Comments on Proposed Rule: Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002

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Date Received
Date Letter Type Commenter Name
Public Comment Dixie Johnson, Chair, Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association
Public Comment Ralf Bernhart, Chief Financial Officer, Head N.V.
Public Comment Steven S. Heinrichs, Vice President, General Counsel and Secretary, Neenah Paper, Inc.
Public Comment John G. Connors, Senior Vice President, Chief Financial Officer, Microsoft Corporation; Clayton C. Daley Jr., Chief Financial Officer, Proctor and Gamble Co.; Richard J. Miller, Executive Vice President, Chief Financial Officer, Cardinal Health; Richard A. Galanti, Executive Vice President, Chief Financial Officer, Costco Wholesale Corporation; Michael J. Irwin, Executive Vice President, Chief Financial Officer, WD-40 Company
Public Comment Raymond Protti, President and Chief Executive Officer, Canadian Bankers' Association
Public Comment Jonathan Ewert, VP Marketing, PRESCIENT LLC
Public Comment Tim J. Leech, FCACIA, CCSA, CFE, Managing Director & CEO, CARDdecisions Inc.
Public Comment D. Scott Huggins, CIA, CFSA, CFE, Senior Vice President & Chief Auditor, Fulton Financial Corporation
Public Comment Frank H. Brod, Chair, Committee on Corporate Reporting, Financial Executives International
Public Comment Robert J. Stuckey, Managing Partner, BizControl Solutions
Public Comment Francis W. Holman, Jr., Vice President and Secretary, Manufacturers Alliance/MAPI Inc.
Public Comment Shearman & Sterling
Public Comment Shearman & Sterling
Public Comment Mike Liles, Jr., Karr Tuttle Campbell
Public Comment Michael J. Gasser, Chairman of the Board and Chief Executive Officer, Greif Bros. Corporation
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.
Public Comment Hiroshi Endo, Director, Economic Policy Bureau, Nippon Keidanren (Japan Business Federation)
Public Comment PricewaterhouseCoopers LLP
Public Comment Edward S. Knight, Executive Vice President and General Counsel, Nasdaq Stock Market, Inc.
Public Comment Douglas H. Philipsen, Chairman and CEO, Independent Bank Corp.
Public Comment James J. Angel, Ph.D., CFA, Associate Professor of Finance, McDonough School of Business, Georgetown University
Public Comment Andrew F. Johnson, President, Hastings Manufacturing Company
Public Comment Donna J. Fisher, Director Tax and Accounting, American Bankers Association
Public Comment John C. Malone, JD, CPA, Managing Partner, Malone & Bailey, PLLC
Public Comment Brad Smith
Public Comment Kelly Shaughnessy
Public Comment Ian Mullen
Public Comment Stanley Keller
Public Comment Joe Berns
Public Comment Stuart C. Gilman, Ph.D., Ethics Resource Center; Edward L. Pittman, Esq., Thelen Reid & Priest, LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-40-02
Release Number
33-8138
34-46701
IC-25775
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