Comments on Concept Release: Business and Financial Disclosure Required by Regulation S-K

[Release Nos. 33-10064, 34-77599; File No. S7-06-16]

Submitted Comments

(Click here for meetings with SEC officials)
Comments have been received from individuals and entities using the following Letter Type
A: 9,893
B: 16,302
Oct. 2, 2018 Douglas K. Howell, Corporate Vice President, Chief Financial Officer, Arthur J. Gallagher Co.
Jul. 19, 2018 Sen. Mark R. Warner, United States Senate
Jun. 7, 2018 Vandita Mudgal, Sustainability Leader
Dec. 15, 2017 David M. Lynn, Chair, Federal Regulation of Securities Committee, and Jeffrey Rubin, Chair, Law and Accounting Committee; American Bar Association Business Law Section
Dec. 8, 2017 David Lennon
Aug. 10, 2017 Senator Robert Menendez, et al., United States Senate
May 9, 2017 Dan Schum
Feb. 27, 2017 Sen. Diane Feinstein, et al., U.S. Senate
Jan. 12, 2017 Eric Cohen, Chairperson, Investors Against Genocide
Oct. 6, 2016 Kurt N. Schacht, CFA, Managing Director, Standards and Advocacy, and James C. Allen, CFA, Head, Capital Markets Policy - Americas, CFA Institute
Oct. 3, 2016 J. Robert Brown, Jr., Professor of Law, Director, Corporate & Commercial Law Program, University of Denver Sturm College of Law
Oct. 3, 2016 Richard Levy, Chairman, Committee on Corporate Reporting, Financial Executives International
Oct. 1, 2016 Shin Imai, Barrister and Solicitor, Justice and Corporate Accountability Project
Sep. 30, 2016 Thomas S. Timko, Vice President, Controller, Chief Accounting Officer, General Motors Company
Sep. 27, 2016 Michael Hardesty, Corporate Vice President, Controller, and Chief Accounting Officer, Northrop Grumman Corporation
Sep. 26, 2016 Sen. Mark R. Warner, U.S. Senate
Sep. 23, 2016 Joshua J. Filzen, Ph.D., CPA, Assistant Professor of Accountancy, Boise State University, et al.
Sep. 16, 2016 Edward S. Knight, Executive Vice President, General Counsel, & Chief Regulatory Officer, Nasdaq, Inc.
Aug. 31, 2016 Shearman and Sterling LLP
Aug. 30, 2016 David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Aug. 25, 2016 Jerry D. Osborn
Aug. 19, 2016 eRevalue Ltd., London, United Kingdom
Aug. 19, 2016 Ronnie Cohen, JD, LLM, and Gabriele Lingenfelter, M.B.A., C.P.A, Christopher Newport University, Newport News, Virginia
Aug. 16, 2016 Dorian A. Deyeth, Jr., Huntington Park, California
Aug. 10, 2016 Americans for Financial Reform
Aug. 9, 2016 Denise W. DeFranco, President, American Intellectual Property Law Association
Aug. 9, 2016 David S. Rosenthal, Vice President and Controller, Exxon Mobil Corporation
Aug. 9, 2016 Sullivan & Cromwell LLP
Aug. 8, 2016 National Partnership for Women & Families
Aug. 8, 2016 36 Organizations with an Interest in Trade Secret Protection
Aug. 5, 2016 John M. Horak, Attorney, Reid and Riege, P.C.
Aug. 4, 2016 Senator Sheldon Whitehouse, et al., U.S. Senate
Aug. 4, 2016 Matthew D. Brusch, CAE and Michael C. McGough, CAE, Interim Co-CEOs, National Investor Relations Institute
Aug. 3, 2016 Glen Anderson
Aug. 3, 2016 Patrick A. Reardon, Attorney-at-Law, The Reardon Firm, Fort Worth, Texas
Aug. 1, 2016 Fenwick West LLP
Jul. 31, 2016 Dr. Janice Denoncourt, Senior Lecturer in Law, Nottingham Law School, Nottingham Trent University
Jul. 29, 2016 Cynthia H. Coffman, Attorney General of Colorado
Jul. 29, 2016 Bruno Bertocci, Head, Sustainable Equities, and Steve Hottinger, Head, Group Governmental Affairs, UBS Asset Management
Jul. 29, 2016 Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Jul. 27, 2016 Eric Bormel
Jul. 26, 2016 Michael R. Bloomberg
Jul. 25, 2016 Barbara Roper, Director of Investor Protection, Consumer Federation of America
Jul. 24, 2016 Stephen P. Percoco, Lark Research, Inc.
