Comments on Proposed Rule: Temporary Postponement of the Final Phase-In Period for Acceleration of Periodic Report Filing Dates

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Date Received
Date Letter Type Commenter Name
Public Comment Fred T. Hadeed, CFO, United Therapeutics Corporation, Silver Spring, Maryland
Public Comment Carl L. Gorday, Assistant Secretary, Law Department, AmSouth Bancorporation
Public Comment Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers
Public Comment Katherine A. O'Brien, First Vice President and Director of Financial Reporting, Astoria Financial Corporation
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Public Comment Michael J. Holliday, Chair, Committee on Securities Regulation, Business Law Section, New York State Bar Association
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms, American Institute of Certified Public Accountants
Public Comment Steven G. Walker, Senior Vice President and Chief Accounting Officer, and Charles D. Evers, Jr., Vice President, Corporate Accounting, Protective Life Corporation, Birmingham, Alabama
Public Comment Ernst & Young LLP
Public Comment Kenneth A. Vecchione, Chief Financial Officer, MBNA Corporation
Public Comment Leslie A. Segal, Founder and Principal, Addison
Public Comment Ralph S. Cunningham, Chairman, Audit and Conflicts Committee, Enterprise Products GP, LLC
Public Comment Sherri R. Billings, Executive Vice President and CFO, First Federal Bancshares of Arkansas, Harrison, Arkansas
Public Comment Stephanie K. Kushner, Vice President and Chief Financial Officer, Federal Signal Corporation
Public Comment Steve Odland, Chairman, President and CEO, AutoZone, Inc., Chairman, Corporate Governance Task Force Business Roundtable
Public Comment BDO Seidman, LLP
Public Comment Deloitte & Touche LLP
Public Comment Dixie L. Johnson, Committee Chair, Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association
Public Comment Elizabeth D. Brumley, CPA, Controller, MAXXAM, Inc., Houston, Texas
Public Comment PricewaterhouseCoopers, LLP
Public Comment Henry B. Schram, Senior Vice President and Chief Accounting Officer, The Chubb Corporation
Public Comment Michael S. Ciskowski, Executive Vice President and Chief Financial Officer, Valero Energy Corporation
Public Comment Daisy Lee, Vineyard National Bancorp, Rancho Cucamonga, California
Public Comment Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer, Eli Lilly and Company
Public Comment Francis J. O'Brien, Chief Financial Officer, ICU Medical, Inc.
Public Comment Gary Bilello, CPA, Alachua, Florida
Public Comment Broc Romanek, Robert M. Stanton, and J. David Woodruff, Securities Law Committee, American Society of Corporate Secretaries, Inc.
Public Comment KPMG LLP
Public Comment Robert B. Fowles, CPA, CFO, Spectrum Organic Products, Inc., Petaluma, California
Public Comment Christopher C. Chaffin, Senior Legal Counsel, BMC Software, Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-32-04
Release Number
33-8477
34-50254
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