Comments on Proposed Rule: Disclosure Update and Simplification

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

Comment
A: 17,909

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Date Received
Date Letter Type Commenter Name
Meeting with SEC Officials 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
Public Comment Sullivan & Cromwell LLP
Public Comment Kurt Schacht, JD, CFA, Managing Director, Standards & Advocacy Division, and Tony Sondhi, Ph.D., Chair, Corporate Disclosure Policy Council, CFA Institute
Public Comment Shearman & Sterling LLP
Public Comment Anne Sheehan, Director, Corporate Governance, California State Teachers Retirement System (CalSTRS)
Public Comment Robert E. Rutkowski
Public Comment Stephen P. Percoco, Security Analyst, Lark Research, Inc., Linden, New Jersey
Public Comment Davis Polk & Wardwell LLP
Public Comment Financial Accountability and Corporate Transparency (FACT) Coalition
Public Comment Frank Clemente, Executive Director, Americans for Tax Fairness, Washington, District of Columbia
Public Comment Gregory M. Smith, Senior Director, Fund Accounting, Investment Company Institute
Public Comment Jack Ciesielski, President, R.G. Associates, Inc.
Public Comment John L. Merino, Corporate Vice Principal and Principal Accounting Officer, and Jennifer L. Johnson, Staff Vice President and Corporate Controller; FedEx Corporation
Public Comment Jonathon Zavislak, CPA, Chair, et al., Accounting and Auditing Public Companies Subcommittee, The Ohio Society of CPAs
Public Comment Kathryn McCloskey, Director, Social Responsibility, United Church Funds, New York, New York
Public Comment Marcie Frost, Chief Executive Officer, California Public Employees' Retirement System (CalPERS)
Public Comment Morris Pearl, Chair, Patriotic Millionaires; former Managing Director, BlackRock Inc., New York, New York
Public Comment Pat Miguel Tomaino, Associate Director, Socially Responsible Investing, Zevin Asset Management, LLC
Public Comment 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
Public Comment Tatu Ilunga, Senior Policy Advisor, Oxfam America, Washington, District of Columbia
Public Comment Adam Kanzer, Esq., Managing Director, Director of Corporate Engagement and Public Policy, Domini Social Investments LLC
Public Comment BDO USA, LLP
Public Comment Grant Thornton LLP
Public Comment Jeffery W. Perkins Executive Director, Friends Fiduciary Corporation
Public Comment John E. Dunn, Vice President & Investment Products and Services Counsel, Northwestern Mutual Life Insurance Company
Public Comment PricewaterhouseCoopers LLP
Public Comment As You Sow, et al.
Public Comment Ernst & Young LLP
Public Comment Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO
Public Comment Josh Zinner, Chief Executive Officer, and Sarah Margolis, Associate Program Director, Interfaith Center on Corporate Responsibility

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-15-16
Release Number
33-10110
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