Jul. 22, 2016 Brenton Kessel, CEO, Abacus Wealth Partners, LLC
Jul. 22, 2016 Jeanette L. Ourada, Vice President and Comptroller, Chevron Corporation
Jul. 22, 2016 Robert E. Rutkowski
Jul. 22, 2016 Davis Polk & Wardwell LLP
Jul. 22, 2016 Colleen V. Chien, Associate Professor, Santa Clara University School of Law, et al.
Jul. 21, 2016 Tracey C. Rembert, Assistant Director, Catholic Responsible Investing, Christian Brothers Investment Services
Jul. 21, 2016 Richard E. Walters, Director, Corporate Social Responsibility, The Pension Boards, United Church of Christ
Jul. 21, 2016 Sen. Al Franken, et al., Members of Congress
Jul. 21, 2016 William J. Ward
Jul. 21, 2016 Dennis M. Kelleher, President & CEO, Better Markets, Inc.
Jul. 21, 2016 Institute for Policy Integrity at New York University School of Law, University of Chicago, Abrams Environmental Law Clinic and Oceana
Jul. 21, 2016 Allan Adler, General Counsel, Vice President for Government Affairs,Association of American Publishers
Jul. 21, 2016 John K. S. Wilson, Head of Corporate Governance, Engagement and Research, Cornerstone Capital Inc.
Jul. 21, 2016 Lawrence M. Heim, Managing Director, Elm Sustainability Partners LLC
Jul. 21, 2016 Suzanne Cubbison
Jul. 21, 2016 Samuel H. Pilch, Group SVP – Controller and Chief Accounting Officer, Allstate Insurance Company and Kevin Spataro, SVP – Accounting Policy and Research, Allstate Insurance Company
Jul. 21, 2016 Colleen Morgan, President, Corporate Sustainability Advisors, LLC
Jul. 21, 2016 Robert Fohr, Associate for Mission Responsibility Through Investment, Presbyterian Church U.S.A.
Jul. 21, 2016 E. Scott Pruitt, Attorney General of Oklahoma, et al.
Jul. 21, 2016 Bryan Thomson, Senior Vice President, Public Equities, British Columbia Investment Management Corporation
Jul. 21, 2016 Adele E. Zimmermann
Jul. 21, 2016 Eric Fernald, Executive Director, ESG Research, MSCI
Jul. 21, 2016 John McCarter
Jul. 21, 2016 Campbell Pryde, President and CEO, XBRL US, Inc.
Jul. 21, 2016 BSA The Software Alliance, the Entertainment Software Association, and the Software & Information Industry Association
Jul. 21, 2016 D. Keith Bell, Senior Vice President, Corporate Finance, The Travelers Companies, Inc.
Jul. 21, 2016 David H. Zellner, Chief Investment Officer, Wespath Investment Management
Jul. 21, 2016 Nate Tobik
Jul. 21, 2016 Robert Krueger
Jul. 21, 2016 Douglas Hoffner, Interim Chief Executive Officer, California Public Employees’ Retirement System
Jul. 21, 2016 Emil D. Efthimides, Global Regulatory Monitor, Equities, and Lenora Suki, CFA, Head of Sustainable Finance Product Strategy, Bloomberg LP
Jul. 21, 2016 Randy Hayes, Executive Director, Foundation Earth
Jul. 21, 2016 Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO, Washington, District of Columbia
Jul. 21, 2016 Frank Clemente, Executive Director, Americans for Tax Fairness
Jul. 21, 2016 Lori A. Palazzolo, Managing Director and Chief Accounting Officer, Prologis, Inc.
Jul. 21, 2016 Emilie Mazzacurati, Founder and CEO, Four Twenty Seven, Inc.
Jul. 21, 2016 Hudson Hollister, Executive Director, Data Coalition
Jul. 21, 2016 Steve Loren, CFA,FRM,MBA
Jul. 21, 2016 American Federation of State, County and Municipal Employees, Americans for Democratic Action, Americans for Tax Fairness, Bakery, Confectionery, Tobacco Workers and Grain Millers International Union, Campaign for America’s Future, Citizens for Tax Justice, Coalition on Human Needs, Daily Kos, Economic Policy Institute, Institute for Policy Studies, International Brotherhood of Teamsters, National Education Association, National Organization for Women, National Priorities Project, People’s Action, The Marco Consulting Group, The Other 98%, The Worker Owner Council of the Northwest, Utility Workers Union of America, Voices for Progress and Working America"
Jul. 21, 2016 Jonathan Jachym, Head of North American Regulatory Strategy & Government Relations, London Stock Exchange Group, FTSE Russell
Jul. 21, 2016 Cyrus Mehri and Pamela Coukos, Working IDEAL
Jul. 21, 2016 Christine Wyman, Senior Counsel, American Gas Association
Jul. 21, 2016 Patricia Jurewicz, Director, Responsible Sourcing Network
Jul. 21, 2016 Tatu Y. Ilunga, Senior Policy Advisor, Oxfam America
Jul. 21, 2016 Brendan Williams, Executive Vice President, American Fuel & Petrochemical Manufacturers
Jul. 21, 2016 American Sustainable Business Council, Citizens for Tax Justice, FACT Coalition, Fair Share, Global Financial Integrity and Main Street Alliance
Jul. 21, 2016 Crowe Horwath LLP
Jul. 21, 2016 Nicole Lederer, Chair and Co-Founder, Environmental Entrepreneurs and Bob Keefe, Executive Director, Environmental Entrepreneurs (E2)
Jul. 21, 2016 Jonas Kron, Senior Vice President, Trillium Asset Management LLC
Jul. 21, 2016 John K.S. Wilson, Head of Corporate Governance, Engagement and Research, Cornerstone Capital Inc.
