Date: July 20, 2016

Issue: Corporate Governance

To: Mr. Brent Fields, Secretary, U.S. Securities and Exchange Commission 

Filing Type: Regulatory

Description:  The CCMC believes that Regulation S-K should be modernized in a way that streamlines disclosure and emphasizes materiality, to ensure that investors are provided with meaningful, non-repetitive information and registrants are not burdened with overwhelming disclosure requirements. In the SEC’s effort to modify Regulation S-K, we caution against the use of rigid, one-size-fits-all disclosure methods, which we believe would perpetuate existing problems with lengthy disclosure that is of limited use to investors. 

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