How to Submit Comments

The SEC invites comments on Proposed Rules, Concept Releases, Self-Regulatory Organization filings, Public Company Accounting Oversight Board Rulemaking, Rulemaking Petitions, and Other Releases. Less frequently, comments are invited for Final Rules, Interpretive Releases, and Policy Statements.

Submit comments by one of the following four methods. To help us process and review your comments more efficiently, please use only one method.

Important: All comments will be made available to the public. Comments sent via online form or e-mail, will be posted on our website. Comments sent via paper will be converted to PDF and then posted on our website. We do not edit personal identifying information from submissions; submit only information that you wish to make available publicly.

1. Online form

To locate rules open for comment, browse the various rules index pages:

• Proposed Rules
• Concept Releases
• Self-Regulatory Organization (SRO) filings
• Public Company Accounting Oversight Board Rulemaking
• Rulemaking Petitions
• Other Releases.

Rules open for comment have a direct link to an online form that can be used to submit comments. Note that you can now submit attachments with the form — including PDF files. The link is located beneath the Title, as shown in the following image (this is a graphic; the links do not work):

You can also enter search terms for a specific rule in the box at the bottom of the Regulatory Actions page.

OR

2. E-mail

• Send comments to rule-comments@sec.gov.
   
• The subject line of your message must include the File Number for the rule. This is the number that begins “S7-” or “SR-”.
   
• If you attach a document, indicate the format or software used (e.g., PDF, Word Perfect, MS Word, ASCII text, etc.) to create the attachment.
   
• Please note that we now accept comment letters in PDF format.
   
• DO NOT submit attachments as HTML, GIF, TIFF, PIF, ZIP, or EXE.

3. Regulations.gov

Members of the public may also submit comments through www.regulations.gov, an eRulemaking Initiative. At this site you can search, view and comment on proposed federal regulations open for comment. Once you have located the proposed rule, click on the "Submit a Comment on this Regulation" link and follow the instructions to complete the online form.

OR

4. Paper

Send 3 copies of your paper comment letter to:

Elizabeth M. Murphy, Secretary
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-0609

Each copy must list the “File Number” for the rule. This is the number that begins “S7-” or “SR-”.

For more on the SEC rulemaking process and types of rules, see Rulemaking, How It Works.

http://www.sec.gov/rules/submitcomments.htm