[Federal Register Volume 91, Number 142 (Monday, July 27, 2026)]
[Notices]
[Pages 46995-47011]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-15060]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-105971; File No. SR-NASDAQ-2026-004]


Self-Regulatory Organizations; The Nasdaq Stock Market LLC; Order 
Granting Approval of a Proposed Rule Change, as Modified by Amendment 
No. 1, To Adopt a New Continued Listing Requirement

July 22, 2026.

I. Introduction

    On January 13, 2026, the Nasdaq Stock Market LLC (``Exchange'' or 
``Nasdaq'') filed with the Securities and Exchange Commission 
(``Commission''), pursuant to Section 19(b)(1) of the Securities 
Exchange Act of 1934 (``Act'') \1\ and Rule 19b-4 thereunder,\2\ a 
proposed rule change to adopt a new Market Value of Listed Securities 
continued listing requirement of at least $5 million. The proposed rule 
change was published for comment in the Federal Register on January 29, 
2026.\3\ On March 11, 2026, the Commission designated a longer period 
within which to take action on the proposed rule change.\4\ On April 
28, 2026, the Commission instituted proceedings under Section 
19(b)(2)(B) of the Act \5\ to determine whether to approve or 
disapprove the proposed rule change.\6\
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
    \3\ See Securities Exchange Act Release No. 104688 (Jan. 26, 
2026), 91 FR 3935 (``Initial Proposal''). Comments received on the 
proposed rule change are available at: https://www.sec.gov/rules-regulations/public-comments/sr-nasdaq-2026-004.
    \4\ See Securities Exchange Act Release No. 104968, 91 FR 12631 
(Mar. 16, 2026). The Commission designated April 29, 2026, as the 
date by which the Commission shall approve, disapprove, or institute 
proceedings to determine whether to disapprove the proposed rule 
change. See id.
    \5\ 15 U.S.C. 78s(b)(2)(B).
    \6\ See Securities Exchange Act Release No. 105333, 91 FR 23495 
(May 1, 2026).
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    On June 18, 2026, the Exchange filed Amendment No. 1 to the 
proposed rule change, which replaced and superseded

[[Page 46996]]

the original filing in its entirety.\7\ Amendment No. 1 was published 
for comment in the Federal Register on June 25, 2026.\8\ This order 
approves the proposed rule change, as modified by Amendment No. 1.
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    \7\ In Amendment No. 1, the Exchange: (1) modified the scope of 
discretion of the Hearings Panel (defined herein) when reviewing a 
deficiency related to failure to comply with the MVLS Requirement 
(defined herein) to provide that the Hearings Panel may grant an 
exception for a period not to exceed 180 days from the Staff 
Delisting Determination for the company to demonstrate that it meets 
all requirements for initial listing; (2) provided responses to 
comment letters; and (3) made other technical and non-substantive 
changes to the proposal.
    \8\ See Securities Exchange Act Release No. 105747 (June 22, 
2026), 91 FR 38460 (``Amendment No. 1'').
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II. Description of the Proposed Rule Change, as Modified by Amendment 
No. 1 9
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    \9\ All capitalized terms not otherwise defined in this order 
shall have the meanings set forth in the Nasdaq Listing Rules.
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    Nasdaq Rules require companies listed on the Nasdaq Global Select 
Market (``NGS''), Nasdaq Global Market (``NGM'') and Nasdaq Capital 
Market (``NCM'') to maintain certain minimum continued listing 
requirements.\10\ Subject to certain conditions, a company that fails 
to meet continued listing requirements generally may submit a 
compliance plan or receive an automatic cure or compliance period.\11\ 
The Nasdaq Rules also set forth specific circumstances in which a 
company's securities will be immediately subject to suspension and 
delisting.\12\ A company that receives a Staff Delisting Determination 
may appeal this decision to a Nasdaq Listing Qualifications Hearings 
Panel (``Hearings Panel'').\13\ When the Hearings Panel review is of a 
deficiency related to continued listing requirements, generally the 
Hearings Panel may, where it deems appropriate, take certain actions, 
including, but not limited to, granting an exception to the continued 
listing requirements for a period not to exceed 180 days from the date 
of the Staff Delisting Determination to regain compliance, and finding 
the company has regained compliance with all applicable listing 
requirements.\14\
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    \10\ See Nasdaq Rules 5450(a) (Continued Listing Requirements 
for Primary Equity Securities on NGM) and 5550(a) (Continued Listing 
Requirements for Primary Equity Securities on NCM). After initial 
inclusion on the NGS, a Company will remain listed on the NGS 
provided it continues to meet the applicable requirements of the 
Listing Rules, including the continued listing requirements 
contained in the Rule 5400 Series, the requirements of the Rule 5100 
Series, and the qualitative requirements of the Rule 5200 and 5600 
Series. See Nasdaq Rule 5305(e). Accordingly, the continued listing 
requirements applicable to the NGM also apply to continued listing 
on the NGS.
    \11\ See Nasdaq Rule 5810 (Notification of Deficiency by the 
Listing Qualifications Department).
    \12\ See Nasdaq Rule 5810(c)(1) (Types of Deficiencies and 
Notifications).
    \13\ See Nasdaq Rule 5815 (Review of Staff Determinations by 
Hearings Panel). A timely request for a hearing ordinarily stays the 
suspension of the company's security from trading pending the 
issuance of a written Hearings Panel decision. See Nasdaq Rule 
5815(a)(1)(B).
    \14\ See Nasdaq Rule 5815(c)(1)(A), (E). A company may appeal a 
Hearings Panel decision to the Nasdaq Listing and Hearing Review 
Council (``Listing Council''). See Nasdaq Rule 5820.
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    The Exchange states that the compliance periods provided to a 
company that has failed to maintain compliance with continued listing 
requirements are designed to allow time for a company facing temporary 
business issues, a temporary decrease in the value of its securities, 
or temporary market conditions to take action to come back into 
compliance.\15\ However, the Exchange states that it has observed that 
some companies, typically those facing conditions related to financial 
distress or prolonged operational downturn, are unable to regain 
compliance with the continued listing requirements for the long-term, 
and as a result the market may assign low market values to such 
companies.\16\ The Exchange states that it believes when the market 
identifies significant problems in a company by assigning a very low 
market value, the company is no longer appropriate for continued 
listing and trading on Nasdaq because the challenges facing such a 
company, generally, are not temporary and may be so severe that the 
company is unlikely to regain compliance within the compliance period 
or maintain compliance thereafter.\17\
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    \15\ See Amendment No. 1, supra note 8, at 38461.
    \16\ See id.
    \17\ See id. The Exchange also states that it is more difficult 
for market makers to make markets in these securities and for there 
to be a fair and orderly market. See id.
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    Accordingly, the Exchange proposes to adopt Nasdaq Rules 5450(a)(3) 
and 5550(a)(6) to require that companies listed on the NGM (or NGS) and 
NCM, respectively, maintain a minimum Market Value of Listed Securities 
(``MVLS'') \18\ of at least $5 million.\19\ The Exchange also proposes 
to modify Nasdaq Rule 5810(c)(1) to add an additional type of 
deficiency that would result in an immediate delisting and suspension 
from trading on Nasdaq of a company's securities. Specifically, 
proposed Nasdaq Rule 5810(c)(1) would provide that a Staff Delisting 
Determination will inform the company that its securities are 
immediately subject to suspension and delisting when the company fails 
to comply with the continued listing requirement for MVLS of at least 
$5 million under proposed Nasdaq Rules 5450(a)(3) or 5550(a)(6) for a 
period of 30 consecutive business days (``MVLS Requirement''). In 
addition, the Exchange proposes to amend Nasdaq Rule 5810(c)(3)(C) to 
provide that a company would not be entitled to any cure or compliance 
period if the company failed to comply with the MVLS Requirement and 
would immediately receive a Staff Delisting Determination.\20\
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    \18\ Nasdaq Rule 5005(a)(23) defines ``Market Value'' as the 
consolidated closing bid price multiplied by the measure to be 
valued. Nasdaq Rule 5005(a)(22) defines ``Listed Securities'' as 
securities listed on Nasdaq or another national securities exchange.
    \19\ See proposed Nasdaq Rules 5450(a)(3) and 5550(a)(6).
    \20\ The Exchange also proposes to make conforming changes to 
Nasdaq Rule 5810(c)(3)(C) regarding failure to meet continued 
listing requirements related to MVLS under Nasdaq Rules 
5450(b)(2)(A) and 5550(b)(2).
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    The Exchange also proposes to add to the list of circumstances in 
which a request for Hearings Panel review will not stay the suspension 
of a company's securities from trading. Specifically, the Exchange 
proposes to amend Nasdaq Rule 5815(a)(1)(B) to provide that a timely 
request for a hearing will not stay the suspension of the securities 
from trading pending the issuance of a written Hearings Panel decision 
where the company received a Staff Delisting Determination due to a 
failure to comply with the MVLS Requirement.\21\ The Exchange states 
that, given the difficulties with maintaining fair and orderly markets 
in such low value companies, it believes it is not appropriate for 
these companies to continue trading on Nasdaq during the pendency of a 
Hearings Panel review for deficiencies under proposed Nasdaq Rules 
5450(a)(3) or 5550(a)(6).\22\
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    \21\ See proposed Nasdaq Rule 5815(a)(1)(B)(ii)f. The Exchange 
states that when a company has its securities suspended during a 
Hearings Panel's review, its securities would generally trade in the 
over-the-counter (``OTC'') market pending the issuance of a written 
Hearings Panel decision. See Amendment No. 1, supra note 8, at 
38462.
    \22\ See id. at 38461-2.
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    Finally, the Exchange proposes to adopt Nasdaq Rule 5815(c)(1)(I) 
to provide that in the case of a company that received a Staff 
Delisting Determination due to a failure to comply with the MVLS 
Requirement, the Hearings Panel may reverse a delisting decision where 
the Hearings Panel determines that the Staff Delisting Determination 
was in error, or grant an exception for a period not to exceed 180 days 
from the Staff Delisting Determination for the company to demonstrate 
that it meets all requirements for initial listing.\23\ Nasdaq states 
that it believes that the proposed

[[Page 46997]]

change balances the Exchange's obligation to protect investors while 
allowing a company whose operational and financial difficulties are 
indeed temporary to demonstrate to an independent Hearings Panel that 
continued listing is appropriate.\24\
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    \23\ See id. at 38462.
    \24\ See id.
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III. Discussion and Commission Findings

