Comments on Proposed Rule: Modernization of Regulation S-K Items 101, 103, and 105

[Release Nos. 33-10668, 34-86614; File No. S7-11-19]

Submitted Comments

(Click here for meetings with SEC officials)
Comments have been received from individuals and entities using the following Letter Type
A: 2,847
Jan. 22, 2020 Thomas L. Riesenberg, Director of Legal and Regulatory Policy, Sustainability Accounting Standards Board
Dec. 21, 2019 Martin Buttle, Head of Good Work, ShareAction
Dec. 17, 2019 Qin Li, Assistant Professor of Accounting, Hong Kong Polytechnic University, et al.
Dec. 12, 2019 Martin Whitaker, CEO, JUST Capital
Nov. 27, 2019 Sandra J. Peters, Senior Head, Global Financial Reporting Policy, CFA Institute
Nov. 6, 2019 Allen Huang, Ph.D., Associate Professor of Accounting, Hong Kong University of Science and Technology
Oct. 31, 2019 Peter Coffin, President, Breckinridge Capital Advisors
Oct. 30, 2019 Fiona Reynolds, Chief Executive Officer, Principles for Responsible Investment
Oct. 29, 2019 John A. Zecca, Executive Vice President, Chief Legal Officer and Chief Regulatory Officer, Nasdaq, Inc.
Oct. 28, 2019 Nancy B. Hammer, Vice President, Regulatory & Judicial Engagement, Society for Human Resource Management
Oct. 26, 2019 Aeisha Mastagni, Portfolio Manager, and Mary Hartman Morris, Investment Officer, California State Teachers’ Retirement System (CalSTRS)
Oct. 25, 2019 Christopher A. Iacovella, Chief Executive Officer, American Securities Association
Oct. 22, 2019 Jonathan Grabel, Chief Investment Officer, Los Angeles County Employees Retirement Association
Oct. 22, 2019 David S. Huntington, Chair, Securities Regulation Committee, New York City Bar Association
Oct. 22, 2019 Tim Goodman, Director, Hermes Equity Ownership Services Limited
Oct. 22, 2019 David Burton, Senior Fellow, Economic Policy, The Heritage Foundation
Oct. 22, 2019 Renaye Manley, Director of Capital Stewardship, Service Employees International Union
Oct. 22, 2019 John Bremen, Managing Director, Profit Center Management, et al; Willis Towers Watson
Oct. 22, 2019 Christopher Hatto, Vice President, Controller and Chief Accounting Officer, and Rick Hansen, Assistant General Counsel and Corporate Secretary, General Motors Company
Oct. 22, 2019 Lisa N. Woll, CEO, US SIF: The Forum for Sustainable and Responsible Investment
Oct. 22, 2019 Corey Klemmer, Director of Engagement, Domini Impact Investments LLC
Oct. 22, 2019 Chandra Taylor, Senior Attorney, and Nick Jimenez, Associate Attorney, Southern Environmental Law Center
Oct. 22, 2019 Laura J. Fox, Staff Attorney, Farm Animals, The Humane Society of the United States
Oct. 22, 2019 Marcie Frost, Chief Executive Officer, CalPERS
Oct. 22, 2019 Liz Gordon, Executive Director of Corporate Governance, New York State Common Retirement Fund
Oct. 22, 2019 David A. Inchausti, Vice President and Comptroller, Chevron Corporation
Oct. 22, 2019 Prat Bhatt, Chairman, Committee on Corporate Reporting, Financial Executives International
Oct. 22, 2019 Scott M. Stringer, New York City Comptroller
Oct. 22, 2019 Isuru Seneviratne, Radiant Value Management
Oct. 22, 2019 Virginia Harper Ho, Earl B. Shurtz Research Professor of Law, University of Kansas School of Law
Oct. 22, 2019 Brandon J. Rees, Deputy Director, Corporations and Capital Markets, AFL-CIO
Oct. 22, 2019 Carine Smith lhenacho, Chief Corporate Governance Officer, and Séverine Neervoort, Senior Analyst, Corporate Governance; Norges Bank Investment Management
Oct. 22, 2019 David J. Young, Lecturer, Risk Management and Insurance (RMI) Prog, University of Colorado Denver
Oct. 22, 2019 Public Citizen
Oct. 22, 2019 Mark R. Allen, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Oct. 22, 2019 Tom Quaadman, Vice President, Capital Markets Competitiveness, US Chamber of Commerce
Oct. 22, 2019 Timothy G. Coville, Professor of Accounting, St. John's University
Oct. 22, 2019 Mark R. Warner, United States Senator
Oct. 22, 2019 Victoria P. Rostow, SVP, Regulatory Affairs & Deputy General Counsel, et al., Nareit
Oct. 22, 2019 Davis Polk & Wardwell LLP
Oct. 22, 2019 Daniel Garant, Executive Vice President, Public Markets, British Columbia Investment Management Corporation
