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
Public Comment Chris Barnard, Germany
Public Comment Thomas M. Haines, Frederic W. Cook Co., Inc., Chicago
Public Comment Patrick Migliaccio Chairman, American Gas Association Accounting Advisory Council
Public Comment Richard F. McMahon, Jr., Vice President, Edison Electric Institute
Public Comment James Edmond Smith
Public Comment John Wahh
Public Comment Cindy Fornelli, Executive Director, Center for Audit Quality
Public Comment American Sustainable Business Council, et al.
Public Comment Sister Patricia Daly, OP, Executive Director, and Mary Beth Gallagher, Associate Director, Tri-State Coalition for Responsible Investment, Montclair, New Jersey
Public Comment Steve Goldhaber, Ph.D., Boulder, Colorado

Last Reviewed or Updated: Dec. 18, 2025

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