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 Lawrence McIntyre, Vice President, Secretary and General Counsel, The Toro Company
Public Comment Nancy Thomas-Moore, Chair-EOA Board of Directors; Gretchen A. Winter, Vice-Chair-EOA Board of Directors, Ethics Officer Association
Public Comment Patrick K. Barron, First Vice President, Federal Reserve Bank of Atlanta
Public Comment Paul Doherty, Esq., J. Michael Earley, Dr. R. Barbara Gitenstein, Walter H. May, Jock Patton, David W.C. Putnam, Blaine E. Rieke, Roger B. Vincent, Richard A. Wedemeyer, Independent Trustees and Directors of The GCG Trust and the ING Funds
Public Comment Paul L. Walker, Ph.D., CPA, McIntire School of Commerce, University of Virginia
Public Comment Phil Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association
Public Comment R. Edwin Selover, Senior Vice President and General Counsel, Public Service Enterprise Group Incorporated
Public Comment Richard J. Ressler, Vice President and Corporate Counsel, Centex Corporation
Public Comment Richard M. Whiting, Executive Director and General Counsel, Financial Services Roundtable
Public Comment Robert D. Neary, Chairman of the Board and Independent Trustee, Armada Funds
Public Comment Ronald M. Olejniczak, Vice President and Controller; William J. Casazza, Vice President, Deputy General Counsel and Corporate Secretary, Aetna Inc.
Public Comment Todd M. Malan, Executive Director, Organization for International Investment
Public Comment Vanessa C.L. Chang, Chief Executive Officer, New Perspective Fund, Inc.
Public Comment Walter A. Koelbel, Jr., Trustee and Chair, Nominating Committee of the Board of Trustees, The Marsico Investment Fund
Public Comment William F. Ezzell, CPA, Chairman, Board of Directors, Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants
Public Comment William G. Bishop III, CIA, Institute of Internal Auditors
Public Comment William M. Tartikoff, Senior Vice President and General Counsel; Lancelot A. King, Assistant General Counsel, Calvert Group, Ltd.
Public Comment George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Gregory C. Hill, Locke Liddell & Sapp, LLP
Public Comment Harris N. Miller, President, Information Technology Association of America
Public Comment James W. DeLoach, Jr., Managing Director, Protiviti Inc.
Public Comment John M. Sayre, Sr
Public Comment Jon A. Graf, Corporate Controller, Southern Union Company
Public Comment Kenneth R. Masterson, Executive Vice President, General Counsel and Secretary, FedEx Corporation
Public Comment Lawrence R. Purtell, Executive Vice President and General Counsel, Alcoa Inc.
Public Comment Michael C. Hanzel, PPG Industries, Inc.
Public Comment Robert A. Anker, President, American Academy of Actuaries
Public Comment Robert G. Smith, PhD, Chair, Audit Committee, Guardian Mutual Funds
Public Comment Robert I. Adler, President, Corporate Communications Broadcast Network
Public Comment Robert N. Brady, President, Heritage Asset Management

Last Reviewed or Updated: Dec. 18, 2025

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