Oct. 22, 2019 Timothy J. Bartl, President, HR Policy Association
Oct. 22, 2019 Darla C. Stuckey, President and CEO, Society for Corporate Governance
Oct. 22, 2019 Cambria Allen-Ratzlaff, Chair, Human Capital Management Coalition, Corporate Governance Director, UAW Retiree Medical Benefits Trust
Oct. 22, 2019 Haig R. Nalbantian, Senior Partner, Co-leader, Mercer Workforce Sciences Institute, and Gregg H. Passin, Senior Partner, US Executive Solutions Leader; Mercer
Oct. 22, 2019 Kerrie Waring, Chief Executive Officer, International Corporate Governance Network
Oct. 22, 2019 Dennis M. Kelleher, President & CEO, et al., Better Markets Inc.
Oct. 22, 2019 Stephen E. Roth, Eversheds Sutherland LLP, on behalf of the Committee of Annuity Insurers
Oct. 22, 2019 Dieter Waizenegger, Executive Director, CtW Investment Group
Oct. 22, 2019 Public Citizen, et al.
Oct. 22, 2019 Richard F. McMahon, Senior Vice President, Edison Electric Institute, and Matthew Kim, Chair, American Gas Association Accounting Advisory Council
Oct. 22, 2019 Campbell Pryde, President and CEO, XBRL US
Oct. 22, 2019 Amy O’Brien, Senior Managing Director, Teachers Insurance and Annuity Association of America (TIAA)
Oct. 22, 2019 William F. Dunker, Student, University of Missouri School of Law
Oct. 22, 2019 Sarah Keohane Williamson, Chief Executive Officer, et al., FCLTGlobal
Oct. 21, 2019 Tobias Read, Oregon State Treasury
Oct. 21, 2019 Ernst & Young LLP
Oct. 21, 2019 Sanford Lewis, General Counsel, Investor Environmental Health Network
Oct. 21, 2019 John Streur, President & CEO, Calvert Research and Management
Oct. 21, 2019 Clare Payn Head of Corporate Governance, North America, and John Hoeppner, Head of US Stewardship and Sustainable Investments, Legal & General Investment Management
Oct. 21, 2019 Pam Dixon, Executive Director, World Privacy Forum
Oct. 20, 2019 Paul Rissman, Co-founder, Rights CoLab
Oct. 20, 2019 Jeff LaBerge, CEO, Viaspace California, Inc.
Oct. 17, 2019 Keith Paul Bishop and Steven Kelsey Hazen, Co-Chairs, Corporations Committee, California Lawyers Association
Oct. 17, 2019 Thomas L. Riesenberg, Director of Legal and Regulatory Policy, Sustainability Accounting Standards Board (SASB)
Oct. 17, 2019 Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Oct. 17, 2019 Bec Brideson, Gender-intelligence consultant, Women With Agency
Oct. 16, 2019 Maxim Valerievich Finskiy, COO, Organizational Psychology Consulting
Oct. 16, 2019 Zoe Bray-Cotton, CEO, Yoga Burn Challenge
Oct. 14, 2019 Tim Mohin, Chief Executive, GRI
Oct. 14, 2019 Thomas E. Roos, Vice President and Chief Accounting Officer, UnitedHealth Group Inc.
Oct. 13, 2019 JT Foxx, CEO, JT Foxx Reviews Center
Oct. 12, 2019 Judy (Larson) DiMario
Oct. 12, 2019 Larry McFall
Oct. 12, 2019 Noreen Greeno
Oct. 11, 2019 Dan B.
Oct. 11, 2019 Lynn Jamison
Oct. 11, 2019 Terry Travers-Davin
Oct. 11, 2019 John Young
Oct. 11, 2019 Judy Schultz
Oct. 11, 2019 Ron Zimmermann
Oct. 10, 2019 Dennis E. Nixon, President, International Bancshares Corporation
Oct. 7, 2019 Louis E. Matthews
Oct. 7, 2019 Maxim Finskiy
Oct. 5, 2019 Daniel H. Kolber, CEO, Intellivest Securities, Inc.
Oct. 4, 2019 Corey Bates, CEO, Auto Connection Manassas VA
Oct. 2, 2019 Karen Cross, CEO, The Hashimoto's Solution
Oct. 1, 2019 Trevor Lambert, CEO, Enhance Product Development, Inc.
Sep. 24, 2019 Howard J. Meyer, Attorney
Sep. 4, 2019 Susan Baker, Vice President, Shareholder Advocacy, Trillium Asset Management
Aug. 20, 2019 Bruce Bolger, Dr. Ron B. McKinley and Lee S. Webster, International Center for Enterprise Engagement

Meetings with SEC Officials

(Click here for submitted comments from the public)
Jan. 9, 2020 Memorandum from the Division of Corporation Finance regarding a January 9, 2020 meeting with representatives of the Sustainability Accounting Standards Board
Nov. 7, 2019 Memorandum from the Division of Corporation Finance regarding a November 7, 2019, meeting with representatives of the Human Capital Management Coalition and the Council of Institutional Investors
Oct. 3, 2019 Memorandum from the Office of Commissioner Allison Herren Lee regarding an October 2, 2019, meeting with representatives of Refinitiv