    After careful review, the Commission finds that the proposed rule 
change, as modified by Amendment No. 1, is consistent with the 
requirements of the Act and the rules and regulations thereunder 
applicable to a national securities exchange.\25\ In particular, the 
Commission finds that the proposed rule change, as modified by 
Amendment No. 1, is consistent with Section 6(b)(5) of the Act,\26\ 
which requires, among other things, that the rules of an exchange be 
designed to prevent fraudulent and manipulative acts and practices, to 
promote just and equitable principles of trade, to remove impediments 
to and perfect the mechanism of a free and open market and a national 
market system, and, in general, to protect investors and the public 
interest, and are not designed to permit unfair discrimination between 
customers, issuers, brokers, or dealers. The Commission also finds that 
the proposed rule change, as modified by Amendment No. 1, is consistent 
with Section 6(b)(7) of the Act,\27\ which requires, among other 
things, that the rules of an exchange provide fair procedure for the 
prohibition or limitation by the exchange of any person with respect to 
access to services offered by the exchange. In addition, the Commission 
finds that the proposed rule change, as modified by Amendment No. 1, is 
consistent with Section 6(b)(8) of the Act,\28\ which requires that the 
rules of an exchange do not impose any burden on competition not 
necessary or appropriate in furtherance of the purposes of the Act.
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    \25\ In approving this proposed rule change, the Commission has 
considered the proposed rule's impact on efficiency, competition, 
and capital formation. See 15 U.S.C. 78c(f).
    \26\ 15 U.S.C. 78f(b)(5).
    \27\ 15 U.S.C. 78f(b)(7).
    \28\ 15 U.S.C. 78f(b)(8).
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    The Commission has consistently recognized that the development and 
enforcement of meaningful listing standards \29\ by an exchange is of 
critical importance to financial markets and the investing public.\30\ 
Among other things, the Commission has stated that listing standards 
provide the means for an exchange to screen issuers that seek to become 
listed, and to provide listed status only to bona fide companies that 
have or will have sufficient public float, investor base, and trading 
interest to provide the depth and liquidity to promote fair and orderly 
markets.\31\ Meaningful listing standards also are important given 
investor expectations regarding the nature of securities that have 
achieved an exchange listing, and the role of an exchange in overseeing 
its market and assuring compliance with its listing standards.\32\
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    \29\ This reference to ``listing standards'' refers to both 
initial and continued listing standards.
    \30\ See, e.g., Securities Exchange Act Release No. 57785 (May 
6, 2008), 73 FR 27597 (May 13, 2008) (SR-NYSE-2008-17).
    \31\ See, e.g., Securities Exchange Act Release Nos. 81856 (Oct. 
11, 2017), 82 FR 48296, 48298 (Oct. 17, 2017) (SR-NYSE-2017-31); 
81079 (July 5, 2017), 82 FR 32022, 32023 (July 11, 2017) (SR-NYSE-
2017-11); 65708 (Nov. 8, 2011), 76 FR 70799, 70802 (Nov. 15, 2011) 
(SR-NASDAQ-2011-073); 63607 (Dec. 23, 2010); 75 FR 82420, 82422 
(Dec. 30, 2010) (SR-NASDAQ-2010-137); and 57785 (May 6, 2008), 73 FR 
27597, 27599 (May 13, 2008) (SR-NYSE-2008-17). The Commission has 
stated that adequate listing standards, by promoting fair and 
orderly markets, are consistent with Section 6(b)(5) of the Act, in 
that they are, among other things, designed to prevent fraudulent 
and manipulative acts and practices, promote just and equitable 
principles of trade, and protect investors and the public interest. 
See, e.g., Securities Exchange Act Release Nos. 82627 (Feb. 2, 
2018), 83 FR 5650, 5633, n.53 (Feb. 8, 2018) (SR-NYSE-2017-30); 
87648 (Dec. 3, 2019), 84 FR 67308, 67314, n.42 (Dec. 9, 2019) (SR-
NASDAQ-2019-059); and 88716 (Apr. 21, 2020), 85 FR 23393, 23395, 
n.22 (Apr. 27, 2020) (SR-NASDAQ-2020-001).
    \32\ See, e.g., Securities Exchange Act Release Nos. 88716 (Apr. 
21, 2020), 85 FR 23393 (Apr. 27, 2020) (SR-NASDAQ-2020-001); 88389 
(Mar. 16, 2020), 85 FR 16163 (Mar. 20, 2020) (SR-NASDAQ-2019-089). 
See also Securities Exchange Act Release No. 81856 (Oct. 11, 2017), 
82 FR 48296, 48298 (Oct. 17, 2017) (SR-NYSE-2017-31) (stating that 
``[a]dequate standards are especially important given the 
expectations of investors regarding exchange trading and the 
imprimatur of listing on a particular market'' and that ``[o]nce a 
security has been approved for initial listing, maintenance criteria 
allow an exchange to monitor the status and trading characteristics 
of that issue . . . so that fair and orderly markets can be 
maintained'').
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A. The MVLS Requirement

    The Exchange proposes to adopt Nasdaq Rules 5450(a)(3) and 
5550(a)(6) to require that companies listed on the NGS, NGM, and NCM 
must maintain a minimum MVLS of at least $5 million. The Exchange also 
proposes to amend Nasdaq Rule 5810(c)(1) to provide that companies that 
fail to maintain a minimum MVLS of at least $5 million for 30 
consecutive business days (i.e., the MVLS Requirement) will be 
immediately subject to suspension and delisting. Accordingly, such 
companies will not be eligible to receive a cure or compliance period 
before receiving a Staff Delisting Determination.
    The Exchange states that it has observed that the challenges facing 
companies that fail to maintain a minimum MVLS of at least $5 million 
generally are not temporary and may be so severe that the company is 
not likely to regain and maintain compliance with continued listing 
requirements.\33\ According to the Exchange, the securities of 
companies with such a low MVLS have a greater chance of being 
manipulated or experiencing trading volatility because less capital may 
be required to undertake manipulative trading activity.\34\ The 
Exchange further states that it is more difficult to maintain fair and 
orderly markets in these securities.\35\
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    \33\ See Amendment No. 1, supra note 8, at 38461. The Exchange 
also states that having an MVLS of less than $5 million can be a 
leading indicator of other listing compliance concerns and these 
companies often become subject to delisting for other reasons. See 
id.
    \34\ See id. at 38464.
    \35\ See id.
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    Several commenters expressed support for Nasdaq's proposal.\36\ 
Many of these commenters agreed with Nasdaq that low-priced securities 
are more likely to be the subject of fraud and manipulation,\37\ and 
some of these commenters also stated that such fraud and manipulation 
have become more pronounced in recent years due to the increase in low-
priced securities.\38\ One commenter stated ``[l]ow MVLS securities are 
especially vulnerable because their limited liquidity and

[[Page 46998]]