Jul. 21, 2016 Marcia Slatkin
Jul. 21, 2016 Steven Kreisberg, Director, Department of Research and Collective Bargaining Services, American Federation of State, County and Municipal Employees
Jul. 21, 2016 Victoria P. Rostow, Senior Vice President, Policy & Regulatory Affairs, National Association of Real Estate Investment Trusts
Jul. 21, 2016 Brian Minns, Manager, Sustainable Investing, Addenda Capital Inc.
Jul. 21, 2016 Jonathan E. Feigelson, Teacher’s Insurance and Annuity Association of America
Jul. 21, 2016 Kate Rebernak, President and CEO, Framework LLC
Jul. 21, 2016 Sister Patricia Daly, OP, Executive Director and Mary Beth Gallagher, Associate Director, Tri-State Coalition for Responsible Investment
Jul. 21, 2016 Bruce Watzman, Senior Vice President, Regulatory Affairs, National Mining Association
Jul. 21, 2016 Christine P. Richards, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Jul. 21, 2016 PricewaterhouseCoopers LLP
Jul. 21, 2016 Penny Somer-Greif, Chair, and Gregory T. Lawrence, Vice-Chair, Committee on Securities Law, Business Law Section, Maryland State Bar Association
Jul. 21, 2016 Michael Labriola, Wilson Sonsini Goodrich & Rosati
Jul. 21, 2016 Rebecca Lewis, Managing Director, Arisaig Partners, et. al.
Jul. 21, 2016 Dana Lanza, CEO, Confluence Philanthropy
Jul. 21, 2016 Anthony J. Chereso, Investment Program Association, Ellicott City, Maryland
Jul. 21, 2016 Center for International Environmental Law
Jul. 21, 2016 Janet Cowell, Treasurer of the State of North Carolina
Jul. 21, 2016 Sustainability Context Group
Jul. 21, 2016 Jeffrey S. Whittle, Chairman of the Board & President, Licensing Executives Society (USA & Canada) Inc.
Jul. 21, 2016 Stephan Wolf, CEO, Global Legal Entity Identifier Foundation (GLEIF)
Jul. 21, 2016 Ginette Depelteau, Senior Vice President, Compliance and Responsible Investment, Caisse de depot et placement du Quebec
Jul. 21, 2016 KPMG LLP
Jul. 21, 2016 Stu Dalheim, Vice President, Shareholder Advocacy, Calvert Investments
Jul. 21, 2016 Grant Thornton LLP
Jul. 21, 2016 Farha-Joyce Haboucha, Managing Director and Director of Sustainability & Impact Investing Group, Rockefeller & Co., Inc.
