Comments on Proposed Rule: Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date

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Date Received
Date Letter Type Commenter Name
Public Comment Elmer Easton, President, Three D Graphics, Inc.
Public Comment Dan T. Nguyen
Public Comment Joseph A. Grundfest, William A. Franke Professor of Law and Business, Stanford Law School, Stanford, CA; Horace L. Nash, Eileen Duffy Robinett, Robert A. Freedman, Fenwick & West LLP; Kyle V. Guse, Heller Ehrman White & McAuliffe LLP; Ann Yvonne Walker, Wilson Sonsini Goodrich & Rosati, A Professional Corporation; Linda M. DeMelis, Venture Law Group, A Professional Corporation; Paul A. Blumenstein, Gray Cary Ware & Freidenrich LLP; Lior O. Nuchi, Bingham McCutchen LLP; Michael J. Halloran, Pillsbury Winthrop LLP
Public Comment Bryce Blair, Chairman, CEO and President, AvalonBay Communities, Inc., Alexandria, VA
Public Comment Stanley Keller, Chair-Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association
Public Comment Sean J. Egan, Managing Director, Egan Jones Ratings Company
Public Comment Deborah A. Lamb, Chair, U.S. Advocacy Committee and Ashwinpaul C. Sondhi, Ph.D., Chair, Financial Accounting Policy Committee, Association for Investment Management and Research
Public Comment Jerry W. Powell, General Counsel/Secretary, Compass Bancshares, Inc.
Public Comment Amy B.R. Lancellotta, Senior Counsel, Investment Company Institute
Public Comment Ivy Wafford Duke, Assistant Vice President and Associate General Counsel; William M. Tartikoff, Vice President and General Counsel, Calvert Group
Public Comment Shearman & Sterling
Public Comment Carl B. Wilkerson, Chief Counsel, Securities & Litigation, American Council of Life Insurers, Association for Advanced Life Underwriting and the National Association of Insurance and Financial Advisors
Public Comment Dr David Ladipo, Senior Associate, Institutional Design Ltd
Public Comment Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, Boston, MA
Public Comment Gerald S. Backman, Chairman of the Committee, Securities Regulation Committee of the Business Law Section of the New York State Bar Association
Public Comment Alvin C. Rodack, CCM, Associate Treasurer, The Ohio State University, Chairman-AFP Government Relations Committee; and James R. Haddad, CCM, Vice President, Corporate Finance, Cadence Design Systems, Inc., Chairman-AFP Financial Accounting and Investor Relations (FAIR) Task Force, Association for Financial Professionals
Public Comment Charles H. Morin, Chief Executive Officer, PR Newswire Association LLC
Public Comment Clay W. Hamlin, III, Chief Executive Officer, Corporate Office Properties Trust
Public Comment Cleary, Gottlieb, Steen & Hamilton
Public Comment David H. Sidwell, Chair, SEC Subcommittee of the Committee on Corporate Reporting, Financial Executives International
Public Comment Deloitte & Touche LLC
Public Comment Donald R. Reynolds, Wyrick Robbins Yates & Ponton LLP
Public Comment Foley Hoag LLP
Public Comment Gregory K. Silvers, Vice President & General Counsel, Entertainment Properties Trust, 30 West Pershing Road, Kansas City, Mo.
Public Comment Hans Weger, Chief Financial Officer, LaSalle Hotel Properties, Bethesda, Md.
Public Comment Hogan & Hartson L.L.P.
Public Comment James A. Bell, Vice President Finance and Corporate Controller, The Boeing Company
Public Comment James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation
Public Comment James M. Barkley, Esq., General Counsel, Simon Property Group, Inc., Indianapolis, IN
Public Comment Jay P. Hartig, Chair, AICPA SEC Regulations Committee, AICPA

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-22-02
Release Number
33-8106
34-46084
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