Letter of Comment to the SEC re Optional Semi-annual Reporting in Lieu of Quarterly Reports

Supporting the proposed amendments

I have submitted a letter of comment to the Securities and Exchange Commission regarding Proposed Amendments to Exchange Act Rules 13a-13 and 15d-13—Optional Semi-annual Reporting in Lieu of Quarterly Reports on Form 10-Q (File S7-2026-15):

Citation: Stephen Mark Bainbridge, Letter of Comment re Proposed Amendments to Exchange Act Rules 13a-13 and 15d-13—Optional Semi-annual Reporting in Lieu of Quarterly Reports on Form 10-Q (May 11, 2026). UCLA School of Law, Law-Econ Research Paper No. 26-04. Available at SSRN: https://ssrn.com/abstract=6750300 or http://dx.doi.org/10.2139/ssrn.6750300