Jul. 21, 2016 Philip Mattera, Research Director; Greg LeRoy, Executive Director; and Scott Klinger, GASB No. 77 Activation Coordinator; Good Jobs First
Jul. 21, 2016 Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and Patrick J. Migliaccio, Senior Vice President & Chief Financial Officer, Chairman, American Gas Association Accounting Advisory Council
Jul. 21, 2016 Jay Siegel, Real Estate Consultant, JLL, Washington, District of Columbia
Jul. 21, 2016 Scott M. Stringer, New York City Comptroller
Jul. 21, 2016 Tim Dewane, School Sisters of Notre Dame, Central Pacific Province Corporate Responsibility Committee
Jul. 21, 2016 Tove Maria Ryding, Policy and Advocacy Manager, European Network on Debt and Development (Eurodad)
Jul. 21, 2016 Richard Foster, Financial Services Roundtable, Washington, District of Columbia
Jul. 21, 2016 SEIU and EPSU
Jul. 21, 2016 Andy Mims, Partner and Trustee, The Sustainability Group of Loring, Wolcott & Coolidge
Jul. 21, 2016 Lauren Compere, Managing Director, and Steven Heim, Managing Director, Boston Common Asset Management
Jul. 21, 2016 Tim Goodman, Director, Hermes Investment Management
Jul. 21, 2016 Michelle de Cordova, Director, Corporate Engagement Public Policy, NEI Investments, Vancouver, Canada
Jul. 21, 2016 Kaitlin Y. Cordes, Head, Land, Agriculture, and Human Rights, and Lauren Waugh, Legal Fellow, Land and Agriculture, Columbia Center on Sustainable Investment
Jul. 21, 2016 John (JJ) Matthews, SVP Director of Finance Governance and SEC Reporting, PNC Financial Services Group
Jul. 21, 2016 Anne Sheehan, Director of Corporate Governance, California State Teachers’ Retirement System
Jul. 21, 2016 Lisa Slotznick, MAAA, FCAS, Chairperson, COPLFR, Casualty Practice Council, and Leonard Reback, MAAA, FSA, Chairperson, Financial Reporting Committee, Risk Management and Financial Reporting Council, American Academy of Actuaries
Jul. 21, 2016 Ernst & Young LLP
Jul. 21, 2016 Dave Jones, California State Insurance Commissioner
Jul. 21, 2016 Adam Kanzer, Esq., Managing Director, Director of Corporate Engagement and Public Policy, Domini Social Investments LLC
Jul. 21, 2016 Eric Hespenheide, Interim Chief Executive, GRI
Jul. 21, 2016 Stephen E. Roth, Sutherland Asbill & Brennan LLP, on behalf of the Committee of Annuity Insurers
Jul. 21, 2016 Sean Davy, Managing Director, Capital Markets Division, Securities Industry and Financial Markets Association (SIFMA)
Jul. 21, 2016 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Jul. 21, 2016 Thomas E. Roos, Senior Vice President and Chief Accounting Officer, UnitedHealth Group, Incorporated
Jul. 21, 2016 Mindy S. Lubber, President, Ceres
Jul. 21, 2016 Lawrence J. Boysen, Senior Vice President and Corporate Controller, CNA Financial Corporation, Chicago, Illinois
Jul. 21, 2016 Prof. Dr. Rodney Irwin, World Business Council for Sustainable Development, Geneva, Switzerland
Jul. 21, 2016 Mardi McBrien, Managing Director, Climate Disclosure Standards Board, London, U.K.
Jul. 21, 2016 Catherine J. Weatherford, Insured Retirement Institute, Washington, District of Columbia
Jul. 21, 2016 Robert S. McIntyre, Director, Citizens for Tax Justice
Jul. 21, 2016 John Hayes, Chair, Corporate Governance Committee, Business Roundtable
Jul. 21, 2016 Christopher Lish
Jul. 21, 2016 Thomas P. DiNapoli, New York State Comptroller
Jul. 21, 2016 Stephen Comstock, Director, The American Petroleum Institute, Washington, District of Columbia
Jul. 21, 2016 Christina M. Crooks, Director, Tax Policy, National Association of Manufacturers, Washington, District of Columbia
Jul. 21, 2016 Deborah Gilshan, Head of Sustainable Ownership, Railpen Investments
Jul. 21, 2016 Andrew Behar, CEO, As You Sow
Jul. 20, 2016 Jeremy Baskin, Global Chief Executive Officer and Global Chief Investment Officer, Rosenberg Equities
Jul. 20, 2016 Julia M. Stasch, President, MacArthur Foundation
Jul. 20, 2016 Karen Kerrigan, President & CEO, Small Business and Entrepreneurship Council
Jul. 20, 2016 Sister Carol Rigali, OSF, Provincial of the School Sisters of St. Francis of St. Joseph Convent, Milwaukee, Wisconsin, Inc.
Jul. 20, 2016 Henry M. Paulson, 74th Secretary of the Treasury and Co-Chair of the Risky Business Project, et al.
Jul. 20, 2016 Lisa French, MBA, P.Eng., Chief Technical Officer, International Integrated Reporting Council
Jul. 20, 2016 Thomas F. Steyer, President, NextGen Climate, San Francisco, California
Jul. 20, 2016 Heather Martin, President, Edwards Mother Earth Foundation
Jul. 20, 2016 Barry C. Melancon, CPA, CGMA, President and CEO, AICPA
Jul. 20, 2016 Robert M. Wilson, Jr., MFS Investment Management, Boston, Massachusetts
Jul. 20, 2016 Ethel Howley, SSND, School Sisters of Notre Dame Cooperative Investment Fund
Jul. 20, 2016 Peter Coffin, President, Breckinridge Capital Advisors, Boston, Massachusetts
Jul. 20, 2016 Denise L. Nappier, Connecticut State Treasurer
Jul. 20, 2016 Susan Vickers, RSM, Vice President Corporate Responsibility, Dignity Health
Jul. 20, 2016 Corporate Governance Coalition for Investor Value
Jul. 20, 2016 BDO USA, LLP
Jul. 20, 2016 Chris Meyer, Stewardship Investing Specialist, Everence Financial and the Praxis Mutual Funds
Jul. 20, 2016 Robert Schuwerk, Senior Counsel, and Mark Campanale, Founder & Executive Director, The Carbon Tracker Initiative
Jul. 20, 2016 Clare Payn, Head of Corporate Governance North America, Legal & General Investment Management America
Jul. 20, 2016 Jeffery W. Perkins, Executive Director, Friends Fiduciary Corporation
Jul. 20, 2016 Sister Maureen McCarthy, Vice President, School Sisters of St. Francis, Inc.
