Date: July 29, 2014

Issue: Corporate Disclosure

To: SEC

Filing Type: Regulatory

Description: The U.S. Chamber of Commerce (“Chamber”) is the world’s largest business federation, representing more than 3 million businesses and organizations 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 capital markets to fully function in a 21st century economy. The CCMC applauds the Commission for making corporate disclosure effectiveness a priority, and we appreciate the opportunity to comment on this worthy initiative. Accordingly, we would like to include for the comment file CCMC’s recently released report entitled: Corporate Disclosure Effectiveness: Ensuring a Balanced System that Informs and Protects Investors and Facilitates Capital Formation.

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