scrutiny make them easier to manipulate, directly underscoring the need 
for Nasdaq's proposed bright-line continued listing standard to protect 
investors and maintain fair and orderly markets.'' \39\ Another 
commenter stated that stocks with persistently low market values ``are 
subject to structural fragilities like thin trading, higher spreads, 
and lack of sustainable investor interest, as well as being susceptible 
to promotion driven spikes by insiders.'' \40\ The same commenter 
stated that ``[m]arket participants have witnessed rampant use by bad 
actors in low-priced stocks, including manipulative trading following 
fraudulent account takeovers,'' and estimated that ``retail investors 
suffered around $15 billion in ramp-and-dump losses in 2025.'' \41\ 
Another commenter stated that once the market assigns a company a low 
value, it is difficult to maintain a fair and orderly market in its 
securities, which negatively impacts all market participants.\42\ Other 
commenters agreed with Nasdaq's statement that the challenges facing 
companies with a very low market value are generally not temporary and 
may be so severe that the company is not likely to regain or sustain 
compliance,\43\ while one commenter stated that the proposal is 
``appropriately tailored to identify companies that are not 
sufficiently capitalized to warrant continued listing on a national 
securities exchange.'' \44\
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    \36\ See Letters from Katie Kolchin, CFA, Managing Director, 
Head of Equity & Options Market Structure, and Gerald O'Hara Vice 
President & Assistant General Counsel, SIFMA, dated Feb. 20, 2026 
(``SIFMA Letter I''); Stephen John Berger, Managing Director, Global 
Head of Government and Regulatory Policy, Citadel Securities, dated 
Mar. 4, 2026 (``Citadel Letter I''); Benjamin L. Schiffrin, Director 
of Securities Policy, Better Markets, Inc., dated May 22, 2026 
(``Better Markets Letter''); James Toes, President & CEO, and Kevin 
Skarbek, Chairman, Security Traders Association, dated May 22, 2026 
(``STA Letter''); R. Cromwell Coulson, President and CEO, OTC 
Markets Group Inc., dated May 28, 2026 (``OTC Letter''); Joanna 
Mallers, Secretary, PTG, dated May 29, 2026 (``PTG Letter''); Katie 
Kolchin, CFA, Managing Director, Head of Equity & Options Market 
Structure, and Gerald O'Hara Vice President & Assistant General 
Counsel, SIFMA, dated June 2, 2026 (``SIFMA Letter II''); Stephen 
John Berger, Managing Director, Global Head of Government and 
Regulatory Policy, Citadel Securities, dated June 12, 2026 
(``Citadel Letter II''); Pete Ricketts, United States Senator, dated 
July 15, 2026 (``Ricketts Letter'').
    \37\ See STA Letter at 5; Citadel Letter I at 1; Citadel Letter 
II at 1-2; SIFMA Letter II at 3. Another commenter stated that 
studies have shown that ``financially distressed stocks'' deliver 
``anomalously low returns, with investors apparently underestimating 
the risk attached to such stocks.'' Better Markets Letter at 2 
(citing Jonathan Macey et al., Down and Out in the Stock Market: The 
Law and Economics of the Delisting Process, 51 J.L. & Econ. 683, 
711-12, 2008).
    \38\ See SIFMA Letter II at 2 (estimating that the number of 
securities that trade under $1 on Nasdaq increased by 39% from 2020 
to the end of March 2026); Citadel Letter I at 1 (stating that 
``highly speculative, low-priced securities have proliferated in 
recent years''). See also Citadel Letter II at 1.
    \39\ STA Letter at 5. This commenter also stated that low-priced 
securities are particularly vulnerable to price manipulation because 
wrong-doers are more easily able to exert control over these 
securities. See STA Letter at 6.
    \40\ SIFMA Letter II at 3.
    \41\ Id. (citing data from InvestorLink).
    \42\ See PTG Letter at 2.
    \43\ See SIFMA Letter I at 3 (citing Initial Proposal, supra 
note 3, at 3935); PTG Letter at 1-2 (citing same).
    \44\ SIFMA Letter I at 3. See also Better Markets Letter at 2; 
PTG Letter at 2.
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    Several commenters stated that Nasdaq's proposal to require the 
companies listed on the NGS, NGM, and NCM to maintain a minimum MVLS of 
at least $5 million will provide protection for investors from these 
abuses.\45\ One commenter in particular stated that the proposal 
``represents an important step towards strengthening investor 
protection and promoting market integrity by addressing the potential 
risks posed by low-priced securities.'' \46\
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    \45\ See, e.g., Citadel Letter I at 1; Citadel Letter II at 1, 
4; SIFMA Letter I at 2; SIFMA Letter II at 2-3; STA Letter at 6-7; 
Better Markets Letter at 1, 2.
    \46\ Citadel Letter at 1. This commenter further stated the lack 
of concrete regulatory action to date has resulted in market 
participants being compelled to take drastic self-help actions, 
including a large retail broker suspending purchases in 
``approximately 200 microcap exchange-listed securities that raise 
red flags,'' and that ``the challenge could more effectively be 
addressed by a transparent, uniform change in the continued listing 
requirements.'' Citadel Letter II at 2 (citing letter from Jeffrey 
Starr, Managing Director, Head of Operations, Charles Schwab & Co., 
dated Dec. 16, 2026, in response to SR-NASDAQ-2025-068 and SR-
NASDAQ-2025-069).
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    Other commenters raised concerns regarding the proposed rule 
change.\47\ Specifically, several commenters stated that the proposal 
does not provide empirical evidence in support of the proposed $5 
million MVLS threshold, such as evidence demonstrating that issuers 
below the proposed threshold are financially distressed or present a 
systemic problem warranting categorical intervention.\48\ In 
particular, one commenter stated that ``[i]f fraud or manipulation risk 
is disproportionately concentrated among particular issuer profiles, a 
targeted, risk-based response focused on those characteristics would be 
more precise and far less damaging than a blanket market-value trigger 
applied to all issuers regardless of domicile, governance structure, or 
compliance history.'' \49\
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    \47\ See Letters from Chase Newton, dated Feb. 6, 2026 (``Newton 
Letter''); Matthew Abenante, President, Strategic Investor Relations 
LLC, dated Feb. 7, 2026 (``Strategic Investor Relations Letter''); 
Muchun Zhu, Chief Executive Officer, Intercont (Cayman) Limited, 
dated Feb. 10, 2026 (``Intercont Letter I''); Qing Yuan Wang, Chief 
Financial Officer, Intercont (Cayman) Limited, dated Feb. 10, 2026 
(``Intercont Letter II''); Brian L. Ross, Partner, Graubard Miller, 
dated Feb. 10, 2026 (``Graubard Miller Letter''); Tingting Zhang, 
CEO, Antelope Enterprise Holdings Limited, dated Feb. 11, 2026 
(``Antelope Letter''); Siyu Yang, Chief Executive Officer, Baiya 
International Group Inc., dated Feb. 12, 2026 (``Baiya Letter''); 
Michael A. Adelstein, Partner, Kelley Drye & Warren LLP, dated Feb. 
12, 2026 (``Kelley Drye & Warren Letter''); Fraser Atkinson, CEO, 
GreenPower Motor Company Inc., dated Feb. 16, 2026 (``GreenPower 
Letter''); Brian Glaspy, dated Feb. 12, 2026 (``Glaspy Letter''); 
Sullivan & Worcester LLP, dated Feb. 17, 2026 (``Sullivan & 
Worcester Letter I''); Meeshanthini Dogan, Chief Executive Officer, 
Cardio Diagnostics Holdings, Inc., dated Feb. 17, 2026 (``Cardio 
Diagnostics Letter''); Bradley J. Wilhite, Co-Founder & Managing 
Partner, Ascendiant Capital Markets, LLC, dated Feb. 17, 2026 
(``Ascendiant Letter''); Robert Mittman, Leslie Marlow, Melissa 
Palat Murawsky, and Brad Shiffman, Blank Rome LLP, dated Feb. 18, 
2026 (``Blank Rome Letter I''); Mark Reynolds, Chief Financial 
Officer, GeoVax Labs, Inc., dated Feb. 18, 2026 (``GeoVax Labs 
Letter''); Jeffrey Church, CFO, Imunon, Inc., dated Feb. 18, 2026 
(``Imunon Letter''); Dr. Siaw Tung Yeng, Co-Founder and Co-CEO, 
Mobile-health Network Solutions, dated Feb. 18, 2026 (``Mobile-
health Letter''); Adial Pharmaceuticals, Inc., dated Feb. 18, 2026 
(``Adial Letter I''); Justin Stiefel, CEO, IP Strategy Holdings, 
Inc., dated Feb. 18, 2026 (``IP Strategy Letter''); Marc Indeglia, 
Small Public Company Coalition, dated Feb. 19, 2026 (``Small Public 
Company Coalition Letter I''); Steve Shum, CEO, INVO Fertility, 
Inc., dated Feb. 19, 2026 (``INVO Letter''); Sanjeev Luther, 
President and CEO, Ernexa Therapeutics Inc., dated Feb. 19, 2026 
(``Ernexa Letter''); Rebecca Byan, CFO, HCW Biologics, Inc., dated 
Feb. 19, 2026 (``HCW Letter''); Michael Messinger, Chief Financial 
Officer, SeaStar Medical, dated Feb. 19, 2026 (``SeaStar Letter'); 
James E. Kras, Chairman & CEO, Edible Garden AG Incorporated, dated 
Feb. 19, 2026 (``Edible Garden Letter''); Dave A. Donohoe Jr., 
Donohoe Advisory Associates LLC, dated Feb. 19, 2026 (``Donohoe 
Letter I''); Chris Kohler, SCWorx Corp. WORX, dated Feb. 19, 2026 
(``SCWorx Letter''); Chip Patterson, General Counsel, MacKenzie 
Realty Capital, Inc., dated Feb. 19, 2026 (``MacKenzie Realty 
Letter''); Brad Hauser, President and Chief Executive Officer, 
Autonomix Medical, Inc., dated Feb. 19, 2026 (``Autonomix Letter''); 
Andrew Simpson, CEO, HeartSciences, Inc., dated Feb. 19, 2026 
(``Heart Sciences Letter I''); Neil Dey, President & CEO, Bluejay 
Diagnostics, Inc., dated Mar. 6, 2026 (``Bluejay Letter''); Marc 
Indeglia, Small Public Company Coalition, dated Mar. 19, 2026 
(``Small Public Company Coalition Letter II''); Xin Zuo, dated Mar. 
20, 2026 (``Zuo Letter''); James Foster, Chief Executive Officer, 
Virax Biolabs Group Limited (NASDAQ: VRAX), dated May 4, 2026 
(``Virax Letter I''); Jonathan Shechter, Foley Shechter Ablovatskiy 
LLP, dated May 20, 2026 (``Shechter Letter''); Cary Claiborne, Chief 
Executive Officer, Adial Pharmaceuticals, Inc., dated May 21, 2026 
(``Adial Letter II''); Blank Rome LLP, dated May 21, 2026 (``Blank 
Rome Letter II''); Sullivan & Worcester LLP, dated May 22, 2026 
(``Sullivan & Worcester Letter II''); Parker Blawusch, dated May 22, 
2026 (``Blawusch Letter''); Marc Indeglia, The Small Public Company 
Coalition, dated May 22, 2026 (``Small Public Company Coalition 
Letter III''); Lucosky Brookman LLP, dated May 22, 2026 (``Lucosky 
Letter''); David Danovitch, Angela Gomes, Brendan O'Brien, and 
Phillip Carnevale, Sullivan & Worcester LLP, dated May 22, 2026 
(``Sullivan & Worcester Letter III''); Andrew Simpson, Chief 
Executive Officer, HeartSciences, Inc., dated May 22, 2026 (``Heart 
Sciences Letter II''); David Danovitch, Angela Gomes, Brendan 
O'Brien, and Phillip Carnevale, Sullivan & Worcester LLP, dated June 
3, 2026 (``Sullivan & Worcester Letter IV''); Marc Indeglia, 
Small Public Company Coalition, dated June 5, 2026 (``Small Public 
Company Coalition Letter IV''); James Foster, Chief Executive 
Officer, Virax Biolabs Group Limited (NASDAQ: VRAX), dated June 29, 
2026 (``Virax Letter II''); David R. Burton, Senior Research Fellow, 
Advancing American Freedom, dated July 4, 2026 (``Burton Letter''); 
Anthony Diamandis, dated July 8, 2026 (``Diamandis Letter''); Brian 
L. Ross, Partner, Graubard Miller, dated July 8, 2026 (``Graubard 
Miller Letter II''); Michael Messenger, Chief Financial Officer, 
SeaStar Medical, dated July 10, 2026 (``SeaStar Medical Letter 
II''); Sullivan & Worcester LLP, dated July 10, 2026 (``Sullivan & 
Worcester Letter V''); Dave A. Donohoe Jr., Donohoe Advisory 
Associates LLC, dated July 10, 2026 (``Donohoe Letter II''); Marc 
Indeglia, Small Public Company Coalition, dated July 10, 2026 
(``Small Public Company Coalition Letter V''); Joseph D. Wilson, 
Bevilacqua PLLC, dated July 10, 2026 (``Bevilacqua Letter''). One 
commenter stated that the issuer and advisory community most 
familiar with their capital market activities largely opposes the 
proposed rule change and suggested that ``this pattern is itself 
informative.'' See Heart Sciences Letter II at 4. The Commission 
also received many comment letters regarding changes to the index 
methodology for the Nasdaq 100. See, e.g., Letters from Farooq 
Chaudhry, dated Apr. 14, 2026; Girard Miller, dated Mar. 19, 2026; 
and Alex Audet, dated Mar. 16, 2026. These comments regarding the 
Nasdaq 100 index methodology are not germane to the proposal.
    \48\ See, e.g., Blank Rome Letter I at 5; Adial Letter I at 4; 
IP Strategy Letter at 10-11; Small Public Company Coalition Letter I 
at 6.
    \49\ Small Public Company Coalition Letter I, at 12. See also 
Burton Letter at 3.
---------------------------------------------------------------------------

    A commenter that expressed support for the proposal, however stated 
that ``[t]he defining characteristic of ramp-and-dump schemes is the 
perpetrators'

[[Page 46999]]

ability to exert meaningful control over the security's price.'' \50\ 
This commenter further stated that ``[s]ecurities most susceptible to 
such manipulation are precisely those with low publicly available 
floats, which is the exact condition created by persistently low 
MVLS.'' \51\ Another commenter stated that ``smaller issuers are more 
susceptible to fraud and manipulation than larger issuers, because 
their trading markets are thinner and less sophisticated (i.e., less 
institutional shareholding and analyst monitoring).'' \52\ The Exchange 
states that it agrees with these commenters.\53\
---------------------------------------------------------------------------

    \50\ STA Letter at 6.
    \51\ Id. This commenter also stated that ``factors such as 
domicile, governance structure, and compliance history can 
exacerbate risk; however, a complex, multi-factor targeted rule 
based on these subjective assessments would be far less effective, 
slower to administer, and easier to evade than Nasdaq's objective, 
brightline standard.'' Id. at 7.
    \52\ Better Markets Letter at 2.
    \53\ See Amendment No. 1, supra note 8, at 38463.
---------------------------------------------------------------------------

    As part of the Commission's consideration of the proposed MVLS 
Requirement, the Commission analyzed stock price and delistings data 
for companies listed on Nasdaq and on NYSE American.\54\
---------------------------------------------------------------------------

    \54\ The stock price data, which is at the security level, was 
sourced from Center for Research in Security Prices (``CRSP'') and 
accessed through Wharton Research Data Services (``WRDS''). This 
data covers the time period from 2006 to 2025. The data provider 
calculated the daily market capitalization of each security by 
multiplying the closing price by the number of shares outstanding. 
If a closing trade was not available, the closing price was 
calculated as the midpoint of the best bid and ask quotes at the end 
of the regular trading session. The Commission analyzed the stock 
price data at the company level, excluded non-corporate issuers, and 
only kept issues of common equity (including American Depositary 
Receipts). The total equity market capitalization of each company 
was obtained by aggregating the market capitalization of each of the 
company's issues. The delistings data was sourced from CRSP. The 
delisting analysis included only cases where the listing exchange 
dropped the issue (i.e., it excluded cases where an issue was 
delisted due to a merger, exchange or liquidation). If a company was 
delisted from an exchange, re-listed, and then was delisted again, 
only the first delisting event for the company was included in the 
analysis.
---------------------------------------------------------------------------

