Comments on Proposed Rule on Semiannual Reporting

Questions have been raised about the operability of the email address listed in the Federal Register version of the semiannual proposing release, rule-comment@sec.gov. Both that email address and rule-comments@sec.gov are valid and operative means to submit comments, are receiving comments submitted regarding this rulemaking, and have been used in other rulemakings and comment solicitations. There is no need to resubmit comments if you used the email address listed in the proposing release.

Note: A large number of comments have been received for this proposing release, and we are working on posting them. We encourage the public to continue checking SEC.gov for submitted comments and note that submissions are not necessarily posted in the order of receipt.

Comments have been received from individuals and entities using a variety of Letter Types:


Filter comments

Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Guillen Pujol CPAs
Public Comment Anonymous
Public Comment Karla Stanze
Public Comment Thomas Gossen
Public Comment Wade Hoggard
Public Comment Bill Hensler
Public Comment David Valega
Public Comment Linda Stevenson
Public Comment Vicci Hult
Public Comment Dawn Culver
Public Comment Lynda MacDonald
Public Comment Nate Eberly
Public Comment Peter McGregor
Public Comment Valerie Cammiso
Public Comment Don and Elaine McFadden
Public Comment Linda Miyakado
Public Comment Andy
Public Comment Anonymous
Public Comment George S.
Public Comment Mike Brugger
Public Comment Sandy Corona
Public Comment David Porter
Public Comment Gerianne Casey
Public Comment Linda Rogers
Public Comment Mark Ludley
Public Comment Sharon Downing
Public Comment Davis Polk and Wardwell
Public Comment Debbi Mele Mai
Public Comment Kenneth Farren
Public Comment Matthew Bannock

Last Reviewed or Updated: July 14, 2026

File Number
S7-2026-15
Release Number
33-11414
34-105368
39-2563
IC-36140