The SEC invites comments on Proposed Rules, Concept Releases, Self-Regulatory Organization filings, Public Company Accounting Oversight Board Rulemaking, Rulemaking Petitions, and Other Releases. Less frequently, comments are invited for Final Rules, Interpretive Releases, and Policy Statements.

Submit comments by one of the following four methods. To help us process and review your comments more efficiently, please use only one method.

Important: All comments will be made available to the public. Comments sent via online form or e-mail, will be posted on our website. Comments sent via paper will be converted to PDF and then posted on our website. We do not edit personal identifying information from submissions; submit only information that you wish to make available publicly.

1. Online form

To locate rules open for comment, browse the various rules index pages:

• Proposed Rules
• Concept Releases
• Self-Regulatory Organization (SRO) filings
• Public Company Accounting Oversight Board Rulemaking
• Rulemaking Petitions
• Other Releases.

The online form is accessed by a "Submit comments" link. Attachments can be included.

OR

2. E-mail

• Send comments to rule-comments@sec.gov.
   
• The subject line of your message must include the File Number for the rule. This is the number that begins “S7-” or “SR-”.
   
• If you attach a document, indicate the format or software used (e.g., PDF, Word Perfect, MS Word, ASCII text, etc.) to create the attachment.
   
• Please note that we now accept comment letters in PDF format.
   
• DO NOT submit attachments as HTML, GIF, TIFF, PIF, ZIP, or EXE.

OR

3. Regulations.gov

Members of the public may also submit comments through www.regulations.gov, an integrated federal resource for researching and commenting on rulemaking. At this site you can search, view and comment on proposed federal regulations open for comment. Once you have located the document you want to comment on, click on the "Comment Now" button, and follow the instructions to complete the online form.

OR

4. Paper

Send 3 copies of your paper comment letter to:

Brent Fields, Secretary
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-0609

Each copy must list the “File Number” for the rule. This is the number that begins “S7-” or “SR-”.

For more on the SEC rulemaking process and types of rules, see Rulemaking, How It Works.