[Federal Register Volume 89, Number 182 (Thursday, September 19, 2024)]
[Notices]
[Page 76897]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-21426]


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SECURITIES AND EXCHANGE COMMISSION

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


Proposed Collection; Comment Request; Extension: Regulation G

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

    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 responses x 0.5 hours per 
response) 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 by November 18, 2024.
    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 Austin Gerig, Director/Chief 
Data Officer, Securities and Exchange Commission, c/o Oluwaseun Ajayi, 
100 F Street NE, Washington, DC 20549 or send an email to: 
[email protected].

    Dated: September 16, 2024.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2024-21426 Filed 9-18-24; 8:45 am]
BILLING CODE 8011-01-P