From: Sat Parashar
Sent: April 20, 2016
To: rule-comments@sec.gov
Subject: File Number S7-06-16

I am in favor of continuing quarterly earning reports.
Also those arguments against like adding volatility, short term focus, make up efforts are motivated only.
Semi-annual and annual reporting tend to magnify all that.

There is no business on earth that does not review its earnings, each month. Why must they not report on quarterly basis? I see no plausible reason. Motivated can be many.

Will be glad to further argue, if needed.
May acknowledge please.
Best,
Sat

SAT PARASHAR
Adjunct Faculty