The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Sat, 15 Aug 2026 11:30:57 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.10 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting https://corpgov.law.harvard.edu/2026/07/18/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5/?utm_source=rss&utm_medium=rss&utm_campaign=comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5 https://corpgov.law.harvard.edu/2026/07/18/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5/#respond Sat, 18 Jul 2026 11:30:01 +0000 https://corpgov.law.harvard.edu/?p=182647?d=20260720151719EDT Posted by Donald A. Zakrowski, Eli Lilly and Co., on Saturday, July 18, 2026
Editor's Note:

Donald A. Zakrowski is Senior Vice President, Finance, and Chief Accounting Officer at Eli Lilly & Co. This post is based on his SEC comment letter.

Eli Lilly and Company (“Lilly”) appreciates the opportunity to submit comments in response to the Securities and Exchange Commission’s (the “Commission”) proposed rule on Semiannual Reporting, released on May 5, 2026. Lilly is engaged in the discovery, development, manufacturing, marketing, and sales of pharmaceutical products worldwide. Founded in 1876 and listed on the New York Stock Exchange for over 70 years, Lilly has a long history of commitment to transparent and timely disclosure to its shareholders and the investing public. We commend the Commission for its thoughtful initiative to modernize the financial reporting landscape for Exchange Act reporting companies.

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