Comments on Earnings Releases and Quarterly Reports

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Date Received
Date Letter Type Commenter Name
Public Comment Davis Polk & Wardwell LLP
Public Comment Dr. Karen Horn, Chair, and Peter R. Gleason, CEO, National Association of Corporate Directors
Public Comment Edward L. Sperling, Executive Vice President & Corporate Controller, CIT Group Inc.
Public Comment Ernst & Young LLP
Public Comment FCLTGlobal
Public Comment Ian Appleyard, Corporate Controller and Chief Accounting Officer, State Street Corporation
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Public Comment John A. Zecca, Senior Vice President, General Counsel North America, and Chief Regulatory Officer, Nasdaq, Inc.
Public Comment John Endean, President, American Business Conference
Public Comment John L. Merino, Corporate Vice President and Principal Accounting Officer, and Jenny Johnson, Staff Vice President & Corporate Controller, FedEx Corporation
Public Comment John M. James, Senior Vice President and Corporate Controller, Bank of America Corporation
Public Comment Jorge Valente
Public Comment Kerrie Waring, Chief Executive Officer, International Corporate Governance Network (ICGN)
Public Comment KPMG LLP
Public Comment Lev Bagramian, Senior Securities Policy Advisor, and Stephen W. Hall, Legal Director and Securities Specialist, Better Markets
Public Comment Lisa Schaefer, Director, Financial Services Policy, and Cameron Arterton, Vice President, Tax Policy, Biotechnology Innovation Organization (BIO)
Public Comment Lou Rohman, Vice President, Structured Data Services, Toppan Merrill LLC
Public Comment Marcie Frost, Chief Executive Officer, CalPERS
Public Comment Marcum LLP
Public Comment Mary Kay Scucci, Ph.D., CPA, Managing Director, SIFMA
Public Comment Mazars USA LLP
Public Comment Mick Horman, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Paul Schott Stevens, President & CEO, Investment Company Institute
Public Comment Richard F. McMahon, Jr., Senior Vice President, Edison Electric Institute and Matthew Kim, Chair, Accounting Advisory Council, American Gas Association
Public Comment Stacey Cunningham, President, New York Stock Exchange
Public Comment Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Aaron Greenspan, President, Think Computer Foundation
Public Comment Allied Progress, et al.
Public Comment Crowe LLP

Last Reviewed or Updated: Dec. 18, 2025

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