Jul. 20, 2016 Edward D. White, Managing Partner, Fahr LLC, San Francisco, California
Jul. 20, 2016 Jeff Whittle, Chairman of the Board & President, Licensing Executives Society
Jul. 20, 2016 Aron Szapiro, Director of Policy Research, and Jo Guo, Head of Fundamentals Data, Morningstar, Inc.
Jul. 20, 2016 Susan Smith Makos, Vice President of Social Responsibility, Mercy Investment Services, Inc.
Jul. 20, 2016 Mark Peters, Director of Justice, Peace and Reconciliation, Priests of the Sacred Heart, US Province
Jul. 20, 2016 Ingrid S. Dyott, Managing Director, Neuberger Berman Investment Advisers LLC
Jul. 20, 2016 U.S. EPA
Jul. 20, 2016 Members of Congress
Jul. 20, 2016 Ceres on behalf of 45 Asset Owners and Asset Managers
Jul. 20, 2016 Tom Quaadman, Senior Vice President, U.S. Chamber of Commerce
Jul. 20, 2016 Aaron Scott, Chief of Staff, UBS and Society
Jul. 20, 2016 Rakhi Kumar, Head Corporate Governance, State Street Global Advisors and Christopher McKnett, Head of ESG Investments, State Street Global Advisors1
Jul. 19, 2016 William J. Klein, Esq., and Thomas J. Amy, Esq.
Jul. 19, 2016 Michael P. Walls, Vice President, Regulatory Technical Affairs, American Chemistry Council, Washington, District of Columbia
Jul. 19, 2016 Richard H. Murray, Liability Dynamics Consulting LLC
Jul. 19, 2016 Sharon Alpert, President and CEO, Nathan Cummings Foundation and Laura Campos, Director of Shareholder Activities, Nathan Cummings Foundation
Jul. 19, 2016 Impax Asset Management Limited
Jul. 19, 2016 Shawn M. Barker, Vice President and Controller, Ball Corporation
Jul. 19, 2016 Craig A. Rawlins, Chief Investment Officer, BMO Global Asset Management
Jul. 19, 2016 Frederick Crawford, Executive Vice President and Chief Financial Officer, Audit and Risk Committee of Aflac, Incorporated
Jul. 19, 2016 Carl B. Wilkerson, Vice President and Chief Counsel, Securities and Litigation, American Council of Life Insurers
Jul. 19, 2016 Rev. Seamus P. Finn, OMI, Chief of Faith Consistent Investing, OIP Trust, Justice, Peace and Integrity of Creation Office, Missionary Oblates of Mary Immaculate, United States Province
Jul. 19, 2016 Jon M. Jensen, Executive Director, Park Foundation
Jul. 19, 2016 Paul Linzmeyer
Jul. 19, 2016 Amol Mehra, Director, International Corporate Accountability Roundtable and Josh Zinner, CEO, Interfaith Center on Corporate Responsibility
Jul. 18, 2016 Gary Kidwell, President, Christian Church Foundation, Inc.
