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

Comments have been received from individuals and entities using a variety of Letter Types:

Comment
A: 9,893
B: 16,302

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Date Received
Date Letter Type Commenter Name
Public Comment David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Public Comment Jerry D. Osborn
Public Comment eRevalue Ltd., London, United Kingdom
Public Comment Ronnie Cohen, JD, LLM, and Gabriele Lingenfelter, M.B.A., C.P.A, Christopher Newport University, Newport News, Virginia
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an August 18, 2016, meeting with representatives of the U.S. Environmental Protection Agency
Public Comment Dorian A. Deyeth, Jr., Huntington Park, California
Public Comment Americans for Financial Reform
Public Comment David S. Rosenthal, Vice President and Controller, Exxon Mobil Corporation
Public Comment Denise W. DeFranco, President, American Intellectual Property Law Association
Public Comment Sullivan & Cromwell LLP
Public Comment 36 Organizations with an Interest in Trade Secret Protection
Public Comment National Partnership for Women & Families
Public Comment John M. Horak, Attorney, Reid and Riege, P.C.
Public Comment Matthew D. Brusch, CAE and Michael C. McGough, CAE, Interim Co-CEOs, National Investor Relations Institute
Public Comment Senator Sheldon Whitehouse, et al., U.S. Senate
Public Comment Glen Anderson
Public Comment Patrick A. Reardon, Attorney-at-Law, The Reardon Firm, Fort Worth, Texas
Public Comment Fenwick West LLP
Public Comment Dr. Janice Denoncourt, Senior Lecturer in Law, Nottingham Law School, Nottingham Trent University
Public Comment Bruno Bertocci, Head, Sustainable Equities, and Steve Hottinger, Head, Group Governmental Affairs, UBS Asset Management
Public Comment Cynthia H. Coffman, Attorney General of Colorado
Public Comment Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Eric Bormel
Public Comment Michael R. Bloomberg
Public Comment Barbara Roper, Director of Investor Protection, Consumer Federation of America
Public Comment Stephen P. Percoco, Lark Research, Inc.
Public Comment Brenton Kessel, CEO, Abacus Wealth Partners, LLC
Public Comment Colleen V. Chien, Associate Professor, Santa Clara University School of Law, et al.
Public Comment Davis Polk & Wardwell LLP
Public Comment Jeanette L. Ourada, Vice President and Comptroller, Chevron Corporation

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-06-16
Release Number
33-10064
34-77599
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