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

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Date Received
Date Letter Type Commenter Name
Public Comment Sandra J. Peters, Senior Head, Global Financial Reporting Policy, CFA Institute
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding a November 1, 2019, meeting with representatives of the Investment Company Institute
Public Comment Cravath, Swaine & Moore LLP
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding September 30, 2019, and October 3, 2019, telephone calls with representatives of National Association of REITs (Nareit)
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding an October 9, 2019, telephone call with a representative of Ernst & Young LLP
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding an October 9, 2019, telephone call with a representative of KPMG
Public Comment Bill Korn, Chief Financial Officer, MTBC
Public Comment Matt Swartz, Partner, Pillsbury Winthrop Shaw Pittman, LLP
Public Comment Shearman & Sterling LLP
Public Comment Donald Zakrowski, Vice President, Finance, and Chief Accounting Officer, Eli Lilly and Company
Public Comment Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Public Comment Penni F. Roll, Chief Financial Officer, Ares Capital Corporation
Public Comment Eric Ferren, Senior Vice President, Contoller, and Chief Accounting Officer, and Kevin Spataro, Senior Vice President, Accounting Policy and Research; The Allstate Corporation
Public Comment Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Aaron M. Galis, Senior Vice President, Finance, Affiliated Managers Group, Inc.
Public Comment Aseel M. Rabie, Managing Director and Associate General Counsel, Securities Industry and Financial Markets Association (SIFMA)
Public Comment BDO USA, LLP
Public Comment Brett Palmer, President, Small Business Investor Alliance
Public Comment Crowe LLP
Public Comment David S. Huntington, Chair, Securities and Regulation Committee, New York City Bar Association
Public Comment Davis Polk & Wardwell
Public Comment Debevoise & Plimpton LLP
Public Comment Ernst & Young LLP
Public Comment Grant Thornton LLP
Public Comment Gregory M. Smith, Senior Director, Investment Company Institute
Public Comment John A. Zecca, Senior Vice President, General Counsel North America, Nasdaq, Inc.
Public Comment Joseph W. Caputo, Council of Institutional Investors
Public Comment Julie Bell Lindsay, Executive Director, Center for Audit Quality
Public Comment Katharine (Katy) Reeping, Director of Financial Reporting and Analysis, PNC Financial Services Group, Inc.
Public Comment KPMG LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-05-19
Release Number
33-10635
34-85765
IC-33465
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