Date: July 23, 2014

Issue: Accounting

To: IASB

Filing Type: Regulatory

Description: The U.S. Chamber of Commerce (“Chamber”) is the world’s largest business federation representing the interests of over three million companies of every size, sector, and region.  The Chamber created the Center for Capital Markets Competitiveness (“CCMC”) to promote a modern and effective regulatory structure for the capital markets to fully function in a 21st century economy.  The CCMC welcomes the opportunity to provide input and comment on the proposed Money Market Fund Reform; Amendments to Form PF (“Proposed Money Market Fund Rule”).  We appreciate that throughout this process the SEC has sought to both strengthen and preserve this vital product, and we share that goal.

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