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 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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