Subject: File No. S7-14-19
From: Michael A Zgayb
Affiliation: Electrical engineer

October 23, 2019

There are many companies that are a going concern with real assets, real buildings and equipment that find the cost to file 10K Q to be onerous.
These companies pay real dividends and many have been in business for decades and decades.

At the other end of the spectrum is the SP 500 where almost 100 percent of them report non GAAP numbers that are reconciled in a dazing array of footnotes with often a mind boggling number of assumptions. Fun they all support management until the train wreck happens

Continue to allow companies to not file 10K Q forms.