Subject: File No. S7-19-16
From: John Wahh

September 24, 2016

I agree with the proposal and belong it is long overdue.

I would like to provide the following feedback:
1. The proposal should be extended to investment companies, and I find it odd that it did not cover investment companies in the first instance.
2. Registrants should be allowed to also include hyperlinks in their SEC filings (i.e., to the issuers website, to where proxy statements are posted, or to where statutory prospectuses are posted). Currently, they can include a web address, but it is not a hyperlink. I think either (i) registrants should be able to include hyperlinks, or (ii) EDGAR should be able to turn text that looks like a hyperlink into a hyperlink.
3. The SEC should require a hyperlink to every document that is incorporated by reference into a filing (as this proposal seems limited to exhibits).
4. I also assume that if the SEC is requiring links to exhibits, the web addresses of EDGAR filing will remain static. In the past, the SEC has occasionally changed the web addresses for SEC filings (e.g., when EDGAR was renamed and then unrenamed Idea). The SEC should consider how they might treat any future change it url convention.