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Comment Letter - SEC’s proposal to eliminate certain Regulation S-K requirements and enhance MD&A disclosures

Overview

In our comment letter, we express our support for eliminating the requirement for companies to provide five-year selected financial data and contractual obligations tables in their filings. We also provide feedback on how to make some of the proposed Management’s Discussion & Analysis (MD&A) requirements, including those related to capital resource and critical accounting estimate disclosures, more effective. We also recommend retaining and enhancing the requirement for companies to provide quarterly financial data.

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