Comments on Good Faith Determinations of Fair Value

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Date Received
Date Letter Type Commenter Name
Public Comment David Larsen, CPA, ABV, CEIV Managing Director, Duffs and Phelps
Public Comment David W Grim, Partner, Stradley Ronon Stevens Young, LLP
Public Comment Dechert LLP
Public Comment Ethan D Corey, Partner, Practus, LLP
Public Comment Gail C. Bernstein, General Counsel, Investment Adviser Association
Public Comment Heidi W. Hardin, Executive Vice President and General Counsel, MFS Investment Management
Public Comment Hennion and Walsh
Public Comment Jiøí Król, Deputy CEO, Global Head of Government Affairs, AIMA
Public Comment John Bendl, Chief Financial Officer, The Vanguard Funds Principal, Chief Accounting Officer, Treasurer, and Controller, The Vanguard Group Inc.
Public Comment John F. Robbins, CFA, Chief Compliance Officer, ICE Data Pricing & Reference Data, LLC
Public Comment Joseph Hayek, Compliance and Controls Officer, Refinitiv Evaluated Pricing Service
Public Comment Katherine S. McKinley, Senior Vice President and General Counsel, State Street Global Advisors
Public Comment Lev Bagramian, Senior Securities Policy Advisor, Better Markets
Public Comment Lindsay Cockburn, Treasurer, Manager, North American Funds, Baillie Gifford Funds and Suzanne Quinn, Head of North America Compliance, Chief Compliance Officer, Baillie Gifford Funds
Public Comment Mark Loughridge, Lead Independent Director, Board of Trustees of the Vanguard Funds
Public Comment Michael Cohan, Legal Intern, Investor Rights Clinic, David Jessup, Jr., Legal Intern, Investor Rights Clinic and Shenghang Jiang, Legal Intern, Investor Rights Clinic
Public Comment Peter J. Germain, Chief Legal Officer, Federated Hermes, Inc.
Public Comment Sandra J. Peters CPA, CFA, Senior Head, Global Financial Reporting Policy, CFA Institute
Public Comment Timothy Keehan, Vice President & Senior Counsel, American Bankers Association
Public Comment Timothy W. Cameron, Esq., Asset Management Group - Head, Securities Industry and Financial Markets and Lindsey Weber Keljo, Esq., Asset Management Group - Managing, Director and Associate General Counsel, Securities Industry and Financial Markets Association
Public Comment Valuation Research Corporation
Public Comment Veronica Castillo, Assistant General Counsel, Invesco Advisers, Inc.
Public Comment W. Scott Jardine, General Counsel, First Trust Portfolios L.P.
Public Comment Alex Meitzner, Advisors Asset Management, Inc.
Public Comment Chapman and Cutler LLP
Public Comment Elena Davidson
Public Comment Ernst & Young LLP
Public Comment Jack Murphy
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment KPMG

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-07-20
Release Number
IC-33845
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