Comments on Proposed Rule: FAST Act Modernization and Simplification of Regulation S-K

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Date Received
Date Letter Type Commenter Name
Meeting with SEC Officials Memorandum from the Office of Commissioner Robert J. Jackson regarding a March 20, 2019, meeting with Richard Berner of NYU's Stern School of Business
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding a August 9, 2018, teleconference call with Guy Stanzione
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding a May 3, 2018, conference call with representatives of KPMG
Public Comment Horace L. Nash, Fenwick & West LLP
Public Comment James G. Martin, SVP & General Counsel, Society for Corporate Governance
Public Comment Reed Smith LLP
Public Comment Cravath, Swaine & Moore LLP
Public Comment Alan Essig, Executive Director, Institute on Taxation and Economic Policy
Public Comment Bob Laux, North American Lead, International Integrated Reporting Council
Public Comment Davis Polk & Wardwell LLP
Public Comment Derrick Morgan, Senior VP, Federal and Regulatory Affairs, American Fuel and Petrochemical Manufacturers
Public Comment Dorothy Donohue, Deputy General Counsel, Investment Company Institute
Public Comment Ernst & Young LLP
Public Comment Gary Kalman Executive Director, and Clark S. Gascoigne, Deputy Director, The FACT Coalition
Public Comment Grant Thornton LLP
Public Comment Howard B. Levy, Principal and Director, Technical Services, Piercy Bowler Taylor and Kern, CPAs
Public Comment John (J.J.) Matthews, Director of Finance Governance and SEC Reporting, PNC Financial Services Group
Public Comment Jonathan Zavislak, Gregory Waina, and Lauren Stuntebeck, Public Companies Subcommittee, Ohio Society of CPAs Accounting and Auditing Committee
Public Comment Lawrence Boysen, Senior Vice President Corporate Controller, CNA Financial Corporation
Public Comment Lisa Gilbert, Vice President of Legislative Affairs, and Bartlett Naylor, Financial Policy Advocate; Public Citizen
Public Comment Mark R. Allen, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Public Comment Michael Hardesty, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation
Public Comment Nate C. Carey, Vice President and Controller, Ball Corporation
Public Comment Sean Davy, Managing Director, Capital Markets Division, Securities Industry and Financial Markets Association
Public Comment Sullivan & Cromwell LLP
Public Comment Thomas E. Roos, Chief Accounting Officer, UnitedHealth Group
Public Comment Keith P. Bishop, Former California Commissioner of Corporations
Public Comment Lou Rohman, Merrill Corporation
Public Comment Maria Ghazal, Senior Vice President and Counsel, Business Roundtable
Public Comment Patrick A. Reardon, The Reardon Firm

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-08-17
Release Number
33-10425
34-81851
IA-4791
IC-32858
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