Rules › S7-2026-18

Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

Proposed rule from the Securities and Exchange Commission (docket S7-2026-18). 108 comment letters from companies and organizations are listed below.

Agency: Securities and Exchange Commission
Docket: S7-2026-18
Published: 2026-05-21
Comments due: 2026-07-20
Status: Comment period closed July 20, 2026 · no final rule found yet
Letters listed here: 108

Federal Register notice ↗

Who commented, by industry

Law, Accounting & Consulting 24 Investment & Securities 22 Other 18 Education 18 Advocacy & Nonprofits 8 Technology, Media & Telecom 6 Manufacturing & Chemicals 3 Labor Unions 2 Business Groups & Chambers 2 Government & Tribes 2 Pharma & Medical Devices 1 Banking & Lending 1 Insurance 1

Who commented

RSM US LLP Company Law, Accounting & Consulting

filed 2026-10-07

Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

Who commented, by industry

Who commented

RSM US LLP Company Law, Accounting & Consulting

a16z Growth & Venture Company Other

UAW Retiree Medical Benefits Trust Labor union Labor Unions

Davis Polk & Wardwell LLP Company Law, Accounting & Consulting

Aerospace Industries Association Trade or professional group Manufacturing & Chemicals

American Bar Association Trade or professional group Law, Accounting & Consulting

Baker Tilly US LLP Company Law, Accounting & Consulting

Morningstar Company Investment & Securities

Securities Industry and Financial Markets Association (SIFMA) Trade or professional group Investment & Securities

Apollo Global Management, Inc. Company Other

New York Stock Exchange Company Investment & Securities

Nasdaq Company Investment & Securities

Allen Overy Shearman Sterling US LLP Company Law, Accounting & Consulting

Just Futures PBC Company Investment & Securities

Office of Advocacy Nonprofit or advocacy group Advocacy & Nonprofits

Broadwind, Inc. Company Other

University of Miami School of Law University or school Education

University of Connecticut University or school Education

Oklahoma State University University or school Education

CohnReznick LLP Company Law, Accounting & Consulting

SharePower Responsible Investing Company Investment & Securities

PricewaterhouseCoopers LLP Company Law, Accounting & Consulting

Investment Company Institute Trade or professional group Investment & Securities

Society for Corporate Governance Trade or professional group Business Groups & Chambers

National Association of Manufacturers (NAM) Trade or professional group Manufacturing & Chemicals

Americans for Financial Reform Education Fund (AFREF) Nonprofit or advocacy group Advocacy & Nonprofits

Candide Group Company Other

Audit Committee Council Trade or professional group Law, Accounting & Consulting

McGuireWoods LLP and Brownstein Hyatt Farber Schreck, LLP Company Law, Accounting & Consulting

National Investor Relations Institute Trade or professional group Investment & Securities

Indiana University University or school Education

Kentucky Department of Financial Institutions Government or tribe Government & Tribes

California Public Employees & Retirement System (CalPERS) Company Other

Miller/Howard Investments,Inc. Company Investment & Securities

Linklaters Company Law, Accounting & Consulting

Massachusetts Biotechnology Council (MassBio) Trade or professional group Pharma & Medical Devices

Ohio Public Employees Retirement System Company Other

American Bankers Association Trade or professional group Banking & Lending

Securities Industry and Financial Markets Association (SIFMA) Trade or professional group Investment & Securities

New Jersey Institute of Technology University or school Technology, Media & Telecom

Research Data Group, Inc. Company Technology, Media & Telecom

Committee on Capital Markets Regulation Committee on Capital Markets Regulation Company Investment & Securities

American Securities Association Trade or professional group Investment & Securities

Preformed Line Products Company (PLPC) Company Advocacy & Nonprofits

Georgetown University University or school Education

NEI Investments Company Investment & Securities

Grant Thornton LLP Company Law, Accounting & Consulting

EXIT Alliance Nonprofit or advocacy group Advocacy & Nonprofits

The Committee of Annuity Insurers Trade or professional group Insurance

Ernst & Young LLP Company Law, Accounting & Consulting

The Value Alliance and Corporate Governance Alliance Coalition or joint letter Advocacy & Nonprofits

Vancity Investment Management Company Investment & Securities

Morgan State University University or school Education

Center for Audit Quality (CAQ) Nonprofit or advocacy group Law, Accounting & Consulting

University of Connecticut University or school Education

Crowe LLP Company Law, Accounting & Consulting

Capital Strategies Company Investment & Securities

XBRL US Trade or professional group Technology, Media & Telecom

XBRL US Trade or professional group Technology, Media & Telecom

Principles for Responsible Investment Company Investment & Securities

Better Markets, Inc. Company Advocacy & Nonprofits

Colorado Public Employees' Retirement Association Trade or professional group Other

University of Wisconsin-Madison University or school Education

Capital Research and Management Company Company Investment & Securities

University Pension Plan Ontario University or school Education

Labor Unions Labor union Labor Unions

University of Connecticut University or school Education

ValueEdge Advisors Company Other

California State Teachers' Retirement System Company Education

Auditing Standards Committee of the Auditing Section of the American Accounting Association Trade or professional group Law, Accounting & Consulting

SOC Investment Group Company Investment & Securities

Baillie Gifford & Co. Company Other

RSM US LLP Company Law, Accounting & Consulting

Northern Trust Asset Management Nonprofit or advocacy group Investment & Securities

United Church Funds Nonprofit or advocacy group Investment & Securities

New York State Common Retirement Fund Nonprofit or advocacy group Other

Deloitte & Touche LLP Company Law, Accounting & Consulting