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
Meeting with SEC Officials Memorandum from the Division of Economic and Risk Analysis regarding an October 29, 2026 meeting with Jay Ritter
Public Comment Elizabeth Warren, Ranking Member, Committee on Banking, Housing, and Urban Affairs and Chris Van Hollen, United States Senator
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an October 28, 2026 meeting with representatives of Olema Oncology
Public Comment Sandra J. Peters, CPA, Senior Head, Corporate Disclosures and Information Advocacy, and Matthew P. Winters, CPA, Senior Director Corporate Disclosures and Information Advocacy, CFA Institute
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an October 20, 2026 meeting with representatives of the International Corporate Governance Network (ICGN)
Meeting with SEC Officials Memorandum from the Office of Chairman and the Office of Commissioner Mark T. Uyeda regarding an October 20, 2026 meeting with representatives of the International Corporate Governance Network (ICGN)
Public Comment Paul Schumacher, GAAP and IFRS Insights
Public Comment RSM US LLP
Public Comment Jason O'Bryne, Chief Financial Officer, Olema Oncology
Public Comment Campbell Pryde, President and CEO, XBRL US
Public Comment Jeffrey Mahoney, General Counsel, Council of Institutional Investors (CII)
Public Comment Scott T. Walker, Chief Compliance Officer, a16z;
Andy Hill, General Counsel, a16z Growth & Venture
Public Comment Donald B. Skillern, CPA
Public Comment Hershel Harper, Chief Investment Officer, UAW Retiree Medical Benefits Trust
Public Comment Joseph H. Schroeder, Ph.D. CPA, Indiana University, et al.
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an August 13, 2026 meeting with The Capital Group Companies, Inc.
Public Comment Davis Polk & Wardwell LLP
Public Comment Matt Murphy, Senior Director, Acquisition Policy, Aerospace Industries Association
Public Comment Brian V. Breheny, Co-Chair, Federal Regulation of Securities Committee, American Bar Association;
Lillian C. Brown, Co-Chair, Federal Regulation of Securities Committee, American Bar Association
Public Comment Maureen McNichols, Marriner S. Eccles Professor of Accounting and Public and Private Management, Stanford Graduate School of Business, Joseph H. Schroeder, Ph.D. CPA, Indiana University, et al.
Public Comment Baker Tilly US, LLP
Public Comment Amy Ripepi
Public Comment Jaime L. Klima, General Counsel, New York Stock Exchange
Comment Letter File
Public Comment Joseph B. Cohen, Executive Vice President and General Counsel, Athene Holding Ltd., and Whitney Chatterjee, Chief Legal Officer, Apollo Global Management, Inc.
Public Comment Kenneth E. Bentsen Jr., President & CEO, SIFMA
Public Comment Morningstar, Inc.
Public Comment Allen Overy Shearman Sterling US LLP
Public Comment John A Zecca , Executive Vice President, Global Chief Legal, Risk & Regulatory Officer, Nasdaq, Inc.
Public Comment Everett M. Woodel, Jr., Acting Chief Counsel, and John Vatian, Assistant Chief Counsel, U.S. Small Business Administration, Office of Advocacy,
Public Comment Mika Weinstein, Chief Executive Officer, Just Futures
File Number
S7-2026-18
Release Number
33-11419
34-105515
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