May 19, 2019
I oppose the proposed Amendments to the Accelerated Filer and Large Accelerated Filer Definitions (17 CFR Part 240, Release No. 34-85814 Finle No. S7-06-19, RIN 3235 AM41). Investors in the smaller companies are those that benefit significantly from the assurance provided by an annual review of internal controls by an outsider auditor. The companies most likely to have relief are smaller biotech companies. Investors need assurance that effective internal controls are in place at these types of companies.