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 Arthur M. Siskind, Senior Executive Vice President and Group General Counsel, The News Corporation Limited
Public Comment Deborah A. Lamb, Chair, U.S. Advocacy Committee; Linda L. Rittenhouse Staff, AIMR Advocacy, Association for Investment Management and Research
Public Comment Lawrence J. Goldstein
Public Comment Mark A. Schroeder, President & CEO, German American Bancorp
Public Comment C. R. Cloutier, Chairman-Elect, Independent Community Bankers of America
Public Comment David Baris, Executive Director, American Association of Bank Directors
Public Comment Richard G. Gilmore, Chairman, Audit Committees; Arnold L. Lehman, Lead Director/Trustee, Boards of Directors/Trustees, The Legg Mason Funds
Public Comment Mark Wojciechowksi, Chair-Committee on Corporation Law; Arnold Levine, Committee's subcommittee on corporate governance; Peter Vogelsang, Ad-hoc working group on internal controls; Michael Zuckert, Ad-hoc working group on internal controls, Association of the Bar of the City of New York
Public Comment Marvin L. Mann, Chairman of the Independent Trustees, The Fidelity Funds
Public Comment Stanley Keller, Chair - Committee on Federal Regulation of Securities, Thomas Riesenberg, Chair - Committee on Law and Accounting, Section of Business Law, American Bar Association
Public Comment John Hayes
Public Comment Broc Romanek, Chair - Corporate & Securities Law Committee, American Corporate Counsel Association
Public Comment James A. Miele
Public Comment John A. Hill, Chairman of the Trustees, The Putnam Funds
Public Comment Stanley Keller
Public Comment Bill Carter
Public Comment Dechert
Public Comment Gary Mandell
Public Comment Tan Boen Eng, President, Institute of Certified Public Accountants of Singapore
Public Comment Carl Krasik, Associate General Counsel and Secretary, Mellon Financial Corporation
Public Comment Dov Seidman, Chairman and Chief Executive Officer, Legal Knowledge Company
Public Comment James P. Melican, Executive Vice President and General Counsel, International Paper Company
Public Comment Jeffery Neubert, President and Chief Executive Officer, New York Clearing House Association L.L.C.
Public Comment Judith G. Boynton, Director of Finance and Chief Financial Officer, Royal Dutch/Shell Group of Companies, London
Public Comment Kathleen Gibson and Lydia Beebe, American Society of Corporate Secretaries
Public Comment Mark G. Heesen, President, National Venture Capital Association
Public Comment Albrecht Schfer, General Counsel; Ulrike Wnnenberg, Corporate Counsel, Siemens Aktiengesellschaft
Public Comment Alvin C. Rodack, CCM, Associate Treasurer, The Ohio State University, Chairman, AFP Government Relations Committee; 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 Ashok N. Bakhru, Chairman of the Board of Trustees, of Goldman Sachs Trust
Public Comment Brian L. Henry, Senior Counsel and Assistant Secretary, Eastman Chemical Company

Last Reviewed or Updated: Dec. 18, 2025

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