Subject: File Number S7-26-18
From: Charles F. Scherer

Dec. 18, 2018


*Quarterly Corporate Reporting must be continued.
*Cost burdens must be considered.
*Forward looking statements (Who could have predicted that the EPA would cause the ~entire coal industry to go bankrupt)?


(And I’m almost 100% certain about this). Give me the quarterly internal financial statements that the CEOs receive about the health of their companies and I’ll forego all the SEC quarterly reporting requirements because that internal financial statement:

is the quarterly reporting that I want to see.

The only requirement is that the corporate officer, to whom the SEC has designated the responsibility, certifies that the report that I’m given is a TRUE AND EXACT COPY OF THE COMPANY REPORT GIVEN TO THE CEO OF THE SAME COMPANY.

Charles F. Scherer Jr.