Comments on Proposed Rule: Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments

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Date Received
Date Letter Type Commenter Name
Public Comment Jane Adams, Chair, Financial Accounting Policy Committee; Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, Association for Investment Management and Research
Public Comment Stanley Keller, Chair-Committee on Federal Regulation of Securities, Business Law Section, American Bar Association
Public Comment Frank H. Brod, Chair, Committee on Corporate Reporting, and David H. Sidwell, Chair, SEC Subcommittee, Committee on Corporate Reporting, Financial Executives International
Public Comment Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Audra Acquavella; Robert Evans; Ronit V. Fischer; Helen Mangano; Lance Myers; Marc Powers, Committee on Securities and Exchanges, New York County Lawyers' Association
Public Comment Karen Doggett and Broc Romanek, Co-Chair, Subcommittee on Off-Balance Sheet Arrangements, American Society of Corporate Secretaries
Public Comment Gerald S. Backman, Chairman, Committee on Securities Regulation, Business Law Section, New York State Bar Association
Meeting with SEC Officials Memorandum from Andrew Thorpe re: December 12, 2002 meeting with Securities Industry Association
Public Comment Reese K. Feuerman, Vice President and Controller, Constellation Energy Group, Inc., Baltimore, Md.
Public Comment Karen L. Barr, General Counsel, Investment Counsel Association of America
Public Comment Alexander Schaub, Director-General, European Commission
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 Amy B.R. Lancellotta, Senior Counsel, Investment Company Institute
Public Comment Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company
Public Comment Barbara C. Canup, External Reporting Controller, Intel Corporation
Public Comment BDO Seidman, LLP
Public Comment Charles M. Nathan, Jr., Chair, Committee on Securities Regulation; Steven J. Slutzky, Ad Hoc Subcommittee, Committee on Securities Regulation, Association of the Bar of the City of New York
Public Comment Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers
Public Comment Cleary, Gottlieb, Steen & Hamilton
Public Comment Deloitte & Touche LLP
Public Comment Donald G. DeBuck, Vice President and Controller, Computer Sciences Corporation
Public Comment Edison Electric Institute
Public Comment Ernst & Young LLP
Public Comment George Yungmann, Vice President, Financial Standards , National Association of Real Estate Investment Trusts
Public Comment J. Robert Horst, Vice President and General Counsel, Eaton Corporation
Public Comment James A. Bell, Senior Vice President of Finance and Corporate Controller, The Boeing Company
Public Comment Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc.
Public Comment Jim Markey, Vice President and Chief Counsel--Securities and International, Kellogg Company
Public Comment KPMG LLP
Public Comment Leldon E. Echols, Executive Vice President and Chief Financial Officer, Centex Corporation
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-42-02
Release Number
33-8144
34-46767
IS-1264
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