Comments on Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

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Date Received
Date Letter Type Commenter Name
Public Comment Sean Millikan
Public Comment John C. Coates, Harvard Law School; Joel Seligman, Washington University School of Law; James D. Cox., Duke University School of Law; Merritt B. Fox, Columbia Law School; John C. Coffee Jr. , Columbia Law School
Public Comment Chris Sullivan, CFO of Avalo Therapeutics
Public Comment Lawrence J. Trautman
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a June 23, 2026 meeting with representatives of CoreWeave, Inc
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester Peirce regarding a June 22, 2026 meeting with representatives of Ernst and Young
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding a June 22, 2026 meeting with representatives of EY
Public Comment Hera Hyeonseo Lee, Ph.D. Candidate, Sociology, State University of New York, Binghamton
Public Comment Alasdair J MacKinnon, Audit Committee Chair
Public Comment Anonymous
Public Comment Cheryl Michaels, Retired
Public Comment John M Tracy II
Public Comment Muhammad Usman Younis, Finance Director | Multi-Entity Group Finance Director | Cross-Jurisdictional Tax Specialist
Public Comment David Clark, Market Analyst
Public Comment Anonymous
Public Comment Louis Lehot & Patrick Daugherty, Foley & Lardner LLP
Public Comment Marc I. Steinberg, Radforf Chair and Professor of Law
Public Comment Andy Whittle, CPA, M.S. Accounting — Internal Audit & Financial Advisory Professional
Public Comment James H. Poole, Obelisk Tech Systems Inc.
Public Comment A. E., CPA
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a May 27, 2026 meeting with representatives of NCACPA
Public Comment Ronald P Dwyer
Public Comment Anne DeTraglia, The Institute of Internal Auditors (Certified Internal Auditor)
Public Comment Matthew
Public Comment Hannah Pasco
Public Comment Josh Maddox, CPA
Public Comment Lora Jones, CFO, National Bankshares, Inc.
Public Comment Matthew Lykken
Public Comment Knutarne A Johansen, Investor

Last Reviewed or Updated: May 20, 2026

File Number
S7-2026-18
Release Number
33-11419
34-105515
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