    The results of the Commission's analysis show that the number of 
issuers that would have failed to comply with the MVLS Requirement, if 
such requirement had been in place at the time, increased sharply from 
2 issuers in 2021 to 140 issuers in 2023.\55\ Although the numbers 
decreased to 122 issuers in 2024, and 91 issuers in 2025, they are 
still higher than during the rest of the sample period, apart from 
2008.
---------------------------------------------------------------------------

    \55\ Figure 1 and Figure 2 compare the number of issuers that 
would have been delisted pursuant to the MVLS Requirement (number of 
firms) against the year such issuers would have been delisted 
pursuant to the MVLS Requirement (trigger year). Figure 1 only 
includes data on Nasdaq or NYSE Americans issuers; and Figure 2 only 
includes data on Nasdaq issuers. If an issuer failed to comply with 
the MVLS Requirement multiple times during the sample period, both 
analyses kept only the first of such dates.
[GRAPHIC] [TIFF OMITTED] TN27JY26.000


[[Page 47000]]


[GRAPHIC] [TIFF OMITTED] TN27JY26.001

    In addition, the Commission analyzed the relationship of securities 
that crossed specific MVLS thresholds between $1 million and $50 
million, for various time durations between 30 and 90 trading days, and 
their MVLS after 180 calendar days of first crossing a specific MVLS 
threshold and specific duration.\56\ According to the analysis, 
regardless of the MVLS threshold or time parameter selected, the median 
MVLS after 180 days is below the specific MVLS threshold. This result 
generally holds true for the MVLS Requirement (i.e., below $5 million 
MVLS for 30 business days) over the sample period.\57\ 65% of the 
issuers that failed to comply with the MVLS Requirement had a MVLS 
under $5 million after 180 days, with the median valuation under $3.7 
million.
---------------------------------------------------------------------------

    \56\ Table 1 analyzes two variables: MVLS thresholds ranging 
from $1 million to $50 million, and the number of consecutive 
business days below a relevant MVLS threshold. Table 1 shows the 
corresponding number of issuers that would have been delisted based 
on the specific MVLS threshold and specific duration, and their 
average and percentile distribution of MVLS after 180 calendar days. 
For example, the sample for the first row includes the 4,342 issuers 
that would have been delisted under a rule with a MVLS threshold of 
$50 million for 30 consecutive days. The 180-day window reflects a 
cure period that may be available for many failures to satisfy 
continued listing requirements, including under Nasdaq Rules 
5810(c)(2) and (3), and also the exception period that the Hearings 
Panel would be able to grant for failures to comply with the MVLS 
Requirement under proposed Nasdaq Rule 5815(c)(1)(I). If the MVLS 
for a company is not available at the end of the 180-day window--
either because the company was delisted or because the data did not 
include 2026--then the last MVLS in the window is used.
    \57\ Figure 3 shows the percentile distribution of MVLS 180 days 
after issuers first cross the proposed MVLS Requirement by the 25th 
percentile (P25), the median (P50), and the 75th percentile (75) 
against the year such issuers first cross the MVLS Requirement.

                           Table 1--MVLS of Issuers 180 Calendar Days After Crossing the Various MVLS Thresholds and Duration
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                              Market capitalization of companies 180 calendar days after crossing the
                                                                                                       threshold ($, 000's)
                                              Days below  Companies that -------------------------------------------------------------------------------
      Market cap threshold ($, 000's)         threshold     would have                                  Sample statistics:
                                                           been delisted -------------------------------------------------------------------------------
                                                                              Average           P25             P50             P75             P90
--------------------------------------------------------------------------------------------------------------------------------------------------------
$50,000....................................           30           4,342         $39,321         $14,918         $27,990         $44,132         $65,029
20,000.....................................           30           2,912          18,512           6,778          11,932          18,854          32,476
10,000.....................................           30           1,910          10,758           3,653           6,377          10,651          19,014
7,000......................................           30           1,370           8,803           2,772           4,678           7,601          13,935
5,000......................................           30             983           8,278           2,195           3,699           6,384          12,322
3,000......................................           30             509           8,515           1,368           2,588           4,597           9,666
1,000......................................           30              70          10,352             481             851           2,727          11,480
50,000.....................................           60           4,080          34,122          13,097          25,531          41,556          60,792
20,000.....................................           60           2,571          19,499           5,751          10,621          17,754          28,846
10,000.....................................           60           1,520          10,080           3,263           5,726           9,213          16,642
7,000......................................           60           1,072           8,344           2,436           4,161           6,922          12,120
5,000......................................           60             711           7,997           1,800           3,302           5,654          10,715
3,000......................................           60             310           3,976           1,222           2,193           3,603           6,991
1,000......................................           60              39          10,433             402             835           4,075          21,380
50,000.....................................           90           3,829          34,410          11,971          23,732          39,744          58,990
20,000.....................................           90           2,286          15,475           5,382           9,760          16,367          28,097
10,000.....................................           90           1,277           9,790           2,994           5,273           8,508          16,008
7,000......................................           90             859           9,297           2,325           3,937           6,615          12,419
5,000......................................           90             539           9,177           1,760           2,937           5,150          10,279
3,000......................................           90             210           4,891           1,187           2,038           3,207           6,710

[[Page 47001]]

 
1,000......................................           90              20           3,104             332             651           1,416          11,965
--------------------------------------------------------------------------------------------------------------------------------------------------------

BILLING CODE 8011-01-P
[GRAPHIC] [TIFF OMITTED] TN27JY26.002

    The Commission's analysis also shows that issuers that would have 
failed to comply with the MVLS Requirement had a high likelihood of 
being delisted for reasons that indicate a failure to comply with other 
quantitative continued listing requirements.\58\ Historically, when an 
issuer failed to comply with the MVLS Requirement and was later 
delisted, such delisting, at the median, occurred 259 days later, and 
at the 75th percentile, 638 days later.\59\
---------------------------------------------------------------------------

    \58\ The analysis, as shown in Figure 4, compared the fraction 
of issuers on Nasdaq who were subsequently delisted after failing to 
comply with the MVLS Requirement against the year such companies 
failed to comply with the MVLS Requirement. The analysis only took 
into account delistings by the Exchange, and excluded delistings by 
mergers and acquisitions, liquidations, and exchanges. See CRSP US 
DATABASES DATA DESCRIPTIONS GUIDE FOR CRSPACCESS (FIZ) (2026) at 
247-250, available at https://indexes.morningstar.com/docs/guide/crsp-us-stock-databases-data-descriptions-guide-for-crspaccess-fiz?isRdp=true for the available delisting codes. In the sample 
described in note 54, supra, the following five codes represent over 
75% of delistings that occurred after failing to comply with the 
MVLS Requirement: ``does not meet exchange's financial guidelines 
for continued listing,'' ``insufficient capital, surplus, and/or 
equity,'' ``price fell below acceptable level,'' ``bankruptcy, 
declared insolvent,'' and ``delinquent in filing, non-payment of 
fees.'' Approximately 18% of the delistings occurred at the request 
of the issuer--e.g., the issue moved to the OTC market voluntarily--
and the delisting code does not indicate whether or not the issuer 
was in compliance with listing requirements at the time of 
delisting; however, most of these voluntary delistings occurred when 
the stock price was below $1, indicating difficulty complying with 
minimum price standards.
    \59\ The relationship between an issuer crossing the MVLS 
Requirement threshold and subsequently being delisted weakened over 
time. One reason for the weakened relationship may be the amount of 
time that the delisting and hearings process takes (i.e., some 
companies that fell out of compliance with continued listing 
requirements in the later portion of the time period analyzed may 
ultimately be delisted based on these deficiencies, but remain 
listed at this time). See, e.g., Nasdaq Rules 5810(c)(2)(B) 
(providing that Exchange staff may, upon review of a compliance 
plan, grant an extension of time to regain compliance of not greater 
than 180 days) and 5815(c)(1)(A) (providing that the Hearings Panel 
may, where it deems appropriate, grant an exception to continued 
listing standards for a period not to exceed 180 days).

---------------------------------------------------------------------------

[[Page 47002]]

[GRAPHIC] [TIFF OMITTED] TN27JY26.003

BILLING CODE 8011-01-C
    Finally, the Commission's analysis indicates a fundamental tradeoff 
inherent in selecting a threshold for delisting: a more stringent 
threshold (i.e., higher MVLS or shorter duration) would capture issuers 
that will eventually be delisted for other reasons, but also implicate 
issuers that otherwise would have remained above the threshold and 
stayed listed.\60\
---------------------------------------------------------------------------

    \60\ The Commission conducted analysis on false positives 
(issuers failing to comply with the MVLS Requirement, but were never 
delisted), and false negatives (issuers never failing to comply with 
the MVLS Requirement, but were delisted), as shown in Table 2. 
Similar to Table 1, Table 2 analyzes two variables: MVLS thresholds 
ranging from $1 million to $50 million, and the number of 
consecutive business days below the relevant MVLS threshold. Table 2 
shows the corresponding number of issuers that would have been 
delisted based on the specific MVLS threshold and specific duration, 
issuers that would have failed to meet the relevant MVLS threshold 
and duration and were subsequently delisted (i.e., expedited 
delistings), false positives, and false negatives. Table 2 shows a 
mechanical inverse relationship between false positives and false 
negatives. As the thresholds become more stringent (i.e., higher 
MVLS or shorter duration), the number of false positives generally 
increases.

