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 Timothy R. Geisler, Chairman of the Board and Chairman of the Audit Committee, HMN Financial, Inc.
Public Comment William T. Archey, President and CEO, AeA
Public Comment Alexander Schaub, Director-General, European Commission, Brussels
Public Comment Henry E. Riggs, President, Keck Graduate Institute
Public Comment Jason M. Mahler, Vice President and General Counsel, Computer & Communications Industry Association
Public Comment Jerry C. Jones, Business Development / Legal Leader, Acxiom Corporation
Public Comment Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc.
Public Comment Jim Markey
Public Comment Mark Nebergall, President, Software Finance and Tax Executives Council
Public Comment Stephen A. Yoder, Executive Vice President, General Counsel and Secretary, AmSouth Bancorporation
Public Comment Dr. Werner Brandt, Chief Financial Officer; Michael Junge, General Counsel, SAP Aktiengesellschaft, Germany
Public Comment Joseph J. Pietroski, Jr., President, Maine Bankers Association
Public Comment Kevin M. Bronner, Ph.D
Public Comment Leslie L. Ogg, President, Board Services Corporation
Public Comment Charles B. Cook, President & CEO, MSB Financial, Inc.
Public Comment Bob Shealor, HR Sense
Public Comment Jim Kaput, Senior Vice President and General Counsel, The ServiceMaster Company
Public Comment Leonard J. McGill, VP and Deputy General Counsel, Fleetwood Enterprises, Inc
Public Comment Michael Herndon, Director, Public and Government Affairs, Certified Financial Planner Board of Standards Inc.
Public Comment Robert S. Schwartz, Esq., Lindabury, McCormick & Estabrook
Public Comment C. R. Cloutier, Chairman-Elect, Independent Community Bankers of America
Public Comment Marcus C. Rowland, Executive Vice President and Chief Financial Officer, Chesapeake Energy Corporation
Public Comment Fritz Heimann, Chairman, Nancy Zucker Boswell, Managing Director, Transparency International-USA
Public Comment Kristine M. Nishiyama, Capital Research and Management Company
Public Comment Richard E. Hughs, Ph. D., Professor Emeritus and Former Dean, School of Business Management Science and Information Systems, University at Albany, State University of New York
Public Comment Dexter Peacock
Public Comment Michael D. Allison, Chairman & CEO, International Business Research (U.S.A.), Inc.
Public Comment Jeffrey H. Smulyan, Chief Executive Officer, President & Chairman of the Board, Emmis Communications Corporation
Public Comment David Skinner
Public Comment Ronald Zilkowski

Last Reviewed or Updated: Dec. 18, 2025

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