Comments on Earnings Releases and Quarterly Reports

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Date Received
Date Letter Type Commenter Name
Public Comment Grover Norquist, President, Americans for Tax Reform; James Setterlund, Executive Director, Shareholder Advocacy Forum; Brent Wm. Gardner, Chief Government Affairs Officer, Americans for Prosperity; Maureen Blum, Executive Director, USA Workforce; Andrew F. Quinlan, President, Center for Freedom and Prosperity; John Berlau, Sr. Fellow, Competitive Enterprise Institute; Adam Brandon, President, FreedomWorks; and Ryan Ellis, President, Center for a Free Economy
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a September 25, 2019, meeting with representatives of Arthur J. Gallagher & Co.
Public Comment Matthew Newell, Associate General Counsel, Managed Funds Association
Public Comment Douglas K. Howell, Corporate Vice President, Chief Financial Officer, Arthur J. Gallagher Co.
Public Comment Sarah Keohane Williamson, CAIA, CFA, Chief Executive Officer, and Ariel Fromer Babcock, CFA, Managing Director, Research, FCLTGlobal
Public Comment Thomas Lupinacci
Public Comment Fiona Reynolds, Chief Executive Officer, Principles for Responsible Investment
Public Comment John A. Zecca, Senior Vice President, General Counsel, Nasdaq, Inc.
Public Comment Wei Jiang, Arthur F. Burns Professor of Free and Competitive Enterprise, Columbia Business School
Public Comment Tom Quaadman, Executive Vice President, US Chamber of Commerce, Center for Capital Markets Competitiveness
Public Comment Steven Gary
Public Comment Dwight Sanders, Federal Reserve Board
Public Comment Ira T. Kay, Managing Partner, and Blaine Martin, Consultant, Pay Governance LLC
Public Comment Financial Reporting Advisors, LLC
Public Comment Jonathan Day, Vice Chairman and Chief Executive, Tapestry Networks
Public Comment James G. Martin, SVP & General Counsel, Society for Corporate Governance
Public Comment David S. Huntington, Chair, Securities Regulation Committee, New York City Bar Association
Public Comment Kurt N. Schacht, CFA, Managing Director, Advocacy Division, and Sandra J. Peters, CPA, CFA, Head, Global Financial Reporting Policy Advocacy, CFA Institute
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment Anonymous
Public Comment Katharine (Katy) Reeping, Director, Financial Reporting and Analysis, PNC Financial Services Group, Inc.
Public Comment Chase Lee Willis
Public Comment James J. Angel, Associate Professor, McDonough School of Business, Georgetown University
Public Comment Nigel Sleigh-Johnson, Head of Audit, Assurance and Financial Reporting, ICAEW
Public Comment Aron Szapiro, Director of Policy Research, Morningstar, Inc. and Adrien Cloutier, Global Data Director, Equity Data Operations
Public Comment Barbara Novick, Vice Chairman, and Thomas Clark, Managing Director, BlackRock, Inc.
Public Comment BDO USA, LLP
Public Comment Brandon J. Rees, Deputy Director, Corporations and Capital Markets, AFL-CIO
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Charles E. Utley, Chief Accounting Officer, Burford Capital Limited

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-26-18
Release Number
33-10588
34-84842
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