                  Table 2--Delisting Outcomes of Issuers Crossing the Various MVLS Thresholds and Time Durations, Between 2006 and 2025
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                               False
                                                                                                                                          positives as a
                                                            Days below    Companies that     Expedited         False           False        fraction of
             Market cap threshold ($, 000's)                 threshold      would have      delistings       positives       negatives    companies that
                                                                           been delisted                                                    would have
                                                                                                                                           been delisted
--------------------------------------------------------------------------------------------------------------------------------------------------------
50,000..................................................              30           4,342           1,670           2,672             320             62%
20,000..................................................              30           2,912           1,365           1,547             625              53
10,000..................................................              30           1,910             941             969           1,049              51
7,000...................................................              30           1,370             695             675           1,295              49
5,000...................................................              30             983             486             497           1,504              51
3,000...................................................              30             509             250             259           1,740              51
1,000...................................................              30              70              43              27           1,947              39
50,000..................................................              60           4,080           1,597           2,483             393              61
20,000..................................................              60           2,571           1,194           1,377             796              54
10,000..................................................              60           1,520             743             777           1,247              51
7,000...................................................              60           1,072             522             550           1,468              51
5,000...................................................              60             711             337             374           1,653              53
3,000...................................................              60             310             156             154           1,834              50
1,000...................................................              60              39              22              17           1,968              44
50,000..................................................              90           3,829           1,524           2,305             466              60
20,000..................................................              90           2,286           1,047           1,239             943              54
10,000..................................................              90           1,277             600             677           1,390              53
7,000...................................................              90             859             391             468           1,599              54

[[Page 47003]]

 
5,000...................................................              90             539             249             290           1,741              54
3,000...................................................              90             210             103             107           1,887              51
1,000...................................................              90              20              11               9           1,979              45
--------------------------------------------------------------------------------------------------------------------------------------------------------

    The Exchange has identified risks pertaining to securities with an 
MVLS below $5 million, including a heightened susceptibility to 
manipulation and difficulty maintaining fair and orderly markets in 
these securities. The results of the Commission's analysis support 
approval of the Exchange's proposal to impose the MVLS Requirement. The 
increased number of securities with an MVLS below $5 million in recent 
years, along with the significant likelihood that such securities will 
eventually be delisted, warrants the Exchange's consideration of the 
continued listing of securities with a low level of market 
capitalization.\61\ Moreover, when securities have an MVLS under $5 
million for 30 consecutive business days, there is a significant 
likelihood that they will continue to have an MVLS under $5 million 
after another 180 calendar days, which is a significant period of 
time.\62\ The Commission recognizes that securities with a small market 
capitalization may be more prone to manipulation. When a security has a 
smaller market capitalization, the cost required to accumulate a 
position from the public float that is large enough to influence the 
price of the security is reduced. Accordingly, a would-be manipulator 
may find it less costly to manipulate the price of the security. Thus, 
the continued listing of companies with low MVLS raises concerns that 
these securities may have heightened susceptibility to manipulation. 
These concerns are exacerbated if the security lacks a sufficient 
public float, investor base, or natural trading interest that could 
otherwise mitigate the susceptibility to manipulation by promoting fair 
and orderly markets in the security.
---------------------------------------------------------------------------

    \61\ See Figure 1, Figure 2, and Figure 4. See supra note 38 and 
accompanying text.
    \62\ See Table 1. In addition, the Commission's analysis 
demonstrates that there is an inherent tradeoff to be made when 
selecting a numerical threshold for a continued listing requirement 
between eliminating those companies that are the intended target and 
providing increased flexibility for listed issuers. See Figure 3 and 
Table 2.
---------------------------------------------------------------------------

    It is reasonable for the Exchange to determine to raise its listing 
standards and list only securities of a higher quality. The imprimatur 
of listing on a particular exchange derives from investors' 
expectations that the listed issuer meets certain standards set by the 
exchange and that a listing exchange will use its judgment regarding 
the level at which to set those standards.\63\ Those standards are 
informed by an exchange's regulatory and commercial considerations and 
the Act provides exchanges with discretion, subject to the requirements 
of the Act, to set those standards as they see fit with the 
understanding that not all companies will meet those standards 
initially or over time. Moreover, the addition of the MVLS Requirement 
is not unfairly discriminatory because the proposed standard is 
reasonably tailored to the Exchange's goal of addressing the risks that 
it has identified with respect to securities with a small market 
capitalization. The $5 million MVLS threshold will provide for a level 
of market capitalization below which there may be a heightened 
susceptibility to manipulation and difficulties maintaining fair and 
orderly markets in these securities. And the requirement that a 
security must remain below $5 million MVLS for 30 consecutive business 
days before being subject to immediate suspension and delisting will 
target instances where securities have demonstrated a significant 
longevity of these risks. Therefore, the Commission finds that the 
Exchange's proposal, as set forth in Amendment No. 1, to immediately 
suspend and delist companies that fail to comply with the MVLS 
Requirement is reasonably designed and consistent with the requirements 
of Section 6(b)(5) of the Act that the rules of the Exchange be 
designed to prevent fraudulent and manipulative acts and practices, 
promote just and equitable principles of trade, protect investors and 
the public interest, and not be designed to permit unfair 
discrimination between customers, issuers, brokers, or dealers.
---------------------------------------------------------------------------

    \63\ See Securities Exchange Act Release No. 38961 (Aug. 22, 
1997), 62 FR 45895, 45899 (Aug. 29, 1997) (SR-NASD-97-16) (finding 
Nasdaq's proposal to raise its listing standards consistent with the 
Act because the proposal ``reflects the NASD's judgment that it 
wants only higher quality companies to avail themselves of the 
Nasdaq marketplace, and the imprimatur that such inclusion confers'' 
and the increased standards ``are directly related to the NASD's 
intended goals of enhancing its listing standards'').
---------------------------------------------------------------------------

1. Comments Regarding the MVLS Threshold
    Several commenters stated that the proposed $5 million MVLS 
threshold would result in the delisting of companies based on sector-
specific \64\ or market or global situational factors \65\ that may 
cause temporary declines in a company's valuation unrelated to its 
actual financial health.\66\ Commenters

[[Page 47004]]

also raised concerns that the proposal unfairly discriminates against 
and would disproportionately burden emerging and tightly held 
companies, as well as small cap companies.\67\ Two commenters stated 
that there would be a disparate impact on emerging and small cap 
companies as these companies regularly experience volatile market 
conditions that result in fluctuations in share prices and market 
capitalization on a day-to-day basis.\68\ One of these commenters 
further stated that the proposal may disproportionately impact tightly 
held issuers, whose investors do not trade actively and therefore do 
not contribute to the stock's public float.\69\
---------------------------------------------------------------------------

    \64\ See, e.g., Blank Rome Letter I at 3-4; Blank Rome Letter II 
at 3; Adial Letter I at 2; Adial Letter II at 2; Imunon Letter; 
Donohoe Letter I at 4; Mackenzie Realty Letter at 2; Virax Letter I 
at 1, Lucosky Letter at 4; Burton Letter at 2. One commenter stated 
that the proposal's failure to distinguish a company's ``temporary 
valuation volatility'' and ``materially different financial 
profiles'' raises concerns under Sections 6(b)(4) and 6(b)(5) of the 
Act. See IP Strategy Letter at 2, 7. This commenter also stated that 
the proposal may not be equitably allocating regulatory burden 
associated with delisting among similarly situated issuers, which 
raises proportionality concerns within the statutory framework, 
including Section 6(b)(4) of the Act. See id. at 2-3. Since the 
proposal does not concern fees, the applicability of Section 6(b)(4) 
of the Act is not considered herein.
    \65\ See, e.g., Strategic Investor Relations Letter at 2; 
Graubard Miller Letter at 1-3; Antelope Letter at 2; Baiya Letter at 
1; Kelley Drye & Warren Letter at 2 and 6; Sullivan & Worcester 
Letter I at 2-3; Sullivan & Worcester Letter II at 2; Sullivan & 
Worcester Letter III at 2; Blank Rome Letter I at 3; Blank Rome 
Letter II at 3; GeoVax Letter; Imunon Letter; Mobile-health Letter; 
Adial Letter I at 2; Adial Letter II at 2; INVO Letter at 2; Ernexa 
Letter at 2; SeaStar Letter at 2; Mackenzie Realty Letter at 2; 
Donohoe Letter I at 2; Lucosky Letter at 2, 4; Burton Letter at 2.
    \66\ See Strategic Investor Relations Letter at 4; Intercont 
Letter I; Intercont Letter II; Blank Rome Letter I at 2; Blank Rome 
Letter II at 3; Heart Sciences Letter II at 2; IP Strategy Letter at 
9. One commenter stated that ``[m]arket-wide downturns, sector-
specific market corrections, interest rate fluctuations and 
geopolitical events can materially impact market capitalization over 
short intervals.'' Sullivan & Worcester Letter I at 2-3. See also 
Blank Rome Letter I at 3-4; Adial Letter I at 2; Adial Letter II at 
2-3; Donohoe Letter I at 3; IP Strategy Letter at 4-5.
    \67\ See, e.g., Blank Rome Letter I at 4; Adial Letter I at 2.
    \68\ See Blank Rome Letter I at 2-3; Adial Letter I at 2.
    \69\ See Blank Rome Letter I at 4.
---------------------------------------------------------------------------

    Commenters also took the position that the proposal would lead to 
delisting of some companies that may recover.\70\ One of these 
commenters attached a report by Professor Craig M. Lewis that presents 
an empirical study raising concerns that the proposal may prematurely 
delist companies that would otherwise regain compliance.\71\ The Lewis 
Report analyzed approximately 816 companies that fell below the $5 
million threshold for 30 days between 2006 and 2025, and concluded that 
``temporarily falling below the proposed threshold is not a reliable 
indicator of permanent failure.'' \72\ The Lewis Report stated that of 
the 816 companies that would have been delisted based on the proposal, 
78% recovered once above the $5 million threshold during the time 
period studied, 45% of the 816 companies are not delisted, and 212 
companies are trading above $5 million, representing over $22 billion 
in current market capitalization.\73\ One commenter, citing the Lewis 
Report, stated ``[t]he Exchange's contention that . . . issuers cannot 
recover is, in our respectful view, directly contradicted by . . . 
evidence from the Exchange's own historical listing data.'' \74\ 
Another commenter stated that the evidentiary record does not support 
Nasdaq's premise that a sustained MVLS below $5 million is a reliable 
indicator of fundamental, non-temporary distress and heightened 
investor protection risk, such that an issuer is unlikely to regain and 
sustain compliance.\75\
---------------------------------------------------------------------------

    \70\ See, e.g., Small Public Company Letter I at 3-4; Foley 
Shechter Letter at 2; Heart Sciences Letter II at 1-2; IP Strategy 
Letter at 8-9; BlankRome Letter II at 2; Adial Letter II at 1-2.
    \71\ See Small Public Company Coalition Letter I at 3-4, 6-7, 
and 28-32 (stating that an empirical analysis indicates ``many firms 
that previously fell below the $5 million threshold for 30 
consecutive business days ultimately recovered and continued 
operating successfully''). See also Nasdaq's Proposed Amended 
Listing Requirements, Craig M. Lewis, Ph.D., dated Feb. 19, 2026 
(attached as Exhibit A to the Small Public Company Coalition Letter 
I) (``Lewis Report'').
    \72\ See Small Public Company Coalition Letter I at 3-4 and 
Lewis Report at paragraphs 28-32.
    \73\ See Lewis Report, paragraph 26. The Lewis Report stated 
that of the 816 companies, 451 (55%) were delisted on other bases. 
See id. at paragraph 29. The Lewis Report offered potential 
explanations for the recovery of these companies, including improved 
operating performance, a change to their business model, a capital 
restructuring, or scaling change through acquisitions. See id. at 
paragraph 28.
    \74\ Heart Sciences Letter II at 2. See also Foley Shechter 
Letter at 2.
    \75\ See Adial Letter II at 1-2.
---------------------------------------------------------------------------

    The Exchange stated that it acknowledges the position taken by 
several commenters that some companies with a low market capitalization 
may meaningfully recover and states that it modified the Initial 
Proposal to allow the Hearings Panel to grant an exception from the 
Staff Delisting Determination for a period not to exceed 180 days for a 
company to demonstrate compliance with initial listing 
requirements.\76\ According to the Exchange, this revision addresses 
concerns raised by commenters that the Initial Proposal did not 
accommodate scenarios where situational factors result in temporary 
declines in a company's valuation that are unrelated to its actual 
financial health.\77\
---------------------------------------------------------------------------

