Comments on Proposed Rule: Revisions To Accelerated Filer Definition Deadlines For Filing Periodic Reports

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Date Received
Date Letter Type Commenter Name
Public Comment Amy A. Ripepi, Managing Director, Financial Reporting Advisors, LLC
Public Comment Edward S. Knight, Executive Vice President & General Counsel, The Nasdaq Stock Market, Inc., New York, New York
Public Comment Jacqueline F. Bean, CPA, Senior Vice President, Accounting Policy and Financial Reporting, UnionBanCal Corporation, San Francisco, California
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms and Jay P. Hartig, Chair, SEC Regulations Committee
Public Comment Sean E. Dempsey, In-House Counsel, Saddle Brook, New Jersey
Public Comment Alan C. Heitmann, Corporate Controller, Ferrellgas Partners, L. P., Overland Park, Kansas
Public Comment Ann Yerger, Executive Director, Council of Institutional Investors
Public Comment BDO Seidman, LLP
Public Comment Carleen Kohut, SVP and CFO, National Retail Federation
Public Comment Carol A. McCoy, Vice President, Associate Counsel and Secretary, Torchmark Corporation, Birmingham, Alabama
Public Comment Christine DiFabio, Director, Technical Activities and Staff Liaison to CCR, Financial Executives International
Public Comment Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
Public Comment Craig A. Rogerson, President & CEO, Hercules Incorporated, Wilmington, Delaware
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment Greg Swalwell
Public Comment Henry B. Schram, Senior Vice President and Chief Accounting Officer, Chubb Corporation
Public Comment KPMG LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Robert B. Cavanaugh, Executive Vice President and Chief Financial Officer, J. C. Penney Company, Inc.
Public Comment Sam Ferguson, Vice President - Controller, Whole Foods Market, Inc., Austin, Texas
Public Comment Sarah A. Miller, Director Center for Securities, Trust and Investments, American Bankers Association
Public Comment Steven Bjerke, Vice President and Chief Financial Officer, LNR Property Holdings Ltd.
Public Comment Dixie Johnson, Chair, Committee on Federal Regulation of Securities, American Bar Association
Public Comment Gerard A. Chamberlain, Vice President and General Counsel, Wilmington Trust Company
Public Comment Jane A. Freeman, Sr. Vice President and Chief Financial Officer, Scientific Learning Corporation, Oakland, California
Public Comment Kenneth A. Hoogstra, von BRIESEN & ROPER, s.c.
Public Comment Malinda G. Passmore, CPA, Irving, Texas
Public Comment David F. Bond, Senior Vice President, Finance & Control, Safeway Inc., Pleasanton, California
Public Comment Sidley Austin Brown & Wood LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-08-05
Release Number
33-8617
34-52491
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