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 Mark W. Lindsey, CPA, Senior Vice President and Controller, American Capital Ltd., Bethesda, Maryland
Public Comment Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Public Comment Peter M. Carlson, Executive Vice President and Chief Accounting Officer, MetLife, Inc., New York, New York
Public Comment PricewaterhouseCoopers LLP
Public Comment Richard F. McMahon, Jr., Vice President, Edison Electric Institute, and William R. Ford, Chairman, American Gas Association Accounting Advisory Council
Public Comment RSM US LLP
Public Comment Sean Davy, Securities Industry and Financial Markets Association (SIFMA)
Public Comment Sutherland Asbill & Brennan LLP, Washington, District of Columbia
Public Comment Thomas N. Murphy, Chief Financial Officer, KKR Financial Holdings LLC
Public Comment Thomas S. Timko, Vice President, Controller, and CAO, General Motors Company
Public Comment Tom Quaadman, Senior Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Robert D. Axel, Senior Vice President and Principal Accounting Officer, Prudential Financial, Inc.
Public Comment Goodwin Procter LLP, Boston, Massachusetts
Public Comment Michael Monahan, Senior Director, Accounting Policy, American Council of Life Insurers, Washington, District of Columbia
Public Comment Anuradha RK, India
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment Steven Crawford, Springfield, Virginia
Public Comment Scott R. Lewis, Senior Vice President and Controller, The Hartford Financial Services Group, Inc.

Last Reviewed or Updated: Dec. 18, 2025

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