Comments on Proposed Rule: Financial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities

[Release No. 33-10526; 34-83701; File No. S7-19-18]

Submitted Comments

Apr. 10, 2019 Rubin E. Buckholz, Chair, Federal Regulation of Securities Committee, Business Law Section, American Bar Association
Dec. 6, 2018 Cravath, Swaine & Moore LLP
Dec. 3, 2018 KPMG LLP
Dec. 3, 2018 Leonard J. Gatti, Senior Advisor, Comcast Corporation
Dec. 3, 2018 Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and Matthew Kim, Chair, Accounting Advisory Council, American Gas Association
Dec. 3, 2018 Peter Osvaldik, SVP, Finance and Chief Accounting Officer, and Daniel J. Drobac, VP, Controller, T-Mobile US, Inc.
Dec. 3, 2018 Aseel M. Rabie, Managing Director and Associate General Counsel, Securities Industry and Financial Markets Association
Dec. 3, 2018 Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Dec. 3, 2018 Campbell Pryde, President and CEO, XBRL US, Inc.
Dec. 3, 2018 John L. Merino, Corporate Vice President, Principal Accounting Officer, and Jennifer L. Johnson, Staff Vice President and Corporate Controller, FedEx
Dec. 3, 2018 Maya McReynolds, Senior Vice President, Corporate Finance and Chief Accounting Officer, Dell Technologies, Inc.
Dec. 3, 2018 BDO USA, LLP
Dec. 3, 2018 KPMG LLP
Dec. 3, 2018 David S. Huntington, Chair, Securities Regulation Committee, Association of the Bar of the City of New York
Dec. 3, 2018 Ernst & Young LLP
Nov. 30, 2018 C. Donald Whitmire, Vice President and Controller, Financial Reportin, Freeport-McMoRan Inc.
Nov. 30, 2018 Sullivan & Cromwell LLP
Nov. 29, 2018 Tony M. Edwards, Executive Vice President & General Counsel, Nareit
Nov. 27, 2018 Deloitte & Touche LLP
Nov. 26, 2018 Joshua Ford Bonnie, Simpson Thacher & Bartlett LLP
Nov. 26, 2018 Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Nov. 21, 2018 PricewaterhouseCoopers LLP
Nov. 19, 2018 Nate Carey, Vice President and Controller, Ball Corporation
Nov. 16, 2018 Ken D. Semelsberger, Senior Vice President and Controller, Eaton Corporation Plc
Nov. 15, 2018 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Nov. 13, 2018 Karen Parkhill, Executive Vice President & Chief Financial Officer, and Mary Wilcox, Vice President & Chief Accounting Officer, Medtronic plc
Nov. 13, 2018 Grant Thornton LLP
Nov. 13, 2018 John C. Eichler, Senior Vice President and Controller, Windstream Holdings, Onc.
Nov. 1, 2018 Davis Polk & Wardwell LLP
Oct. 26, 2018 Debevoise & Plimpton LLP
Sep. 21, 2018 Cathy Scott, Director, Fixed Income Forum, The Credit Roundtable
Sep. 18, 2018 Shearman & Sterling LLP
Aug. 13, 2018 Susan D. Davies, Principal Accounting Officer, Willis Towers Watson plc

Meetings with SEC Officials

Oct. 11, 2018 Memorandum from the Office of Commissioner Elad L. Roisman regarding an October 11, 2018, meeting with representatives of CalPERS