[Federal Register Volume 86, Number 153 (Thursday, August 12, 2021)]
[Notices]
[Page 44454]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-17160]


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SECURITIES AND EXCHANGE COMMISSION

[SEC File No. 270-518, OMB Control No. 3235-0576]


Proposed Collection; Comment Request

Upon Written Request Copies Available From: Securities and Exchange 
Commission, Office of FOIA Services, 100 F Street NE, Washington, DC 
20549-2736

Extension:
    Regulation G

    Notice is hereby given that, pursuant to the Paperwork Reduction 
Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange 
Commission (``Commission'') is soliciting comments on the collection of 
information summarized below. The Commission plans to submit this 
existing collection of information to the Office of Management and 
Budget for extension and approval.
    Regulation G (17 CFR 244.100--244.102) under the Securities 
Exchange Act of 1934 (the ``Exchange Act'') (15 U.S.C. 78a et seq.) 
requires publicly reporting companies that disclose or releases 
financial information in a manner that is calculated or presented other 
than in accordance with generally accepted accounting principles 
(``GAAP'') to provide a reconciliation of the non-GAAP financial 
information to the most directly comparable GAAP financial measure. 
Regulation G implemented the requirements of Section 401 of the 
Sarbanes-Oxley Act of 2002 (15 U.S.C. 7261). We estimate that 
approximately 14,000 public companies must comply with Regulation G 
approximately six times a year for a total of 84,000 responses 
annually. We estimated that it takes approximately 0.5 hours per 
response (84,000 x 0.5 hours) for a total reporting burden of 42,000 
hours annually.
    Written comments are invited on: (a) Whether this proposed 
collection of information is necessary for the proper performance of 
the functions of the agency, including whether the information will 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden imposed by the collection of information; (c) ways to 
enhance the quality, utility, and clarity of the information collected; 
and (d) ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology. Consideration will 
be given to comments and suggestions submitted in writing within 60 
days of this publication.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a 
currently valid control number.
    Please direct your written comment to David Bottom, Director/Chief 
Information Officer, Securities and Exchange Commission, c/o Cynthia 
Roscoe, 100 F Street NE, Washington, DC 20549 or send an email to: 
[email protected].

    Dated: August 6, 2021.
J. Matthew DeLesDernier,
Assistant Secretary.
[FR Doc. 2021-17160 Filed 8-11-21; 8:45 am]
BILLING CODE 8011-01-P