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 Bart Naylor, Public Citizen
Public Comment Aaron Bennett, Chief Investment Officer, University Pension Plan Ontario
Public Comment Ali Weiner, Governance Director, Capital Research and Management Company; Walter R. Burkley, General Counsel, Capital Research and Management Company
Public Comment BDO USA, P.C.
Public Comment Benjamin L. Schiffrin, Director of Securities Policy, Better Markets, Inc.
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Crowe LLP
Public Comment Dennis McGowan, Vice President of Professional Practice, Center for Audit Quality
Public Comment Eleanor Bloxham, CEO, The Value Alliance and Corporate Governance Alliance
Public Comment Ernst & Young LLP
Public Comment Eversheds Sutherland (US) LLP on behalf of Committee of Annuity Insurers
Public Comment Grant Thornton LLP
Public Comment Jaime Bonham, Sr. Director, Head of Responsible Investing, NEI Investments; Hasina Razafimahefa, Director, RI Operations & Strategy, NEI Investments
Public Comment Jerry P. Franklin, Corporate Controller and Andrew S. Klaus, Chief Financial and Principal Accounting Officer, Preformed Line Products Company (PLPC)
Public Comment Jessica Giroux, Chief Legal Officer, American Securities Association
Public Comment John L. Thornton, Co-Chair, Hal S. Scott, President, and R. Glenn Hubbard Co-Chair, Committee on Capital Markets Regulation Committee on Capital Markets Regulation
Public Comment Jonathan Elliott, CEO, Research Data Group, Inc.
Public Comment Joseph Micale, PhD CPA, Assistant Professor of Accounting, New Jersey Institute of Technology
Public Comment Joseph P. Corcoran, Managing Director and Associate General Counsel, SIFMA
Public Comment Joshua Stein, Vice President, Accounting & Financial Management, American Bankers Association
Public Comment Karen Carraher, Executive Director, Ohio Public Employees Retirement System
Public Comment Linklaters LLP
Public Comment Luan Jenifer, CEO & President, Miller/Howard Investments, Inc.
Public Comment Mary Barth, Ph.D., Graduate School of Business, Stanford University, Wayne Landsman, Ph.D., Kenan-Flagler Business School, University of North Carolina, and Joseph H. Schroeder, Ph.D. CPA, Kelley School of Business, Indiana University
Public Comment McGuireWoods LLP and Brownstein Hyatt Farber Schreck LLP
Public Comment Members of the Audit Committee Council
Public Comment Mike Flood, Senior Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Morgan Simon, Founding Partner & CCO, and Tanay Tatum-Edwards, Director of Shareholder Advocacy, Candide Group
Public Comment National Association of Manufacturers

Last Reviewed or Updated: May 20, 2026

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