    \76\ See Amendment No. 1, supra note 8, at 38462. See notes 158-
159 and 164-168, infra, for further discussion of these proposed 
changes to the Initial Proposal to allow the Hearings Panel to grant 
an exception period.
    \77\ See Amendment No. 1, supra note 8, at 38462-3.
---------------------------------------------------------------------------

    The Commission recognizes the overall conclusion of the Lewis 
Report that the Exchange's proposal to immediately suspend and delist 
securities that fail to comply with the MVLS Requirement may result in 
the delisting of companies that later recover and that some of those 
companies may otherwise have remained listed on the Exchange. Both the 
Commission's analysis and the Lewis Report agree that a significant 
number of companies that failed to comply with the MVLS Requirement did 
not recover. Moreover, as discussed above, the Commission's analysis 
shows that 65% of the issuers that failed to comply with the MVLS 
Requirement had a MVLS under $5 million after 180 days.\78\ Even if 
some of the issuers that remained below $5 million MVLS after 180 days 
eventually recovered, this analysis indicates that such issuers may 
persist with an MVLS below $5 million for an extended period of time. 
Given that the Exchange has identified risks that securities with a 
small market capitalization have heightened susceptibility to 
manipulative trading activity and that there may be difficulty 
maintaining fair and orderly markets in these securities, it is not 
unfairly discriminatory and is consistent with Section 6(b)(5) of the 
Act for the Exchange to immediately suspend and delist securities that 
fall below the MVLS Requirement.
---------------------------------------------------------------------------

    \78\ See Table 1 and surrounding discussion.
---------------------------------------------------------------------------

    Some commenters expressed concern that factors influencing MVLS may 
be outside the company's control and therefore a company's MVLS is not 
a reliable indicator of performance.\79\ Many of these commenters 
stated that a company's MVLS can be impacted by directional pressure 
exerted by opportunistic traders and short sellers.\80\ Further, one 
commenter stated that temporary market dislocations based on market 
dynamics, rather than economic reality, could affect a company's 
MVLS.\81\ In response, the Exchange states that MVLS is based on the 
number of securities issued and outstanding and market value. According 
to the Exchange, the number of securities issued and outstanding is 
entirely within the company's control.\82\ The Exchange also states 
that the value of a company is based primarily on the company's 
prospects, and that an MVLS of below $5 million is therefore a good 
indication that continued listing is not appropriate.\83\
---------------------------------------------------------------------------

    \79\ See, e.g., Strategic Investor Relations Letter at 2; Blank 
Rome Letter at 2; GeoVax Letter; Mobile-health Letter; Mackenzie 
Realty Letter at 1; Donohoe Letter I at 2 and 4; IP Strategy Letter 
at 2; Intercont Letter, Drye & Warren Letter at 3; Sullivan & 
Worcester Letter at 2; Donohoe Letter II at 3. One commenter stated 
that the MVLS metric excludes pre-funded warrants and other nominal-
exercise price convertible instruments and thus understates the 
value of companies that have such instruments outstanding. See 
Sullvan & Worcester Letter V at 5-6.
    \80\ See, e.g., Sullivan & Worcester Letter at 2-3; Strategic 
Investor Relations Letter at 2; Graubard Miller Letter at 1-3; 
Antelope Letter at 2; Baiya Letter at 1, Drye & Warren Letter at 2 
and 6; Blank Rome Letter at 3.
    \81\ See Intercont Letter. See also Blank Rome Letter at 3. One 
commenter stated that ``good companies should not be suspended due 
to aspects of society that are unrelated to the issuer's 
fundamentals.'' Kelley Drye & Warren Letter at 3.
    \82\ See Amendment No. 1, supra note 8, at 38463.
    \83\ See id.
---------------------------------------------------------------------------

    Several commenters stated that the rigid $5 million MVLS threshold, 
coupled with automatic suspension after 30 consecutive business days, 
could increase the potential for manipulative trading and market abuse

[[Page 47005]]

in an effort to drive down the value of a company's stock, causing a 
company to be delisted.\84\ In particular, commenters stated the $5 
million MVLS threshold and requirement that a company be below that 
threshold for 30 consecutive business days could incentivize short 
selling activity in smaller companies to drive the market value of 
these companies below the $5 million MVLS threshold and keep it there 
for the time period required to trigger delisting.\85\ Commenters also 
stated that the threat of delisting may contribute to and encourage 
further downward price pressure and incentivize opportunistic trading 
behavior, and a company's stock may experience increased volatility and 
reduced liquidity in the period leading up to potential delisting.\86\ 
One of these commenters stated that rational investors will discount 
the stock prices of companies near the threshold to account for the 
possibility of forced delisting; analysts and counterparties may 
hesitate to engage with companies facing even a remote possibility of 
exchange removal.\87\
---------------------------------------------------------------------------

    \84\ See, e.g., Small Public Company Coalition Letter I at 4-5, 
8; Small Public Company Coalition Letter III at 3-4; IP Strategy 
Letter at 3; Graubard Miller Letter at 1; Donohoe Letter I at 2; 
Ascendiant I Letter at 1-2; Virax Letter I at 1-2; Sullivan & 
Worcester Letter II at 2; Sullivan & Worcester Letter III at 2; 
Blank Rome Letter II at 3-4, 7-8; Lucosky Letter at 3; Burton Letter 
at 3; Sullivan & Worcester Letter V at 6.
    \85\ See, e.g., Ascendiant Letter at 1; IP Strategy Letter at 3-
4; Strategic Investor Relations Letter at 2; Graubard Miller Letter 
I at 2; Antelope Letter at 2; Baiya Letter at 1; Drye & Warren 
Letter at 6; Sullivan & Worcester Letter I at 2-3; Blank Rome Letter 
I at 3; GeoVax Letter; Imunon Letter; Mobile-health Letter; Adial 
Letter I at 2; INVO Letter at 2; Ernexa Letter at 2; SeaStar Letter 
I at 2; Mackenzie Realty Letter at 2 (stating, ``[w]ith only a 30-
day window needed to trigger automatic suspension, the rule 
effectively provides a roadmap for predatory investors to force 
companies off the exchange''); Donohoe Letter I at 2. See also 
Burton Letter at 3; Donohoe Letter II at 1, 3.
    \86\ See, e.g., Graubard Miller Letter at 1-3; Strategic 
Investor Relations Letter at 5, Donohoe Letter I at 2; Small Public 
Company Coalition Letter I at 4-5; IP Strategy Letter at 3 and 5; 
Virax Letter I at 1-2; Adial Letter at 2-3; Adial Letter II at 4-5; 
Heart Sciences Letter I at 2; Lucosky Letter at 1-3; Sullivan & 
Worcester Letter V at 4.
    \87\ See Small Public Company Coalition Letter I at 5 and 8. See 
also IP Strategy Letter at 3.
---------------------------------------------------------------------------

    In response, the Exchange states that market manipulation is 
illegal and commenters should submit any evidence of violations to the 
appropriate authorities for investigation and enforcement.\88\ The 
Exchange also states that it has a multitude of Commission-approved 
price-based listing requirements, all of which could be accused of 
encouraging the same type of activity, and commenters provide no actual 
evidence of the activities they speculate will occur.\89\
---------------------------------------------------------------------------

    \88\ See Amendment No. 1, supra note 8, at 38463.
    \89\ See id.
---------------------------------------------------------------------------

    MVLS, as a combination of the quantity of listed securities and 
their market value, is a reasonable measure to be used in a 
quantitative listing standard to determine whether a company should 
continue to be listed on the Exchange.\90\ While commenters expressed 
concern that the MVLS Requirement would create an incentive for 
opportunistic trading behavior, or for bad actors to manipulate the 
price of a company's securities to trigger immediate suspension and 
delisting (including that the 30 consecutive business day measurement 
period may contribute to this risk), the 30 consecutive business day 
requirement associated with the $5 million MVLS threshold could 
mitigate the risk of actual opportunistic or manipulative activities 
for the purpose of triggering immediate suspension and delisting. As 
discussed above, the immediate suspension and delisting of securities 
that fall below the MVLS Requirement would prevent continued listing of 
securities that may have a heightened susceptibility to manipulative 
trading activity.
---------------------------------------------------------------------------

    \90\ Several existing Nasdaq rules include a specified MVLS as 
an initial or continued listing requirement. See, e.g., Nasdaq Rules 
5505(b)(2)(A), 5505(b)(4)(A), 5550(b)(2). Although some commenters 
suggested alternatives to the use of MVLS, including Market Value of 
Publicly Held Shares or Market Value of Unrestricted Publicly Held 
Shares, these alternatives are not part of the current proposal. See 
notes 132-134, infra, discussing alternatives to the use of MVLS.
---------------------------------------------------------------------------

2. Comments Regarding the Lack of a Cure Period
    Several commenters raised concerns about the proposal's absence of 
a cure or compliance period that would allow companies that fail to 
comply with the MVLS Requirement to regain compliance before being 
delisted.\91\ In particular, commenters stated that this lack of a 
compliance period is inconsistent with the compliance periods that 
Exchange rules provide for companies that fall below certain other 
continued listing requirements, such as a failure to maintain a minimum 
bid price of $1.00 per share.\92\ According to one commenter, a 180-day 
compliance period is one of the ``principal mechanisms by which 
temporarily distressed but ultimately viable issuers complete capital-
raising transactions and return to compliance.'' \93\
---------------------------------------------------------------------------

    \91\ See, e.g., Sullivan & Worcester Letter II at 6; Lucosky 
Letter at 3; Adial Letter I at 2; Small Public Company Coalition 
Letter I at 13; Strategic Investor Relations Letter at 1-2; Sullivan 
& Worcester Letter V at 7.
    \92\ See, e.g., Sullivan & Worcester Letter II at 6 (``These 
compliance periods reflect a longstanding recognition that temporary 
deficiencies, particularly those driven by market conditions rather 
than operational failures, should not result in the immediate and 
irreversible loss of exchange listing.''); Lucosky Letter at 3 
(``The absence of a cure period deprives issuers of the opportunity 
to pursue capital-raising alternatives or otherwise address short-
term conditions and imposes consequences that are disproportionate 
to those under other continued listing standards.''); Adial Letter I 
at 2 (stating that not utilizing a cure period comparable to other 
Exchange listing standards ``effectively subjects'' small-cap, 
emerging growth, and early-stage companies to a ``more stringent and 
less forgiving standard than larger, more liquid issuers''); Small 
Public Company Coalition Letter I at 13; Strategic Investor 
Relations Letter at 1-2; Sullivan & Worcester Letter V at 7.
    \93\ HeartSciences Letter II at 2.
---------------------------------------------------------------------------

    However, in support of the absence of a cure period, one commenter 
stated that the application of the proposal only after an issuer 
remains below the minimum MVLS threshold for 30 consecutive business 
days is a ``meaningful persistence requirement'' and a ``feature [that] 
helps distinguish sustained deterioration from temporary volatility.'' 
\94\ According to the commenter, once this condition is met, the 
Exchange may reasonably conclude that a cure period would 
``unnecessarily prolong'' heightened risks of manipulation, investor 
confusion, and diminished market quality.\95\ The Exchange states that 
it agrees with this commenter's position.\96\
---------------------------------------------------------------------------

