Comments on Proposed Rule: Certification of Disclosure in Companies' Quarterly and Annual Reports

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Date Received
Date Letter Type Commenter Name
Public Comment Fritz Heimann, Chairman; Thomas L. Milan, Director, Transparency International-USA
Public Comment Gerald S. Backman, Chairman Of The Committee, Business Law Section, New York State Bar Association
Public Comment Hideo Hato, Director for Corporate Accounting and Disclosure, Japanese Financial Services Agency
Public Comment Jonathan Bates, Managing Director, Institutional Design
Public Comment KPMG LLP
Public Comment Linklaters, London
Public Comment Peter Maynard, Group Legal Services Director, Prudential plc, London, England
Public Comment PricewaterhouseCoopers LLP
Public Comment Seward & Kissel LLP
Public Comment Stephen J. Cosgrove, Vice President, Corporate Controller, Johnson & Johnson, New Brunswick, N.J.
Public Comment Sullivan & Cromwell
Public Comment Thomas M. Sullivan, Chief Counsel for Advocacy, Office of Advocacy of the U.S. Small Business Administration
Public Comment Todd M. Malan, Executive Director, Organization for International Investment
Public Comment William G. Bishop III, CIA, Institute of Internal Auditors
Public Comment Barbara Shea, Braintree, Mass.
Public Comment Allen & Overy
Public Comment Craig S. Tyle, General Counsel, Investment Company Institute
Public Comment Dessislava Issaeva, Boston, Mass.
Public Comment Leon J. Level, Vice President, and Chief Financial Officer, Computer Sciences Corporation
Public Comment Terry L. Overbey, Secretary and Associate General Counsel, The Procter & Gamble Company; John A. Seethoff, Deputy General Counsel, Finance and Operations, Microsoft Corporation; Gary P. VanGraafeiland, General Counsel and Senior Vice President, Eastman Kodak Company; Bart Schwartz, Senior Vice President and General Counsel, The MONY Group Inc.; Paul L. Reynolds, Executive Vice President, Secretary and General Counsel, Fifth Third Bancorp; Douglas E. Scott, Senior Vice President and General Counsel, Science Applications International Corporation
Public Comment John E. Baumgardner, Jr., Chair, Committee on Investment Management Regulation of the Association of the Bar of the City of New York
Public Comment John W. Gerstmayr, Ropes & Gray
Public Comment Kathleen Staudt, PhD, Professor of Political Science
Public Comment Tony M. Edwards, Senior Vice President & General Counsel, National Association of Real Estate Investment Trusts
Public Comment Kenneth B. Winer, Foley & Lardner
Public Comment John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation
Public Comment Michael S. Harris, Kirshman & Harris, Beverly Hills, Calif.
Public Comment C. Kingsbury
Public Comment Lydia I. Beebe, Society Director and Chairman of the Subcommittee on Certification of Disclosure, American Society of Corporate Secretaries
Public Comment Jarett Schultz, New York, N.Y.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-21-02
Release Number
34-46079
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