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

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Date Received
Date Letter Type Commenter Name
Public Comment Ernst & Young LLP
Public Comment Esther R. Blum, Senior Vice President, Controller and Chief Accounting Officer, Taubman Centers, Inc.
Public Comment Hans S. Weger, Chief Financial Officer, LaSalle Hotel Properties
Public Comment Howard B. Nelson, Jr., Chief Financial Officer, Colonial Properties Trust
Public Comment Humphrey Nash
Public Comment Jack Guynn, President and Chief Executive Officer, Federal Reserve Bank of Atlanta
Public Comment James F. Renz, Senior Accountant, Accounting Committee, American Council of Life Insurers
Public Comment Jeffrey D. DeBoer, President & Chief Operating Officer, Real Estate Roundtable
Public Comment Jeffrey Herbert, President and Chief Executive Officer, The New York Clearing House Association L.L.C
Public Comment Jerry E. Crenshaw, Jr., Executive Vice President and Chief Financial Officer, Crescent Real Estate Equities Company
Public Comment Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc.
Public Comment John F. Robertson, Principal/Portfolio Manager, RREEF America, L.L.C.
Public Comment Jonathan Baird and John E. Lowe, Altheimer & Gray; Keith J. Nelsen and Richard Russell, Danka Business Systems PLC
Public Comment K. L. Thome, Senior Vice President, Financial Operations, General Mills, Inc.
Public Comment Kevin B. Habicht, Executive Vice President & Chief Financial Officer, Commercial Net Lease Realty, Inc.
Public Comment KPMG LLP
Public Comment Leslie Wolfgang, Director of External Reporting and Corporate Secretary, Mid-America Apartment Communities, Inc.
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Public Comment Lou Fatica, Vice President, Chief Financial Officer, Associated Estates Realty Corporation
Public Comment Matthew J. Maletta, Corporate Counsel and Assistant Secretary, Allergan, Inc.
Public Comment PricewaterhouseCoopers LLP
Public Comment Robert F. Dow, B. Joseph Alley, Jr., T. Clark Fitzgerald III, Stephen D. Fox, Arnall Golden Gregory LLP
Public Comment Ron E. Samford, Jr., Executive Vice-President and Controller, Hibernia Corporation
Public Comment Sheldon L. Ray, Jr.
Public Comment Stephen C. Richter, Sr. Vice President & Chief Financial Officer, Weingarten Realty Investors
Public Comment Stephen M Briggs, Senior Vice President - Chief Accounting Officer, Equity Office Properties Trust
Public Comment Sullivan & Cromwell
Public Comment Todd Andrews, Controller, Public Storage, Inc.
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 Yaacov M. Gross, Willkie Farr & Gallagher

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-43-02
Release Number
33-8145
34-46768
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