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

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Date Received
Date Letter Type Commenter Name
Public Comment Sandra J. Peters CPA, CFA, Head, Global Financial Reporting Policy, Standards & Advocacy Division, and Ashwinpaul C. Sondhi, Chair, Corporate Disclosure Policy Council, CFA Institute
Public Comment J. Robert Brown, Jr., University of Denver Sturm College of Law, and Joseph V. Carcello, University of Tennessee
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a January 13, 2016, meeting with representatives of Deloitte and Touche LLP
Public Comment Michael T. Bennett, Executive Vice President, General Counsel & Corporate Secretary, STORE Capital Corporation
Public Comment William R. Buckley, Canton, Illinois
Public Comment Lawrence J. Salva, Executive Vice President, Chief Accounting Officer, Comcast Corporation
Public Comment BDO USA, LLP
Public Comment Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Public Comment Frederick D. Lipman, Blank Rome LLP
Public Comment Grant Thornton LLP
Public Comment James MacLennan, Chief Financial Officer, and Dennis Lubojacky, Chief Accounting Officer, Noble Corporation plc
Public Comment Adam B. Cohen, Founder, Covenant Review, LLC, New York, New York
Public Comment Brian H. Oswald, Managing Director, Chief Financial Officer, Prospect Capital Corporation
Public Comment Cahill Gordon & Reindel LLP
Public Comment Campbell Pryde, President and CEO, XBRL US, Inc.
Public Comment Corey MacGillivray, Managing Counsel and Assistant Secretary, Ford Motor Company, Dearborn, Michigan
Public Comment Crowe Horwath LLP, Oak Brook, Illinois
Public Comment 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
Public Comment Davis Polk & Wardwell LLP
Public Comment Don P. Newman, Chief Financial Officer, Headwaters Incorporated
Public Comment Gary Ellis, Sr. Vice President & Chief Financial Officer, and Mary Wilcox, Vice President & Chief Accounting Officer, Medtronic plc
Public Comment George L. Yungmann, Senior Vice President, Financial Standards, and Christopher T. Drula Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment James Andrus, Investment Manager, Global Governance, California Public Employees' Retirement System
Public Comment James T. Hau, Vice President and Chief Accounting Officer, The WhiteWave Foods Company
Public Comment Jeanette L. Ourada, Vice President and Comptroller, Chevron Corporation
Public Comment John L. Merino, Corporate Vice President and Principal Accounting Officer, and Jennifer L. Johnson, Staff Vice President and Corporate Controller, FedEx Corporation
Public Comment Joseph H. Kaufman, Simpson Thacher & Bartlett LLP
Public Comment Ken Liu, Research Director, Culinary Workers Union, UNITE HERE Local 226
Public Comment KPMG LLP
Public Comment Les Austin, Vice President & CFO, Cypress Energy Partners, L.P.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-20-15
Release Number
33-9929
34-75985
IC-31849
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