Jul. 19, 2016 Mary S. Booth, President and Director, Partnership for Policy Integrity
Jul. 19, 2016 Shelley Alpern, Director of Social Research & Shareholder Advocacy, Clean Yield Asset Management
Jul. 19, 2016 Catherine Rowan, Director, Socially Responsible Investing, Trin ity Health
Jul. 19, 2016 Kate Wolford, President, The McKnight Foundation
Jul. 20, 2016 Ingrid S. Dyott, Managing Director, Neuberger Berman Investment Advisers LLC and
Jul. 19, 2016 Lou Rohman, CPA, CMA, CITP, Vice Chair? XBRL US Data Quality Committee, Member of FASB Taxonomy Advisory Group, Member of IFRS Foundation’s IFRS Taxonomy Consultative Group, Merrill Corporation
Jul. 19, 2016 Joseph F. Keefe, President and CEO, Pax World Management LLC and Julie Fox Gorte, SVP for Sustainable Investing, Pax World Management LLC
Jul. 19, 2016 Timothy Smith, Director of E nvin mental, Social and Governance Shareowner Engagement, Walden Asset Management, Boston Trust and Investment Management Company and Heidi Soumeri, Walden Asset Management, Boston Trust and Investment Management Company
Jul. 19, 2016 F. Michael Zovistoski, President, New York State Society of Certified Public Accountants
Jul. 19, 2016 Principles for Responsible Investment
Jul. 18, 2016 Carol S. Larson, President and CEO, David and Lucile Packard Foundation,
Jul. 18, 2016 Valerie Heinonen, o.s.u., Director, Shareholder Advocacy, Ursuline Sisters of Tildonk
Jul. 18, 2016 Martin Whittaker, CEO, JUST Capital
Jul. 18, 2016 Tom C. W. Lin, Beasley School of Law, Temple University
Jul. 18, 2016 Sister Barbara Aires, Coordinator of Corporate Responsibility, Sisters of Charity of Saint Elizabeth
Jul. 18, 2016 Theodore H. Davis Jr., Chair, Section of Intellectual Property Law, American Bar Association
Jul. 18, 2016 Sister Rose Marie Stallbaumer, OSB, Benedictine Sisters of Mount St Scholastica
Jul. 18, 2016 Corporate Reform Coalition
Jul. 17, 2016 Lisa Jankov, Chair, Pension Investment Association of Canada
Jul. 17, 2016 Steven J. Schueth, President, First Affirmative Financial Network
Jul. 16, 2016 Judith A. Stadler, Fitchburg, Wisconsin
Jul. 16, 2016 Aharon Levy, Brooklyn, New York
Jul. 15, 2016 John Arensmeyer, Founder & CEO, Small Business Majority
Jul. 15, 2016 John C. Harrington, President, Harrington Investments, Inc.
Jul. 15, 2016 Mark Lauroesch, Executive Director, Intellectual Property Owners Association
Jul. 15, 2016 Anonymous
Jul. 15, 2016 Douglas Hileman, CRMA, CPEA, President, Douglas Hileman Consulting LLC
Jul. 15, 2016 Sanford Lewis, General Counsel, Investor Environmental Health Network
Jul. 15, 2016 Raymond Dominick
Jul. 15, 2016 Deloitte & Touche LLP
Jul. 15, 2016 Meredith Miller, Chief Corporate Governance Officer, UAW Retiree Medical Benefits Trust
Jul. 15, 2016 Petter Johnsen, CIO Equity Strategies, and Basak Yeltekin, Senior Analyst Ownership Strategies, Norges Bank Investment Management
Jul. 15, 2016 Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Jul. 15, 2016 Ann Roberts, ESG Analyst, Dana Investment Advisors
Jul. 14, 2016 Frederick H. Alexander, Head of Legal Policy, B Lab
Jul. 14, 2016 Lisa N. Woll, CEO, US SIF and US SIF Foundation
Jul. 14, 2016 Josh Zinner, Chief Executive Officer, and Sarah Margolis, Associate Program Director, Interfaith Center on Corporate Responsibility
Jul. 14, 2016 Benjamin J. Brown, Technical and Engineering Recruiter, San Diego, California
Jul. 14, 2016 Doug Mohn
Jul. 14, 2016 Katherine V. Smith, Swampscott, Massachusetts
Jul. 14, 2016 Katherine V. Smith, BC Center for Corporate Citizenship, Chestnut Hill, Massachusetts
Jul. 14, 2016 Michael Chesler
Jul. 14, 2016 Stephen Heintz, President, Rockefeller Brothers Fund
Jul. 13, 2016 Marie-Sybille Connan, Vice President, Senior ESG Analyst, et al., Allianz Global Investors Gmbh
Jul. 13, 2016 Valerie Heinonen, o.s.u., Director, Shareholder Advocacy, Dominican Sisters of Hope
Jul. 13, 2016 Peter Quagliano, Virginia
Jul. 13, 2016 Dustin Triebel
Jul. 13, 2016 Rob Connelly, United Insurance Group
Jul. 13, 2016 Michael Chesler
Jul. 13, 2016 Anonymous
Jul. 13, 2016 Marie Jones
Jul. 13, 2016 Aaron Byrd
Jul. 12, 2016 Hugh M.
Jul. 12, 2016 Anonymous
Jul. 12, 2016 Janice Burke, Golden, Colorado
Jul. 12, 2016 Michael Tofias, Short Hills, New Jersey
Jul. 12, 2016 Simon XM Hu, Bedminster, New Jersey
Jul. 12, 2016 Luan Jenifer, Executive Vice President, Miller/Howard Investments, Inc.
