz, Chair, Committee on Mergers, Acquisitions and Corp, New York City Bar Association
May 23, 2019 Ira N. Rosner, Partner, Holland Knight LLP