Comments on Proposed Rule: Standards Relating to Listed Company Audit Committees

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Date Received
Date Letter Type Commenter Name
Public Comment Allan Wayne Avellanet, CMA, MBA
Public Comment ASML Holding N.V.
Public Comment Baker & McKenzie
Public Comment Baker & McKenzie, Moscow, Russia
Public Comment Charles M. Nathan, Committee on Securities Regulation of the Association of the Bar of the City of New York
Public Comment Christianne Butte, General Counsel, AXA
Public Comment Cleary, Gottlieb, Steen & Hamilton
Public Comment Compañía Cervecerías Unidas S.A (United Breweries Company, Inc.)
Public Comment David Devlin, FEE President, Fédération des Experts Comptables Européens (European Federation of Accountants)
Public Comment Davis Polk & Wardwell
Public Comment Deloitte & Touche LLP
Public Comment Dr. Keiji Tachikawa, President & CEO; Shiro Tsuda, Senior Executive Vice President; Toyotaro Kato, Senior Executive Vice President; Masao Nakamura, Senior Executive Vice President; Keisuke Nakasaki, Corporate Auditor; Shinichi Nakatani, Corporate Auditor; Kiyomi Kamiya, Corporate Auditor; Kiyoto Uehara, Corporate Auditor; NTT DoCoMo, Inc., Japan
Public Comment Ernst & Young LLP
Public Comment Francisco J. Barragán, CIA
Public Comment Hiroshi Endo, Director, Economic Policy Bureau, Nippon Keidanren (Japan Business Federation)
Public Comment J. Lavon Morton, CPA
Public Comment John M. Rintamaki, Chief of Staff and Secretary, The Ford Motor Company
Public Comment KPMG LLP
Public Comment Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Public Comment Linklaters, London, United Kingdom
Public Comment Mark Anson, Chief Investment Officer, California Public Employees' Retirement System
Public Comment Melody Boehl
Public Comment Michael Chenkin and Gregory Warren
Public Comment Michael Groll, LeBoeuf, Lamb, Greene & MacRae, L.L.P.
Public Comment Nancy M. Snyder, Vice President and General Counsel, Penn Virginia Resource Partners, L.P.
Public Comment Nobuyuki Koga, Executive Vice President and Chief Operating Officer, Nomura Holdings, Inc., Japan
Public Comment Osler, Hoskin & Harcourt LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Prof. Dr. Rüdiger von Rosen, Managing Director, Deutsches Aktieninstitut
Public Comment R. Edwin Selover, Senior Vice President and General Counsel, Public Service Enterprise Group Incorporated

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-02-03
Release Number
33-8173
34-47137
IC-25885
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