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 Charles M. Nathan, Jr., Chair-Committee on Securities Regulation, Nicolas Grabar, Association of the Bar of the City of New York
Public Comment Christine A. Edwards, Executive Vice President, Chief Legal Officer & Secretary, Bank One Corporation
Public Comment Clive Edrupt, CBI Company Affairs, Confederation of British Industry, United Kingdom
Public Comment Craig L. Evans, Shook, Hardy & Bacon, L.L.P.
Public Comment Darla C. Stuckey, Corporate Secretary, New York Stock Exchange, Inc.
Public Comment Davis Polk & Wardwell
Public Comment Deloitte & Touche LLP
Public Comment Donna Fisher, American Bankers Association
Public Comment Dykema Gossett PLLC
Public Comment Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Ronit V. Fischer; Richard Stelnik; Jason D. May; David U. Gourevitch; Audra A. Acquavella, Committee on Securities and Exchanges of the New York County Lawyers' Association
Public Comment Ernst & Young LLP
Public Comment Fried, Frank, Harris, Shriver & Jacobson, London, United Kingdom
Public Comment Hal A. Garyn, First Vice President - Director of Audit, Compliance & Security, Commercial Federal Bank, Commercial Federal Corporation
Public Comment Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman-SEC Subcommittee, The Business Roundtable
Public Comment Herbert M. Sandler, Chairman and Chief Executive Officer, Michael Roster, Executive Vice President and General Counsel, Golden West Financial Corporation
Public Comment K. Howson, Accountant
Public Comment Leon J. Level, Chief Financial Officer, Computer Sciences Corporation
Public Comment Lisa Snow, Teachers Insurance and Annuity Association-College Retirement Equities Fund
Public Comment Naohiko Matsuo, Director for International Financial Markets, International Affairs Division, Financial Services Agency, Japan
Public Comment Robert G. Zack, Senior Vice President and General Counsel, OppenheimerFunds, Inc.
Public Comment Robert Hodgkinson, Director-Technical, The Institute of Chartered Accountants in England & Wales
Public Comment Roman L. Weil, V. Duane Rath Professor of Accounting, Graduate School of Business, University of Chicago
Public Comment Simon M. Lorne, Munger, Tolles & Olson LLP
Public Comment Stan Hung, Director and Chief Finance Officer, United Microelectronics Corporation; Jong Lin, Vice President, Siliconware Precision Industries Co., Ltd.; Weishun Cheng, Chief Financial Officer, AU Optronics Corp.
Public Comment Stephen A. Keen, General Counsel, Federated Investors, Inc.
Public Comment Sullivan & Cromwell
Public Comment W. Wayne Withers, Senior Vice President, Secretary and General Counsel, Emerson Electric Co.
Public Comment Wiliam R. Minucci, Vice-President, Law, Sun Life Financial Services of Canada Inc.
Public Comment William N. Shepherd, Richman Greer Weil Brumbaugh Mirabito & Christensen, P.A.
Public Comment Yoshihiko Miyauchi, Chairman and Chief Executive Officer, ORIX Corporation

Last Reviewed or Updated: Dec. 18, 2025

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