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 Renaye Manley, Director of Capital Stewardship, Service Employees International Union
Public Comment Richard F. McMahon, Senior Vice President, Edison Electric Institute, and Matthew Kim, Chair, American Gas Association Accounting Advisory Council
Public Comment Sarah Keohane Williamson, Chief Executive Officer, et al., FCLTGlobal
Public Comment Scott M. Stringer, New York City Comptroller
Public Comment Stephen E. Roth, Eversheds Sutherland LLP, on behalf of the Committee of Annuity Insurers
Public Comment Tim Goodman, Director, Hermes Equity Ownership Services Limited
Public Comment Timothy G. Coville, Professor of Accounting, St. John's University
Public Comment Timothy J. Bartl, President, HR Policy Association
Public Comment Tom Quaadman, Vice President, Capital Markets Competitiveness, US Chamber of Commerce
Public Comment Victoria P. Rostow, SVP, Regulatory Affairs & Deputy General Counsel, et al., Nareit
Public Comment Virginia Harper Ho, Earl B. Shurtz Research Professor of Law, University of Kansas School of Law
Public Comment William F. Dunker, Student, University of Missouri School of Law
Public Comment Clare Payn Head of Corporate Governance, North America, and John Hoeppner, Head of US Stewardship and Sustainable Investments, Legal & General Investment Management
Public Comment Ernst & Young LLP
Public Comment John Streur, President & CEO, Calvert Research and Management
Public Comment Pam Dixon, Executive Director, World Privacy Forum
Public Comment Sanford Lewis, General Counsel, Investor Environmental Health Network
Public Comment Tobias Read, Oregon State Treasury
Public Comment Jeff LaBerge, CEO, Viaspace California, Inc.
Public Comment Paul Rissman, Co-founder, Rights CoLab
Public Comment Bec Brideson, Gender-intelligence consultant, Women With Agency
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Public Comment Keith Paul Bishop and Steven Kelsey Hazen, Co-Chairs, Corporations Committee, California Lawyers Association
Public Comment Thomas L. Riesenberg, Director of Legal and Regulatory Policy, Sustainability Accounting Standards Board (SASB)
Public Comment Maxim Valerievich Finskiy, COO, Organizational Psychology Consulting
Public Comment Zoe Bray-Cotton, CEO, Yoga Burn Challenge
Public Comment Thomas E. Roos, Vice President and Chief Accounting Officer, UnitedHealth Group Inc.
Public Comment Tim Mohin, Chief Executive, GRI
Public Comment JT Foxx, CEO, JT Foxx Reviews Center
Public Comment Judy (Larson) DiMario

Last Reviewed or Updated: Dec. 18, 2025

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