2025-2026 Correspondence Under Exchange Act Rule 14a-8
This page contains correspondence submitted to the Division of Corporation Finance relating to the 2025-2026 proxy season and any Division responses to that correspondence.
- Rule 14a-8(j) Notifications With No Division Response Forthcoming
- Responses to Rule 14a-8(j) Notifications
- Incoming No-Action Requests Under 14a-8(i)(1)
- No-Action Responses Issued Under 14a-8(i)(1)
Additional Archives
Materials relating to historical no-action responses issued under Exchange Act Rule 14a-8 are archived below. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.
2024-2025 | 2023-2024 |2022-2023 | 2021-2022 | 2020-2021 | 2019-2020 | Jan.-Nov. 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007
Rule 14a-8(j) Notifications With No Division Response Forthcoming
Note: The Division does not intend to respond to the following Rule 14a-8(j) notifications. If a company desires a response, it should supplement its notification and provide the information requested in the Division’s November 17, 2025 statement.
- Apple Inc., December 8, 2025 (Withdrawn)
- Advance Auto Parts, Inc., December 3, 2025
- F5 Inc., November 26, 2025 (Withdrawn)
- Apple Inc., November 26, 2025 (Withdrawn)
- Apple Inc., November 26, 2025 (Withdrawn)
- Microsoft Corporation, November 26, 2025 (Withdrawn)
- Visa Inc, November 26, 2025 (Withdrawn)
- Citizens Financial Services, November 13, 2025
- Starbucks Corp, November 7, 2025
- Starbucks Corporation, November 7, 2025
- Starbucks Corporation, November 7, 2025
- Starbucks Corporation, November 7, 2025
- The Walt Disney Company, November 4, 2025
- The Walt Disney Company, November 4, 2025
- The Walt Disney Company, November 4, 2025
- The Walt Disney Company, November 4, 2025
- The Walt Disney Company, November 4, 2025
- Analog Devices, November 4, 2025
- Apple Inc, October 20, 2025
- Apple Inc, October 20, 2025
- Apple Inc, October 20, 2025
- Tyson Foods Inc., September 26, 2025
- Olin Corp., September 26, 2025
- Walt Disney Company, September 25, 2025
- Costco Wholesale Corp, September 15, 2025
- Braemar Hotels & Resorts Inc., August 17, 2025
Responses to Rule 14a-8(j) Notifications
- Adobe Inc., December 9, 2025
- Fastenal Company, December 8, 2025
- Johnson & Johnson, December 8, 2025
- Emerson Electric Company, November 26, 2025
- Becton, Dickinson and Company, November 26, 2025
- Amentum Holdings Inc., November 26, 2025
- Concentrix Corp., November 26, 2025
- Science Applications International Corporation, November 26, 2025
- Air Products & Chemicals, November 19, 2025
Incoming No-Action Requests Under 14a-8(i)(1)
No-Action Responses Issued Under 14a-8(i)(1)
Last Reviewed or Updated: Dec. 11, 2025