Comments on Earnings Releases and Quarterly Reports

[Release Nos. 33-10588, 34-84842; File No. S7-26-18]

Submitted Comments

Apr. 10, 2019 David S. Huntington, Chair, Securities Regulation Committee, New York City Bar Association
Mar. 27, 2019 Cleary Gottlieb Steen & Hamilton LLP
Mar. 25, 2019 Anonymous
Mar. 25, 2019 Katharine (Katy) Reeping, Director, Financial Reporting and Analysis, PNC Financial Services Group, Inc.
Mar. 22, 2019 Chase Lee Willis
Mar. 22, 2019 James J. Angel, Associate Professor, McDonough School of Business, Georgetown University
Mar. 22, 2019 Nigel Sleigh-Johnson, Head of Audit, Assurance and Financial Reporting, ICAEW
Mar. 21, 2019 Edward L. Sperling, Executive Vice President & Corporate Controller, CIT Group Inc.
Mar. 21, 2019 Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Mar. 21, 2019 Dr. Karen Horn, Chair, and Peter R. Gleason, CEO, National Association of Corporate Directors
Mar. 21, 2019 Ernst & Young LLP
Mar. 21, 2019 Stacey Cunningham, President, New York Stock Exchange
Mar. 21, 2019 Paul Schott Stevens, President & CEO, Investment Company Institute
Mar. 21, 2019 Davis Polk & Wardwell LLP
Mar. 21, 2019 Lou Rohman, Vice President, Structured Data Services, Toppan Merrill LLC
Mar. 21, 2019 FCLTGlobal
Mar. 21, 2019 John Endean, President, American Business Conference
Mar. 21, 2019 Richard F. McMahon, Jr., Senior Vice President, Edison Electric Institute and Matthew Kim, Chair, Accounting Advisory Council, American Gas Association
Mar. 21, 2019 John M. James, Senior Vice President and Corporate Controller, Bank of America Corporation
Mar. 21, 2019 Marcie Frost, Chief Executive Officer, CalPERS
Mar. 21, 2019 Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Mar. 21, 2019 Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Mar. 21, 2019 Mary Kay Scucci, Ph.D., CPA, Managing Director, SIFMA
Mar. 21, 2019 Lisa Schaefer, Director, Financial Services Policy, and Cameron Arterton, Vice President, Tax Policy, Biotechnology Innovation Organization (BIO)
Mar. 21, 2019 Marcum LLP
Mar. 21, 2019 Campbell Pryde, President and CEO, XBRL US
Mar. 21, 2019 Brandon J. Rees, Deputy Director, Corporations and Capital Markets, AFL-CIO
Mar. 21, 2019 John A. Zecca, Senior Vice President, General Counsel North America, and Chief Regulatory Officer, Nasdaq, Inc.
Mar. 21, 2019 Mick Horman, Chairman, Committee on Corporate Reporting, Financial Executives International
Mar. 21, 2019 KPMG LLP
Mar. 21, 2019 Lev Bagramian, Senior Securities Policy Advisor, and Stephen W. Hall, Legal Director and Securities Specialist, Better Markets
Mar. 21, 2019 John L. Merino, Corporate Vice President and Principal Accounting Officer, and Jenny Johnson, Staff Vice President & Corporate Controller, FedEx Corporation
Mar. 21, 2019 Mazars USA LLP
Mar. 21, 2019 Ian Appleyard, Corporate Controller and Chief Accounting Officer, State Street Corporation
Mar. 21, 2019 Jorge Valente
Mar. 21, 2019 Charles E. Utley, Chief Accounting Officer, Burford Capital Limited
Mar. 21, 2019 Barbara Novick, Vice Chairman, and Thomas Clark, Managing Director, BlackRock, Inc.
Mar. 21, 2019 Aron Szapiro, Director of Policy Research, Morningstar, Inc. and Adrien Cloutier, Global Data Director, Equity Data Operations
Mar. 21, 2019 Kerrie Waring, Chief Executive Officer, International Corporate Governance Network (ICGN)
Mar. 21, 2019 BDO USA, LLP
Mar. 20, 2019 Eric Veiel, Vice President, Co-Head of Global Equity, and Andrew McCormick, Vice President, Head of Mixed Income, T. Rowe Price
Mar. 20, 2019 Allied Progress, et al.
Mar. 20, 2019 L. Overholt
Mar. 20, 2019 Peter Roselle
Mar. 20, 2019 Aaron Greenspan, President, Think Computer Foundation
Mar. 20, 2019 Crowe LLP
Mar. 20, 2019 Deloitte & Touche LLP
Mar. 20, 2019 RSM US LLP
Mar. 20, 2019 Public Citizen
Mar. 20, 2019 Tom C.W. Lin, Professor, Temple University Beasley School of Law
Mar. 20, 2019 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Mar. 19, 2019 Keith Paul Bishop and Steven Kelsey Hazen, Co-Chairs, Corporations Committee, California Lawyers Association
Mar. 19, 2019 Sheila M. Anderson, CFO & Treasurer, Daktronics
Mar. 19, 2019 Robert E. Buckholz, Chair, Federal Regulation of Securities Committee, ABA Business Law Section
Mar. 18, 2019 Lauren Riker, Vice President, Finance, Pacira Pharmaceuticals, Inc.
Mar. 18, 2019 Neil M. Guglielmo, General Manager, Los Angeles City Employees' Retirement System (LACERS)
Mar. 18, 2019 PricewaterhouseCoopers LLP
Mar. 18, 2019 Alon Kalay, Associate Professor of Accounting, Columbia University, et al.
Mar. 15, 2019 Grant Thornton LLP
Mar. 14, 2019 Douglas K. Howell, Corporate Vice President, Chief Financial Officer, Arthur J. Gallagher Co.
Mar. 14, 2019 Jimmy Betopolous
Mar. 7, 2019 Sullivan & Cromwell LLP
Feb. 25, 2019 Nate C. Carey, Vice President and Controller, Ball Corporation
Feb. 24, 2019 Jack T. Ciesielski, President, R.G. Associates, Inc.
Feb. 11, 2019 Martin Carus, President, Martin Carus Consulting LLC
Jan. 20, 2019 Hank Mishima, CMA
Dec. 19, 2018 Robert E. Rutkowski
Dec. 22, 2018 Amnon Kalaci
Dec. 17, 2018 Lawrence Rand, Visiting Professor of Economics, Brown University
Dec. 18, 2018 Charles F. Scherer
Dec. 18, 2018 James C. Kloss
Dec. 18, 2018 Karl Weston
Dec. 18, 2018 B. Mielke