    \94\ STA Letter at 10-11. See also SIFMA Letter II at 7.
    \95\ See STA Letter at 11. See also Citadel Letter I at 1 
(stating that compliance periods ``have previously allowed issuers 
to avoid timely delisting'').
    \96\ See Amendment No. 1, supra note 8, at 38463.
---------------------------------------------------------------------------

    While the Commission acknowledges that Exchange rules provide for a 
cure period for failure to meet certain continuing listing standards, 
the Exchange has proposed to immediately suspend and delist companies 
whose MVLS falls below $5 million for 30 consecutive business days 
based on concerns that such companies may have a heightened 
susceptibility to manipulation.\97\ A company's failure to comply with 
the MVLS Requirement may be indicative of serious difficulties within 
such company that are likely to continue to put downward pressure on 
the stock price, such that there may not be a sufficient likelihood 
that the company would regain a $5 million MVLS threshold within a 
compliance period. As discussed above, and according to the 
Commission's analysis, 65% of the issuers that failed to comply with 
the MVLS Requirement had a MVLS under $5 million after 180 days, with 
the median valuation under $3.7

[[Page 47006]]

million. The Commission's analysis supports a conclusion that the 
ability of companies to regain $5 million MVLS within 180 days after 
failing to comply with such MVLS threshold is limited.\98\ Companies 
that fail to meet the MVLS Requirement may have heightened 
susceptibility to manipulative trading activity, contrary to the goal 
of protecting investors and the public interest. Thus while, in part, 
the delisting process is designed to allow companies experiencing 
temporary financial or business issues to regain compliance with 
continued listing standards, the Exchange's proposal, as set forth in 
Amendment No. 1, reasonably balances this design with the need to 
prevent the prolonged trading of such companies.
---------------------------------------------------------------------------

    \97\ See Amendment No. 1, supra note 8, at 38461. See also supra 
notes 50-53 and accompanying text.
    \98\ See supra notes 56-57 and accompanying text.
---------------------------------------------------------------------------

3. Comments Regarding Need for the Proposed Rule Change
    Several commenters stated that the proposal overlaps with recently 
adopted rules related to continued listing and Exchange proposals 
designed to address the same low-valuation risk factors identified in 
the current proposal.\99\ In addition, commenters stated that the 
Commission should first observe and consider the effects of recent and 
pending changes to Exchange listing rules before considering harsher 
standards.\100\ Commenters also stated that the companies that are not 
able to sustain an MVLS of at least $5 million do not appear to pose 
heightened risks to investors that are not already addressed by 
existing Nasdaq requirements.\101\
---------------------------------------------------------------------------

    \99\ See Cardio Diagnostics Letter at 2; Small Public Company 
Coalition Letter I at 9-10; Small Public Company Coalition Letter II 
at 1-2; Mackenzie Realty Letter at 1; Donohoe Letter I at 6-7; 
Bluejay Letter at 3; Heart Sciences Letter II at 4. One commenter 
stated that the Commission must consider the Exchange's proposal in 
conjunction with the ``overlapping'' continued listing proposals by 
the New York Stock Exchange and their impact together on ``issuer 
choice, exchange competition, liquidity, capital formation, and 
market stability.'' Small Public Company Coalition Letter II at 1-2 
(citing to SR-NYSEAMER-2025-72 and SR-NYSEAMER-2026-17).
    \100\ See Bluejay Letter at 3; Donohoe Letter I at 6-7.
    \101\ See, e.g., Blank Rome Letter I at 5; Blank Rome Letter II 
at 2-3, 6; Adial Letter I at 4; Adial Letter II at 1-2; IP Strategy 
Letter at 10-11; Heart Sciences Letter II at 1-2, 3-4; Shechter 
Letter at 2; Sullivan & Worcester Letter II at 6-7; Sullivan & 
Worcester Letter III at 6-7; Small Public Company Coalition Letter I 
at 2, 6-7, 13; Small Public Company Coalition Letter III at 2-3, 5. 
Several commenters stated that the companies that are not able to 
sustain an MVLS of at least $5 million do not appear to pose 
heightened risks to investors that are not already addressed by 
existing Commission requirements, but did not provide examples of 
such Commission requirements. See, e.g., Blank Rome Letter I at 5; 
Blank Rome Letter II at 2; Adial Letter I at 4.
---------------------------------------------------------------------------

    While existing Nasdaq continued listing requirements may address 
some similar concerns, as discussed above, the risks of heightened 
susceptibility to manipulative trading activity and difficulty 
maintaining fair and orderly markets in the securities of companies 
that are not able to sustain an MVLS of at least $5 million support the 
adoption of the proposed MVLS Requirement. The Exchange has proposed, 
and the Commission has approved, certain price-based continued listing 
requirements that reduce the period of time for a company to regain 
compliance based on investor protection concerns.\102\ The current 
proposal and rules that the Commission approved previously address 
different continued listing requirements and work in tandem to address 
similar Exchange concerns with lower-priced securities. For example, 
the Commission stated in the context of removing compliance periods for 
securities that have had excessive reverse stock splits and securities 
that are trading at very low prices,\103\ that there were investor 
protection concerns with allowing the securities identified in that 
proposal to have an extended period of time to regain compliance with 
the relevant requirements.\104\ Similar to the Reverse Stock Split 
Proposal, the Exchange states that companies identified in this 
proposal are not usually experiencing temporary problems and have other 
compliance issues.\105\ Moreover, while a reverse stock split increases 
a company's stock price, it does not directly change the company's 
MVLS.\106\ If a company is trading at a price compliant with the 
relevant bid price requirements, but has a very low MVLS, it could 
continue to be susceptible to manipulative trading.
---------------------------------------------------------------------------

    \102\ See, e.g., Securities Exchange Act Release No. 88716 (Apr. 
21, 2020), 85 FR 23393 (Apr. 27, 2020) (SR-NASDAQ-2020-001) 
(``Reverse Stock Split Proposal'') (approving modification of 
delisting process for securities with a bid price at or below $0.10 
and for securities that have had excessive reverse stock splits); 
Securities Exchange Act Release No. 104318 (Dec. 5, 2025), 90 FR 
57225, 57227 (Dec. 10, 2025) (SR-NASDAQ-2025-065) (``Minimum Bid 
Price Proposal'') (approving proposal to amend the application of 
minimum bid price rule for securities with a bid price at or below 
$0.10 and stating that ``the Exchange's proposal is reasonably 
designed to enhance its continued listing standards as it 
appropriately identifies securities listed on its market that are 
more likely to have serious recurrent issues in regaining and 
maintaining compliance with the [bid price requirement]'').
    \103\ See Reverse Stock Split Proposal at 23394. See also Nasdaq 
Rule 5810(c)(3)(A), which, as modified by the Reverse Stock Split 
Proposal, provides that if a company's security fails to meet the 
continued listing requirement for minimum bid price and the company 
has effected a reverse stock split over the prior one-year period; 
or has effected one or more reverse stock splits over the prior two-
year period with a cumulative ratio of 250 shares or more to one, 
then the Company shall not be eligible for any compliance period 
specified Nasdaq Rule 5810(c)(3)(A) and the Exchange shall issue a 
Staff Delisting Determination with respect to that security.
    \104\ See Reverse Stock Split Proposal at 23395-6.
    \105\ See Reverse Stock Split Proposal at 23395-6; supra note 17 
and accompanying text.
    \106\ See supra note 18.
---------------------------------------------------------------------------

    One commenter referenced the recently adopted Nasdaq Rule IM-5101-4 
and stated that the Commission's rationale when approving the rule--
that concerns about securities susceptible to manipulation would be 
addressed through a case-by-case process tied to trading activity--is 
contradictory with the ``automatic MVLS trigger with no cure period and 
no comparable individualized assessment'' of the current proposal.\107\ 
However, Nasdaq Rule IM-5101-4 provides that the Exchange may exercise 
its authority under Nasdaq Rule 5101 to delist the security where a 
security exhibits trading activity that is indicative of potential 
manipulation and the Commission has implemented a temporary trading 
suspension of that security pursuant to Section 12(k) of the Act 
(``Section 12(k) suspension'').\108\ Given that Nasdaq Rule IM-5101-4 
is specific to instances where there has been a Section 12(k) 
suspension, any overlap with the current proposal would be minimal. 
Further, the Commission recognizes that the Exchange's discretionary 
authority under Nasdaq Rule 5101 complements its quantitative listing 
requirements that provide explicit standards that are clearly stated 
and can be applied uniformly.
---------------------------------------------------------------------------

    \107\ Small Public Company Coalition Letter IV at 3.
    \108\ See Securities Exchange Act Release No. 105603 (June 3, 
2026), 91 FR 34675 (June 8, 2026) (SR-NASDAQ-2026-009).
---------------------------------------------------------------------------

4. Comments Regarding Effects on Delisted Companies
    Several commenters stated that the proposal would make raising 
capital more difficult for small companies.\109\ One commenter 
discussed the benefits of exchange listing for both smaller companies 
and investors in the context

[[Page 47007]]

of cost of capital.\110\ Specifically, this commenter stated that 
exchange listing provides smaller companies access to a larger set of 
investors and greater liquidity through access to secondary markets and 
allows investors to benefit from a set of Commission rules designed to 
enhance and organize the flow of information to investors.\111\ The 
commenter concluded that this lowers the cost of capital because 
investors ``are willing to pay a premium for the ability to trade 
easily,'' and ``are more willing to make long-dated investments when 
they know their positions can be readily transferred to other 
investors.'' \112\ The commenter further stated that investors are less 
inclined to invest in, and lenders are less willing to extend 
financing, to companies trading close to the bright-line threshold, 
which intensifies the downward price pressure.\113\
---------------------------------------------------------------------------

    \109\ See, e.g., Intercont Letter I; Intercont Letter II; 
Antelope Letter at 1; Baiya Letter at 1; Cardio Diagnostics Letter 
at 2; GeoVax Letter; Imunon Letter; Mobile-health Letter; Adial 
Letter I at 3-4; Adial Letter II at 3; Small Public Company 
Coalition Letter I at 4; INVO Letter at 1-2; Ernexa Letter at 2; HCW 
Letter at 2; SeaStar Letter I at 2; Edible Garden Letter at 2; 
Mackenzie Realty Letter at 2; Heart Sciences Letter at 1-2; Donohoe 
Letter I at 3-4; GreenPower Letter; Ascendiant Letter at 1; Blank 
Rome Letter II at 6-7; Lucosky Letter at 2; Donohoe Letter II at 3. 
Several commenters expressed concerns that companies above the $5 
million threshold may also face challenges raising capital or 
obtaining debt financing due to threat of possible delisting. See 
Ascendiant Letter at 1; Small Public Company Coalition Letter I at 
4.
    \110\ See Lewis Report at paragraphs 6-15.
    \111\ See id.
    \112\ Id. This commenter also stated that ``[f]irms with more 
liquid equity rely more heavily on equity financing and incur lower 
issuance costs, which in turn facilities greater investments in 
physical assets and R&D.'' Id.
    \113\ See id. at 4. One commenter stated that incentivized 
``sustained downward price pressure'' in proximity to the proposed 
threshold and amplification of ``valuation compression in otherwise 
solvent issuers'' implicates Section 3(f) of the Act and questioned 
whether the proposal will promote efficiency, competition, and 
capital formation. See IP Strategy Letter at 4.
---------------------------------------------------------------------------

