Proposed Rule: Short-Term Borrowings Disclosure

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Date Received
Date Letter Type Commenter Name
Public Comment Sen. Robert Menendez and Sen. Frank Lautenberg, U.S. Senate
Public Comment Kurt N. Schacht, CFA, Managing Director, and Linda L. Rittenhouse, Director, Capital Markets Policy, CFA Institute
Public Comment Beckwith B. Miller, CEO, Ethics Metrics LLC
Public Comment Jeffrey W. Rubin, Chair, Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association, New York, New York
Public Comment Yong Zheng
Public Comment Ernst & Young LLP
Public Comment Paul Chisnall, Executive Director, British Bankers' Association
Public Comment R. Kapoor, Group Chief Accountant, The Royal Bank of Scotland plc
Public Comment Brad Kimbrough, Executive Vice President, Controller and, Chief Accounting Officer, Regions Financial Corp.
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment David M. Brandi, Assistant Treasurer, and K.R. Kent, Vice Chairman, Chief Financial Officer and Treasurer, Ford Motor Company
Public Comment David Schraa, Director, Regulatory Affairs, Institute of International Finance, Washington, District of Columbia
Public Comment Davis Polk & Wardwell LLP
Public Comment John Gallagher, Managing Director, and Doug Pittera, Executive Director, Group Accounting Policy, UBS AG
Public Comment John Worth, Managing Director, Group Financial Control, Barclays Bank PLC
Public Comment Louis Rauchenberger, Managing Director & Corporate Controller, JPMorgan Chase & Co.
Public Comment Martin Edelmann, Managing Director, CFO Group Reporting, and Hugh Shields, Managing Director, Head of External Reporting, Deutsche Bank AG, London, United Kingdom
Public Comment Matthew L. Schroeder, Chair, Dealer Accounting Committee, Securities Industry and Financial Markets Association
Public Comment Michael L. Gullette, Vice President, Accounting and Financial Management, American Bankers Association
Public Comment Peggy Capomaggi, Managing Director, Global Accounting Standards and Control, Morgan Stanley
Public Comment PricewaterhouseCoopers LLP
Public Comment Robert E. Buckholz, Jr., Chair, Committee on Securities Regulation, New York City Bar Association
Public Comment Robert Traficanti, Deputy Controller and Global Head of Accounting Policy, Citigroup Inc.
Public Comment Rudolf Bless, Managing Director, Chief Accounting Officer, and Patrick Ackerman, Director, Accounting Policy and Assurance Group, Credit Suisse Group AG
Public Comment Scott Goebel, Senior Vice President and General Counsel, Fidelity Management & Research Company
Public Comment Senator Carl Levin, U.S. Senate
Public Comment Tong Yu, Paul Weiss Rifkind Wharton & Garrison LLP, behalf of Mitsubishi UFJ Financial Group, Inc., Mizuho Financial Group, Inc. and Sumitomo Mitsui Financial Group, Inc.; Tokyo, Japan
Public Comment Tony M. Edwards, Executive Vice President & General, National Association of Real Estate Investment Trusts
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Deloitte & Touche LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-22-10
Release Number
33-9143
34-62932
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