Comments on Subpart 400 of Regulation S-K Disclosure Requirements Relating to Management, Certain Security Holders and Corporate Governance Matters

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Date Received
Date Letter Type Commenter Name
Public Comment Ernst & Young LLP
Public Comment Edward S. Knight, General Counsel, Nasdaq, Inc.
Public Comment Joseph V. Carcello, Chair, Investor as Owner Subcommittee, on behalf of the Subcommittee Members of the SEC's Investor Advisory Committee
Public Comment Davis Polk & Wardwell LLP
Public Comment Sullivan & Cromwell LLP
Public Comment Henry Eickelberg, Chief Operating Officer, Center On Executive Compensation
Public Comment Anne Sheehan, Director of Corporate Governance, California State Teachers' Retirement System
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Cyrus Mehri and Pam Coukos, Working Ideal
Public Comment Davis Polk & Wardwell LLP
Public Comment Derek B. Dorn, Managing Director, Regulatory Affairs and Policy, Associate General Counsel, Teacher's Insurance and Annuity Association of America, New York, New York
Public Comment Dr. Daniel Summerfield, Co-Head of Responsible Investment, USS Investment Management Ltd.
Public Comment Heather Slavkin Corzo, Director, Office of Investment, AFL-CIO
Public Comment James Allen, CFA, Head, Capital Markets Policy, and Matt Orsagh, CFA, Director, Capital Markets Policy, CFA Institute
Public Comment Robert McCormick, Chief Policy Officer, Glass, Lewis & Co.
Public Comment Corporate Governance Coalition for Investor Value
Public Comment Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment Janet Cowell, Treasurer, State of North Carolina
Public Comment Dennis R. Beresford, Executive in Residence, J.M. Tull School of Accounting, Terry College of Business, The University of Georgia
Public Comment Fenwick & West LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-18-16
Release Number
33-10198
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