Jul. 12, 2016 C. James Ringwald
Jul. 11, 2016 Helen Spalding
Jul. 11, 2016 William Davis
Jul. 10, 2016 Susann Engel
Jul. 10, 2016 Michael O'Brien
Jul. 10, 2016 Beverly May
Jul. 10, 2016 Joanne La Barre
Jul. 10, 2016 Charlene Vanacker
Jul. 9, 2016 Delton Johnson
Jul. 9, 2016 Kathleen Hopkins
Jul. 9, 2016 Christopher Seo
Jul. 9, 2016 Deborah Miller
Jul. 9, 2016 Cynthia Patrick
Jul. 9, 2016 Glenn Kraus
Jul. 9, 2016 Elaine Weibel
Jul. 9, 2016 Anonymous
Jul. 9, 2016 Aldrin Thayalakal, CPA, Associate Partner, Endeavour Capital, Wellington, New Zealand
Jul. 9, 2016 Alvin Goldman
Jul. 9, 2016 Mary N. Swersey
Jul. 9, 2016 Peggy Norton
Jul. 9, 2016 Bardell Bardell
Jul. 9, 2016 Curtis Freberg
Jul. 9, 2016 Robert Raven
Jul. 8, 2016 H. Dennis Shumaker
Jul. 8, 2016 Barbara Clark
Jul. 8, 2016 Charles Denk
Jul. 8, 2016 Jim Steitz
Jul. 8, 2016 Virginia Gilbert
Jul. 8, 2016 Nick Beck
Jul. 8, 2016 Bruce Lockert
Jul. 8, 2016 James Sherpa
Jul. 8, 2016 John Watwood
Jul. 8, 2016 Deborah Wagner
Jul. 8, 2016 Marcia Migdal
Jul. 8, 2016 Karen Martin
Jul. 8, 2016 Laura Horowitz
Jul. 8, 2016 Kim Grossman
Jul. 8, 2016 Jesse Noell
Jul. 8, 2016 Jason N. Kamalie
Jul. 8, 2016 Terry Burns
Jul. 8, 2016 Jane Trainor
Jul. 8, 2016 Elizabeth Bartlett
Jul. 8, 2016 Steven McClure
Jul. 8, 2016 Lesly Van Dame
Jul. 8, 2016 Douglas Russell
Jul. 8, 2016 John Cadigan
Jul. 8, 2016 Sandra Wall
Jul. 8, 2016 Eric Kaplan
Jul. 8, 2016 Annette Tchelka
Jul. 8, 2016 Doug Cook
Jul. 8, 2016 J. Robb Wilson
Jul. 8, 2016 Sadie SullivanGreiner
Jul. 8, 2016 Janet Smarr
Jul. 8, 2016 Sheila Ary
Jul. 8, 2016 Robert Simpson
Jul. 8, 2016 George Thompson, Sr.
Jul. 8, 2016 Marg Chauvin
Jul. 8, 2016 Sherman Lewis
Jul. 8, 2016 Carol Rittenhouse
Jul. 8, 2016 Suzanne Gorenfeld
Jul. 8, 2016 Kae Bender
Jul. 8, 2016 Karl Twombly
Jul. 8, 2016 Michael Vaughn
Jul. 8, 2016 Ronald Bock
Jul. 8, 2016 Thomas Dukes
Jul. 8, 2016 Shelley Booth
Jul. 8, 2016 R. Nelson
Jul. 8, 2016 Linda Yow
Jul. 8, 2016 Katharine Owen
Jul. 8, 2016 Kim Rogers
Jul. 8, 2016 Jason N. Kamalie
Jul. 8, 2016 Kenneth A. Bertsch, Executive Director, Council of Institutional Investors
Jul. 8, 2016 Wayne Carr
Jul. 8, 2016 Len Diamond
Jul. 8, 2016 Ann Troise
Jul. 8, 2016 Jennifer Paterson
Jul. 8, 2016 Megan Williamson
Jul. 8, 2016 Phil Arndt
Jul. 8, 2016 Edward Norkus
Jul. 8, 2016 Roy Greenberg
Jul. 8, 2016 Ted Lapis
Jul. 8, 2016 Mayellen Henry
Jul. 8, 2016 Barbara Morales
Jul. 8, 2016 Stephanie Reader
Jul. 8, 2016 Ginger Mira
Jul. 7, 2016 Mark Ferguson, London, United Kingdom
Jul. 6, 2016 Elise J. Bean, Former Staff Director Chief Counsel, US Senate Permanent Subcommittee on Investigations
Jul. 6, 2016 Britta Voss, Boulder, Colorado
Jul. 6, 2016 Jack T. Ciesielski, CPA, CFA, President, R.G. Associates, Inc.
