From: Pamela J. Boyle, CPA
Sent: April 25, 2016
To: rule-comments@sec.gov
Subject: Comment

Dear Sir/Madam:

Regarding the quarterly reporting rules for publicly traded corporations, would it be possible to change the format of the reports to focus on long-term performance?  To highlight a five-year performance vs. the quarterly performance? 

Regards,

Pamela J. Boyle, CPA
Tax Manager

Thomas Wirig Doll
165 Lennon Lane, Suite 200
Walnut Creek, CA  94598