Comments on Proposed Rule: Disclosure Update and Simplification

[Release No. 33-10110; File No. S7-15-16]

Submitted Comments

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Comments have been received from individuals and entities using the following Letter Type
A: 17,909
Aug. 2, 2017 Sullivan & Cromwell LLP
Dec. 7, 2016 Kurt Schacht, JD, CFA, Managing Director, Standards & Advocacy Division, and Tony Sondhi, Ph.D., Chair, Corporate Disclosure Policy Council, CFA Institute
Dec. 1, 2016 Shearman & Sterling LLP
Nov. 18, 2016 Anne Sheehan, Director, Corporate Governance, California State Teachers Retirement System (CalSTRS)
Nov. 7, 2016 Robert E. Rutkowski
Nov. 7, 2016 Stephen P. Percoco, Security Analyst, Lark Research, Inc., Linden, New Jersey
Nov. 2, 2016 Jonathon Zavislak, CPA, Chair, et al., Accounting and Auditing Public Companies Subcommittee, The Ohio Society of CPAs
Nov. 2, 2016 Frank Clemente, Executive Director, Americans for Tax Fairness, Washington, District of Columbia
Nov. 2, 2016 Marcie Frost, Chief Executive Officer, California Public Employees’ Retirement System (CalPERS)
Nov. 2, 2016 Davis Polk & Wardwell LLP
Nov. 2, 2016 Pat Miguel Tomaino, Associate Director, Socially Responsible Investing, Zevin Asset Management, LLC
Nov. 2, 2016 John L. Merino, Corporate Vice Principal and Principal Accounting Officer, and Jennifer L. Johnson, Staff Vice President and Corporate Controller; FedEx Corporation
Nov. 2, 2016 Financial Accountability and Corporate Transparency (FACT) Coalition
Nov. 2, 2016 Jack Ciesielski, President, R.G. Associates, Inc.
Nov. 2, 2016 Morris Pearl, Chair, Patriotic Millionaires; former Managing Director, BlackRock Inc., New York, New York
Nov. 2, 2016 Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and Patrick J. Migliaccio, Senior Vice President & Chief Financial Officer, New Jersey Resources, Chairman, American Gas Association Accounting Advisory Council
Nov. 2, 2016 Kathryn McCloskey, Director, Social Responsibility, United Church Funds, New York, New York
Nov. 2, 2016 Gregory M. Smith, Senior Director, Fund Accounting, Investment Company Institute
Nov. 2, 2016 Tatu Ilunga, Senior Policy Advisor, Oxfam America, Washington, District of Columbia
Nov. 1, 2016 Grant Thornton LLP
Nov. 1, 2016 PricewaterhouseCoopers LLP
Nov. 1, 2016 John E. Dunn, Vice President & Investment Products and Services Counsel, Northwestern Mutual Life Insurance Company
Nov. 1, 2016 Adam Kanzer, Esq., Managing Director, Director of Corporate Engagement and Public Policy, Domini Social Investments LLC
Nov. 1, 2016 BDO USA, LLP
Nov. 1, 2016 Jeffery W. Perkins Executive Director, Friends Fiduciary Corporation
Oct. 31, 2016 Ernst & Young LLP
Oct. 31, 2016 Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO
Oct. 31, 2016 As You Sow, et al.
Oct. 31, 2016 Josh Zinner, Chief Executive Officer, and Sarah Margolis, Associate Program Director, Interfaith Center on Corporate Responsibility
Oct. 28, 2016 Crowe Horwath LLP
Oct. 28, 2016 George L. Yungmann, Senior Vice President, Financial Standards, et al., NAREIT, Washington, District of Columbia
Oct. 28, 2016 David Wagner, Executive Managing Director, Head of Finance & Risk Affairs & Senior Associate General Counsel, The Clearing House Association L.L.C.
Oct. 28, 2016 Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Oct. 27, 2016 Corporate Governance Coalition for Investor Value
Oct. 27, 2016 Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Oct. 27, 2016 Cynthia Patrick
Oct. 27, 2016 Richard Levy, Chairman, Committee on Corporate Reporting, Financial Executives International
Oct. 25, 2016 David Preston
Oct. 25, 2016 Amanda Ballantyne, National Director, Main Street Alliance
Oct. 21, 2016 Mike Monahan, Senior Director of Accounting Policy, American Council of Life Insurers
Oct. 19, 2016 KPMG LLP
Oct. 18, 2016 Public Citizen
Oct. 18, 2016 Carrie Devorah
Oct. 11, 2016 Stephen E. Roth, Sutherland Asbill & Brennan LLP, on behalf of the Committee of Annuity Insurers
Oct. 5, 2016 Deloitte & Touche LLP
Oct. 3, 2016 Tatu Ilunga, Senior Policy Advisor, Oxfam America, Washington, District of Columbia
Oct. 3, 2016 Robert S. McIntyre, Director, Citizens for Tax Justice
Oct. 3, 2016 The Financial Accountability and Corporate Transparency (FACT) Coalition
Oct. 3, 2016 Elise J. Bean
Oct. 3, 2016 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Oct. 3, 2016 Jeffrey L. Hoopes, CPA, PhD, Assistant Professor, Kenan-Flagler Business School, University of North Carolina
Oct. 3, 2016 Campbell Pryde, President and CEO, XBRL US, Inc.
Sep. 30, 2016 James A. Swayne, Walla Walla, Washington
Sep. 27, 2016 Carrie Devorah, Washington, District of Columbia
Sep. 22, 2016 Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Sep. 22, 2016 Tommy Dahl, Hampton, Georgia
Sep. 21, 2016 Evan S. Gladstone, Chicago, Illinois
Sep. 15, 2016 Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Sep. 9, 2016 Victoria P. Rostow, Esq., SVP, Policy and Regulatory Affairs, National Association of Real Estate Investment Trusts (NAREIT), Washington, DC
Sep. 8, 2016 Chris Barnard, Germany
Aug. 31, 2016 Thomas M. Haines, Frederic W. Cook Co., Inc., Chicago
Aug. 24, 2016 Richard F. McMahon, Jr., Vice President, Edison Electric Institute
Aug. 24, 2016 Patrick Migliaccio Chairman, American Gas Association Accounting Advisory Council
Aug. 16, 2016 James Edmond Smith
Aug. 6, 2016 John Wahh
Aug. 4, 2016 Cindy Fornelli, Executive Director, Center for Audit Quality
Jul. 21, 2016 Sister Patricia Daly, OP, Executive Director, and Mary Beth Gallagher, Associate Director, Tri-State Coalition for Responsible Investment, Montclair, New Jersey
Jul. 21, 2016 American Sustainable Business Council, et al.
Jul. 18, 2016 Steve Goldhaber, Ph.D., Boulder, Colorado

Meetings with SEC Officials

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May 10, 2018 Memorandum from the Office of Commissioner Kara M. Stein regarding a May 10, 2018, meeting with representatives of Americans for Financial Reform, Public Citizen, the American Federation of State, County and Municipal Employees and the AFL-CIO