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Comment Letters

SEC Proposals

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Notice of Filing of Proposed Rules on Planning and Supervision of Audits Involving Other Auditors and Dividing Responsibility for the Audit With Another Accounting Firm (34-95159)Special Purpose Acquisition Companies, Shell Companies, and Projections (33-11048)The Enhancement and Standardization of Climate-Related Disclosures for Investors (33-11042 and 34-94478)Request for Public Input on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (33-11038)Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews (IA-5955)Money Market Fund Reforms (IC-34441)Request for Public Input on Climate Change DisclosuresGood Faith Determinations of Fair Value (IC-33845)Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information (33-10750 and 34-88093)Update of Statistical Disclosures for Bank and Savings and Loan Registrants (33-10688)Amendments to the Accelerated Filer and Large Accelerated Filer DefinitionsAmendments to Financial Disclosures About Acquired and Disposed Businesses (33-10635)Request for Comment on Earnings Releases and Quarterly ReportsFinancial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s SecuritiesRequest for Public Comment on FAST Act Modernization and Simplification of Regulation S-KRequest for Comment on Possible Changes to Industry Guide 3 (Statistical Disclosure by Bank Holding Companies)Disclosure Update and SimplificationRequest for Public Comment on Concept Release, Business and Financial Disclosure Required by Regulation S-KRequest for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the RegistrantRequest for Public Comment on Concept Release on Possible Revisions to Audit Committee DisclosuresInvestment Company Reporting ModernizationAmendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities ActCredit Risk RetentionMoney Market Fund Reform; Amendments to Form PFProposed Rules for Nationally Recognized Statistical Rating OrganizationsWork Plan for the Consideration of Incorporating International Financial Reporting Standards Into the Financial Reporting System for U.S. Issuers — Exploring a Possible Method of IncorporationConflict MineralsProposed Rules for Registration of Municipal Advisors Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934Issuer Review of Assets in Offerings of Asset-Backed SecuritiesShort-Term Borrowings DisclosureRoadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. IssuersModernization of the Oil and Gas Reporting RequirementsInteractive Data to Improve Financial ReportingConcept Release on Possible Revisions to the Disclosure Requirements Relating to Oil and Gas ReservesAllowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting StandardsRevisions to the Eligibility Requirements for Primary Securities Offerings on Forms S-3 and F-3; Exemption of Compensatory Employee Stock Options From Registration Under Section 12(g) of the Securities Exchange Act of 1934Definition of a Significant DeficiencyManagement's Report on Internal Control Over Financial ReportingProposed Rule on XBRL Voluntary Financial Reporting Program on the EDGAR System and Concept Release on Enhancing Commission Filings Through the Use of Tagged Data