Jul. 6, 2016 The Financial Accountability and Corporate Transparency (FACT) Coalition, Washginton, District of Columbia
Jul. 5, 2016 Amanda Ballantyne, National Director, Main Street Alliance, Washington, District of Columbia
Jul. 5, 2016 Arthur J. Radin, Partner, Janover LLC
Jul. 1, 2016 Jean A. Rogers, Ph.D., CEO, Sustainability Accounting Standards Board (SASB), San Francisco, California
Jul. 1, 2016 Darren Walker, Chair; Matt Bannick, Co-Chair; and Tracy Palandjian, Co-Chair; U.S. Alliance for Impact Investing
Jun. 30, 2016 Allan Emkin, Founder and Managing Director, Pension Consulting Alliance, LLC
Jun. 28, 2016 Warren G. Lavey, Adjunct professor of law and environmental sciences, University of Illinois, Champaign, Illinois
Jun. 27, 2016 Brad Christensen
Jun. 24, 2016 Jim Rivest
Jun. 23, 2016 Chris Barnard, Germany
Jun. 22, 2016 CDP North America, New York, New York
Jun. 15, 2016 SEC Investor Advisory Committee
Jun. 6, 2016 Terra Alpha Investments LLC
Jun. 5, 2016 Regis M. Quirin, Chief Financial Officer for multiple Start-Up Entities, Cranford, New Jersey
Jun. 3, 2016 Andrew Friedman, President and Founder, AJF Financial Services, Inc
Jun. 2, 2016 Saj Karsan
Jun. 1, 2016 Dan Schum
May 29, 2016 Bevis Longstreth
May 19, 2016 Ian D. McClure, J.D., LL.M., Vice President, IP Strategy & Business Development, Black Stone IP, LLC
May 16, 2016 Wachtell, Lipton, Rosen & Katz
May 4, 2016 A. Whigham
May 2, 2016 Frederick D. Lipman, Association of Audit Committee Members, Inc.
Apr. 29, 2016 Carl W. Gardiner
Apr. 26, 2016 Jon Lukomnik, Executive Director, IRRC Institute
Apr. 25, 2016 Pamela J. Boyle, CPA, Tax Manager, Thomas Wirig Doll
Apr. 20, 2016 Sat Parashar
Apr. 20, 2016 Dylan Schweitzer
Apr. 19, 2016 Douglas Mallach, Aurora, Colorado

Meetings with SEC Officials

(Click here for submitted comments from the public)
Jul. 25, 2019 Memorandum from the Office of Commissioner Allison Herren Lee regarding a July 22, 2019, meeting with representatives of US SIF
Jul. 16, 2018 Memorandum from the Division of Corporation Finance regarding a July 16, 2018, conference call with representatives of Sutherland
May 31, 2018 Memorandum from the Office of the Investor Advocate regarding a May 31, 2018, meeting with representatives of Public Citizen and Better Markets
May 29, 2018 Memorandum from the Division of Corporation Finance regarding May 23, 2018, meeting with representatives of the Sustainability Accounting Standards Board (SASB)
May 29, 2018 Memorandum from the Division of Corporation Finance regarding a May 21, 2018, meeting with representatives of BHP Billiton
Nov. 27, 2017 Memorandum from the Office of the Investor Advocate regarding a November 8, 2017, meeting with representatives of Walden Asset Management
Nov. 22, 2017 Memorandum from the Division of Corporation Finance regarding an August 30, 2017, meeting with representatives of the life and annuity insurance industry
Dec. 1, 2016 Memorandum from the Office of the Investor Advocate regarding October 24, 2016 and November 19, 2016, speeches given by Investor Advocate Rick A. Fleming
Nov. 21, 2016 Memorandum from the Office of Commissioner Kara Stein regarding a November 18, 2016, meeting with representatives of the National Association of Manufacturers
Nov. 9, 2016 Memorandum from the Division of Corporation Finance regarding a November 9, 2016, meeting with representatives of the Committee of Annuity Insurers (CAI), American Council of Life Insurers (ACLI) and Insured Retirement Institute (IRI)
Nov. 1, 2016 Memorandum from the Division of Corporation Finance regarding a November 1, 2016, meeting with a representative of the Global Reporting Initiative
Aug. 18, 2016 Memorandum from the Division of Corporation Finance regarding an August 18, 2016, meeting with representatives of the U.S. Environmental Protection Agency
Jul. 22, 2016 Memorandum from the Division of Corporation Finance regarding a July 22, 2016, telephone call with representatives of the United States Patent and Trademark Office
Jun. 21, 2016 Memorandum from the Division of Corporation Finance regarding a June 21, 2016, telephone call with representatives of CDP