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

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

Comment
A: 2,867

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Date Received
Date Letter Type Commenter Name
Public Comment Brandon J. Rees, Deputy Director, Corporations and Capital Markets, AFL-CIO
Public Comment Cambria Allen-Ratzlaff, Chair, Human Capital Management Coalition, Corporate Governance Director, UAW Retiree Medical Benefits Trust
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Carine Smith lhenacho, Chief Corporate Governance Officer, and Séverine Neervoort, Senior Analyst, Corporate Governance; Norges Bank Investment Management
Public Comment Chandra Taylor, Senior Attorney, and Nick Jimenez, Associate Attorney, Southern Environmental Law Center
Public Comment Christopher Hatto, Vice President, Controller and Chief Accounting Officer, and Rick Hansen, Assistant General Counsel and Corporate Secretary, General Motors Company
Public Comment Corey Klemmer, Director of Engagement, Domini Impact Investments LLC
Public Comment Daniel Garant, Executive Vice President, Public Markets, British Columbia Investment Management Corporation
Public Comment Darla C. Stuckey, President and CEO, Society for Corporate Governance
Public Comment David A. Inchausti, Vice President and Comptroller, Chevron Corporation
Public Comment David Burton, Senior Fellow, Economic Policy, The Heritage Foundation
Public Comment David J. Young, Lecturer, Risk Management and Insurance (RMI) Prog, University of Colorado Denver
Public Comment David S. Huntington, Chair, Securities Regulation Committee, New York City Bar Association
Public Comment Davis Polk & Wardwell LLP
Public Comment Dennis M. Kelleher, President & CEO, et al., Better Markets Inc.
Public Comment Dieter Waizenegger, Executive Director, CtW Investment Group
Public Comment Haig R. Nalbantian, Senior Partner, Co-leader, Mercer Workforce Sciences Institute, and Gregg H. Passin, Senior Partner, US Executive Solutions Leader; Mercer
Public Comment Isuru Seneviratne, Radiant Value Management
Public Comment John Bremen, Managing Director, Profit Center Management, et al; Willis Towers Watson
Public Comment Jonathan Grabel, Chief Investment Officer, Los Angeles County Employees Retirement Association
Public Comment Kerrie Waring, Chief Executive Officer, International Corporate Governance Network
Public Comment Laura J. Fox, Staff Attorney, Farm Animals, The Humane Society of the United States
Public Comment Lisa N. Woll, CEO, US SIF: The Forum for Sustainable and Responsible Investment
Public Comment Liz Gordon, Executive Director of Corporate Governance, New York State Common Retirement Fund
Public Comment Marcie Frost, Chief Executive Officer, CalPERS
Public Comment Mark R. Allen, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Public Comment Mark R. Warner, United States Senator
Public Comment Prat Bhatt, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Public Citizen
Public Comment Public Citizen, et al.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-11-19
Release Number
33-10668
34-86614
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