The following Letter Type B, or variations thereof, was submitted by individuals or entities.

Letter Type B:

I am writing to strongly encourage the Securities and Exchange Commission to require U.S. corporations to disclose all of their foreign subsidiaries, and the amount of taxes those subsidiaries owe the United States.

Specifically, I believe corporations should be required to publicly disclose each year on a country-by-country basis their foreign subsidiaries and those subsidiaries' revenues, profits, income tax paid, effective tax rate, accumulated profits, and number of employees.

It is critical that investors, lawmakers and the general public have access to this information. We need to know where U.S. corporations are operating, whether they claim to be making significant profits in tax havens, how much tax — if any — they are paying on those profits, and the taxes they owe the United States.

http://www.sec.gov/comments/s7-06-16/s70616-319.htm