Comments on Earnings Releases and Quarterly Reports

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Date Received
Date Letter Type Commenter Name
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Deloitte & Touche LLP
Public Comment Eric Veiel, Vice President, Co-Head of Global Equity, and Andrew McCormick, Vice President, Head of Mixed Income, T. Rowe Price
Public Comment L. Overholt
Public Comment Peter Roselle
Public Comment Public Citizen
Public Comment RSM US LLP
Public Comment Tom C.W. Lin, Professor, Temple University Beasley School of Law
Public Comment Keith Paul Bishop and Steven Kelsey Hazen, Co-Chairs, Corporations Committee, California Lawyers Association
Public Comment Robert E. Buckholz, Chair, Federal Regulation of Securities Committee, ABA Business Law Section
Public Comment Sheila M. Anderson, CFO & Treasurer, Daktronics
Public Comment Alon Kalay, Associate Professor of Accounting, Columbia University, et al.
Public Comment Lauren Riker, Vice President, Finance, Pacira Pharmaceuticals, Inc.
Public Comment Neil M. Guglielmo, General Manager, Los Angeles City Employees' Retirement System (LACERS)
Public Comment PricewaterhouseCoopers LLP
Public Comment Grant Thornton LLP
Public Comment Douglas K. Howell, Corporate Vice President, Chief Financial Officer, Arthur J. Gallagher Co.
Public Comment Jimmy Betopolous
Public Comment Sullivan & Cromwell LLP
Public Comment Nate C. Carey, Vice President and Controller, Ball Corporation
Public Comment Jack T. Ciesielski, President, R.G. Associates, Inc.
Public Comment Martin Carus, President, Martin Carus Consulting LLC
Public Comment Hank Mishima, CMA
Public Comment Amnon Kalaci
Public Comment Robert E. Rutkowski
Public Comment B. Mielke
Public Comment Charles F. Scherer
Public Comment James C. Kloss
Public Comment Karl Weston
Public Comment Lawrence Rand, Visiting Professor of Economics, Brown University

Last Reviewed or Updated: Dec. 18, 2025

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