Comments on Proposed Rule: Conditions for Use of Non-GAAP Financial Measures

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Richard G. Colwell
Public Comment Jane Adams, Chair, Financial Accounting Policy Committee; Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, AIMR; Association for Investment Management and Research
Public Comment Stanley Keller, Chair-Committee on Federal Regulation of Securities; Thomas L. Riesenberg, Chair-Committee on Law and Accounting, American Bar Association
Public Comment Gerald S. Backman, Chairman of the Committee on Securities Regulation, Business Law section, New York State Bar Association
Public Comment Paul F. Blackburn, Corporate Controller, GlaxoSmithKline plc
Public Comment Phillip Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association
Public Comment Donna Fisher, American Bankers Association
Public Comment Reggie D. Adamson, Chief Accounting Officer, Jefferson-Pilot Corporation
Public Comment James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation
Public Comment Samuel H. Pilch, Controller, Acting Vice President and Chief Financial Officer, The Allstate Corporation
Public Comment Melanie M. Lundquist, Senior Vice President and Corporate Controller, Rouse Company
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 George Yungmann, Vice President, Financial Standards; Robert Cohen, National Policy Counsel, National Association of Real Estate Investment Trusts
Public Comment Mark A. Stegemoeller, Latham & Watkins
Public Comment Alexander Schaub, Director-General, European Commission, Brussells
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 Charles F. Lowrey, CEO; Robert M. Falzon, Managing Director; Marc R. Halle, Principal, Prudential Real Estate Investors
Public Comment Charles H. Morin, Chief Executive Officer, PR Newswire Association LLC
Public Comment Charles M. Nathan, Chair of 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 David C. Martin, Senior Manager, Group Finance, Prudential plc, United Kingdom
Public Comment Davis Polk & Wardwell
Public Comment Deloitte & Touche LLP
Public Comment Dev Ghose, Senior Vice President-Finance and Treasurer, Health Care Property Investors, Inc.
Public Comment Donald G. DeBuck, Vice President and Controller, Computer Sciences Corporation
Public Comment Douglas Crocker II, Equity Residential
Public Comment Douglas T. Linde, Chief Financial Officer, Boston Properties
Public Comment Edward L. Rand, Jr., Group Controller, PartnerRe Ltd.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-43-02
Release Number
33-8145
34-46768
How to submit comments