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Comments on Request for Comment on the Effectiveness of Financial Disclosures about Entities Other than the Registrant

[Release Nos. 33-9929, 34-75985, IC-31849; File No. S7-20-15]

Submitted Comments

(Click here for meetings with SEC officials)
Mar. 2, 2016 Sandra J. Peters CPA, CFA, Head, Global Financial Reporting Policy, Standards & Advocacy Division, and Ashwinpaul C. Sondhi, Chair, Corporate Disclosure Policy Council, CFA Institute
Jan. 13, 2016 J. Robert Brown, Jr., University of Denver Sturm College of Law, and Joseph V. Carcello, University of Tennessee
Dec. 18, 2015 Michael T. Bennett, Executive Vice President, General Counsel & Corporate Secretary, STORE Capital Corporation
Dec. 14, 2015 William R. Buckley, Canton, Illinois
Dec. 11, 2015 Lawrence J. Salva, Executive Vice President, Chief Accounting Officer, Comcast Corporation
Dec. 7, 2015 Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Dec. 7, 2015 BDO USA, LLP
Dec. 4, 2015 Frederick D. Lipman, Blank Rome LLP
Dec. 1, 2015 Grant Thornton LLP
Dec. 1, 2015 James MacLennan, Chief Financial Officer, and Dennis Lubojacky, Chief Accounting Officer, Noble Corporation plc
Nov. 30, 2015 Peter M. Carlson, Executive Vice President and Chief Accounting Officer, MetLife, Inc., New York, New York
Nov. 30, 2015 Mark W. Lindsey, CPA, Senior Vice President and Controller, American Capital Ltd., Bethesda, Maryland
Nov. 30, 2015 Brian H. Oswald, Managing Director, Chief Financial Officer, Prospect Capital Corporation
Nov. 30, 2015 James Andrus, Investment Manager, Global Governance, California Public Employees' Retirement System
Nov. 30, 2015 Don P. Newman, Chief Financial Officer, Headwaters Incorporated
Nov. 30, 2015 KPMG LLP
Nov. 30, 2015 David S. Huntington, Chair, Financial Reporting Committee, and Marc M. Rossell, Chair, Securities Regulation Committee; Association of the Bar of the City of New York
Nov. 30, 2015 Corey MacGillivray, Managing Counsel and Assistant Secretary, Ford Motor Company, Dearborn, Michigan
Nov. 30, 2015 Jeanette L. Ourada, Vice President and Comptroller, Chevron Corporation
Nov. 30, 2015 PricewaterhouseCoopers LLP
Nov. 30, 2015 Sean Davy, Securities Industry and Financial Markets Association (SIFMA)
Nov. 30, 2015 Campbell Pryde, President and CEO, XBRL US, Inc.
Nov. 30, 2015 James T. Hau, Vice President and Chief Accounting Officer, The WhiteWave Foods Company
Nov. 30, 2015 Adam B. Cohen, Founder, Covenant Review, LLC, New York, New York
Nov. 30, 2015 Joseph H. Kaufman, Simpson Thacher & Bartlett LLP
Nov. 30, 2015 Gary Ellis, Sr. Vice President & Chief Financial Officer, and Mary Wilcox, Vice President & Chief Accounting Officer, Medtronic plc
Nov. 30, 2015 Thomas N. Murphy, Chief Financial Officer, KKR Financial Holdings LLC
Nov. 30, 2015 Crowe Horwath LLP, Oak Brook, Illinois
Nov. 30, 2015 Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and William R. Ford, Chairman, American Gas Association Accounting Advisory Council
Nov. 30, 2015 Sutherland Asbill & Brennan LLP, Washington, District of Columbia
Nov. 30, 2015 Cahill Gordon & Reindel LLP
Nov. 30, 2015 Tom Quaadman, Senior Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Nov. 30, 2015 RSM US LLP
Nov. 30, 2015 George L. Yungmann, Senior Vice President, Financial Standards, and Christopher T. Drula Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Nov. 30, 2015 Davis Polk & Wardwell LLP
Nov. 30, 2015 John L. Merino, Corporate Vice President and Principal Accounting Officer, and Jennifer L. Johnson, Staff Vice President and Corporate Controller, FedEx Corporation
Nov. 30, 2015 Ken Liu, Research Director, Culinary Workers Union, UNITE HERE Local 226
Nov. 30, 2015 Les Austin, Vice President & CFO, Cypress Energy Partners, L.P.
Nov. 30, 2015 Thomas S. Timko, Vice President, Controller, and CAO, General Motors Company
Nov. 30, 2015 Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Nov. 25, 2015 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Nov. 25, 2015 Robert D. Axel, Senior Vice President and Principal Accounting Officer, Prudential Financial, Inc.
Nov. 24, 2015 Michael Monahan, Senior Director, Accounting Policy, American Council of Life Insurers, Washington, District of Columbia
Nov. 24, 2015 Goodwin Procter LLP, Boston, Massachusetts
Nov. 23, 2015 Deloitte & Touche LLP
Nov. 23, 2015 Anuradha RK, India
Nov. 20, 2015 Ernst & Young LLP
Nov. 20, 2015 Steven Crawford, Springfield, Virginia
Nov. 18, 2015 Scott R. Lewis, Senior Vice President and Controller, The Hartford Financial Services Group, Inc.

Meetings with SEC Officials

(Click here for submitted comments from the public)
Jan. 13, 2016 Memorandum from the Division of Corporation Finance regarding a January 13, 2016, meeting with representatives of Deloitte and Touche LLP

Modified: 05/09/2016