    One commenter stated that the proposal may incentivize smaller 
issuers to seek listing on less regulated venues, rely more heavily on 
private capital markets with reduced transparency, or delay or forgo 
public listing.\114\ Another commenter stated that the proposal may 
increase risk to investors by incentivizing companies ``to engage in 
value-distorting actions,'' including ``reverse stock splits, overly 
dilutive financings, excessive marketing campaigns or premature asset 
sales.'' \115\
---------------------------------------------------------------------------

    \114\ See Blank Rome Letter I at 5.
    \115\ Adial Letter I at 4. See also Sullivan & Worcester Letter 
I at 2; Blank Rome Letter at 2-3; Adial Letter I at 2.
---------------------------------------------------------------------------

    Several commenters discussed the negative consequences of trading 
in the OTC market upon immediate delisting and suspension.\116\ 
Commenters stated that when a security is delisted and moves from 
Nasdaq to the OTC market, the price of such security experiences 
further decline because institutional investors with exchange-listing 
mandates will liquidate positions, market makers will withdraw, analyst 
coverage will cease, and liquidity will decline.\117\ One commenter 
believed that such consequences, in addition to elimination of the 
regulatory and disclosure framework that exchange listing provides, 
would harm retail investors, ``who disproportionately hold micro-cap 
securities.'' \118\ Several commenters also stated that shareholders 
may face difficulty exiting positions without significant price 
concessions.\119\ Several commenters further stated that many OTC 
issuers are not subject to the same shareholder approval requirements 
for significant corporate actions, leaving retail investors with fewer 
procedural protections and limited resources in the event of materially 
adverse corporate actions.\120\ Several commenters stated that trading 
in the OTC market would impact their access to the equity capital 
markets, cause reputational harm, and directly impair their ability to 
fund developments.\121\ One commenter discussed the benefits of the 
regulatory framework for exchange-listed securities, which are NMS 
securities.\122\ On the contrary, another commenter stated that the OTC 
markets ``are valuable trading venues that serve capital formation for 
small, large, and emerging companies.'' \123\
---------------------------------------------------------------------------

    \116\ See, e.g., Donohoe Letter I at 4; Strategic Investor 
Relations Letter at 3; Kelley Drye & Warren Letter I at 6; Sullivan 
& Worcester Letter I at 5; Mackenzie Realty Letter at 2; Heart 
Sciences Letter I at 2; IP Strategy Letter at 3, 6; Donohoe Letter 
II at 3; Bevilacqua Letter at 1-2.
    \117\ See Strategic Investor Relations Letter at 3; Kelley Drye 
& Warren Letter at 6; Sullivan & Worcester Letter I at 5; Sullivan & 
Worcester Letter II at 3-4; Mackenzie Realty Letter at 2; Heart 
Sciences Letter I at 2; IP Strategy Letter at 3, 6; Lucosky Letter 
at 3.
    \118\ See Strategic Investor Relations Letter at 3. See also 
Sullivan & Worcester Letter I at 5.
    \119\ See, e.g., Sullivan & Worcester Letter I at 5; Lucosky 
Letter at 3; Bevilacqua Letter at 2.
    \120\ See Sullivan & Worcester Letter I at 5; Small Public 
Company Coalition Letter I at 8; Ascendiant Letter at 2.
    \121\ See e.g., Antelope Letter at 1, Blank Rome Letter I at 2, 
Blank Rome Letter II at 5.
    \122\ See Lewis Report at paragraphs 16-18. This commenter 
provided examples of Commission rules and industry plans designed to 
improve the information environment and trade execution quality that 
apply to NMS securities, or exchange-listed securities, but not to 
OTC securities. See id.
    \123\ STA Letter at 3 (stating that it ``strongly disputes'' 
other commenters' views that ``automatic delisting will inflict 
severe, irreversible harm on affected companies by forcing them into 
the [OTC] markets''). See also STA Letter at 9-10; OTC Letter at 1, 
2 (stating that the OTC market can provide a low-cost, less complex 
alternative to listing exchanges, while also focusing on providing 
discloses that incentivize compliance with securities regulations); 
SIFMA Letter II at 5, n.8 (``[w]hile the effect of delisting can be 
negative for companies, these are predominantly companies without 
sound financials . . . [o]ther companies are delisted or leave 
listings exchanges with little negative effects on their stocks and 
resources saved'').
---------------------------------------------------------------------------

    Several commenters stated that the proposal's disproportionate 
burden on small-cap issuers, emerging growth companies, and issuers 
operating in developing sectors is an unnecessary burden on competition 
under Section 6(b)(8) of the Act.\124\ In particular, one commenter 
stated that the MVLS Requirement imposes a disproportionate compliance 
burden on micro-cap and small-cap issuers.\125\
---------------------------------------------------------------------------

    \124\ See e.g., IP Strategy Letter at 4, 9-10; Sullivan & 
Worcester Letter II at 4-5; Blank Rome Letter I at 2-4. See also 
supra notes 67 to 69 and accompanying text.
    \125\ See Sullivan & Worcester Letter II at 4.
---------------------------------------------------------------------------

    In response, the Exchange states that the proposal balances the 
goals of capital formation and investor protection by setting a 
transparent threshold where sustained trading under that threshold 
results in suspension of trading and delisting of the securities.\126\ 
The Exchange believes that any incidental burden on affected companies 
is necessary to better protect prospective investors and in furtherance 
of the purpose of the Act.\127\
---------------------------------------------------------------------------

    \126\ See Amendment No. 1, supra note 8, at 38464.
    \127\ See id.
---------------------------------------------------------------------------

    The Commission acknowledges that there are many benefits to 
companies and their shareholders related to being listed on a national 
securities exchange, including increased access to capital formation 
and promotion of market efficiency. Commenters have raised concerns 
that delisting companies that fall below the MVLS Requirement may lead 
to several negative outcomes, including, but not limited to, making 
raising capital more difficult for small companies \128\ and 
incentivizing smaller issuers to seek listing on less regulated 
venues.\129\ However, the benefits of listing and possible consequences 
of delisting do not override the need for an exchange to maintain and 
enforce continued listing standards such that the proposed rule would 
not be consistent with Section 6(b)(5) or Section 6(b)(8) of the Act. 
As discussed above, the immediate suspension and delisting of companies 
that do not comply with the MVLS Requirement will address identified 
risks of heightened susceptibility to manipulative trading activity and 
difficulty maintaining fair and orderly markets in these securities, 
and it is not unfairly discriminatory to impose a standard that is 
reasonably tailored to address those risks. Moreover, companies that 
fail to comply with the MVLS Requirement and are subsequently delisted 
will continue to be able to trade in the OTC market, which provides a 
viable alternative for the trading of companies that do not meet the 
requirements for Exchange

[[Page 47008]]

listing. These companies may also apply for Exchange listing in the 
future. The Exchange's proposal to immediately suspend and delist 
companies that fail to comply with the MVLS Requirement, as set forth 
in Amendment No. 1, is reasonably designed to prevent fraudulent and 
manipulative acts and practices, promote just and equitable principles 
of trade, and protect investors and the public interest, consistent 
with Section 6(b)(5) of the Act. Accordingly, the Exchange's proposal 
is not designed to permit unfair discrimination between customers, 
issuers, brokers, or dealers, consistent with Section 6(b)(5) of the 
Act; and will not impose any burden on competition that is not 
necessary or appropriate in furtherance of the purposes of the Act, 
consistent with Section 6(b)(8) of the Act.
---------------------------------------------------------------------------

    \128\ See supra notes 109-113 and accompanying text.
    \129\ See supra note 114 and accompanying text.
---------------------------------------------------------------------------

5. Comments Suggesting Alternatives
    Several commenters suggested alternatives to the proposal.\130\ One 
commenter suggested imposing stricter initial listing guidelines, 
rather than changing the continued listing requirements.\131\ Another 
commenter suggested using quantitative thresholds (e.g., involving cash 
and cash equivalents, net tangible assets, readily marketable 
securities or digital assets, or sufficient working capital) rather 
than MVLS.\132\ Two commenters that support the proposal suggested that 
the Exchange consider using market capitalization measures that only 
consider publicly held shares (i.e., Market Value of Publicly Held 
Shares and Market Value of Unrestricted Publicly Held Shares) rather 
than MVLS.\133\ Another commenter suggested expanding the MVLS 
calculation to include securities that are not listed on the 
Exchange.\134\ Other commenters suggested that the Exchange use an 
averaging methodology for measuring sustained non-compliance with the 
minimum $5 million MVLS standard.\135\ One commenter, who supports the 
proposal, stated that it believes the $5 million MVLS threshold may not 
be sufficient and recommended that the Commission monitor, on an 
ongoing basis, the effectiveness of the proposed rule upon 
adoption.\136\
---------------------------------------------------------------------------

    \130\ See SIFMA Letter I at 3; SIFMA Letter II at 1; Citadel 
Letter I at 1-2; Newton Letter; Bluejay Letter at 3; IP Strategy 
Letter at 13; Blank Rome Letter I at 5-6; Blank Rome Letter II at 8-
9; Adial Letter I at 4; Adial Letter II at 5; Strategic Investor 
Relations Letter at 5; Sullivan & Worcester Letter I at 3; Graubard 
Miller Letter 3; Autonomix Letter at 2; Small Public Company 
Coalition Letter I at 15; Small Public Company Coalition Letter III 
at 4; Lucosky Letter at 4; Glaspy Letter.
    \131\ See Newton Letter.
    \132\ See IP Strategy Letter at 13.
    \133\ See SIFMA Letter I at 3; SIFMA Letter II at 1; Citadel 
Letter I at 1-2.
    \134\ See Bluejay Letter at 3. See also Sullivan & Worcester 
Letter V at 5-6.
    \135\ See Strategic Investor Relations Letter at 5; Graubard 
Miller Letter 3; SIFMA Letter II at 8.
    \136\ See STA Letter at 7-8.
---------------------------------------------------------------------------

    Other commenters suggested that the Exchange provide enhanced 
public disclosures once an issuer approaches the minimum $5 million 
MVLS threshold,\137\ while another commenter recommended the Exchange 
use an enhanced monitoring mechanism for issuers approaching the 
threshold to allow heightened oversight without immediate 
suspension.\138\ Two commenters suggested that the Exchange conduct a 
qualitative review of a company on a case-by-case basis prior to 
delisting,\139\ while another commenter recommended the Exchange adopt 
a mechanism for considering sector-specific or situational and 
qualitative factors.\140\ Another commenter recommended extending the 
deficiency period from 30 days to 120 days.\141\ Other commenters 
suggested that there should be a compliance period to allow companies 
to take corrective action for deficiencies \142\ and that the Hearings 
Panel should be permitted to make additional considerations before 
suspension.\143\ One commenter requested that, if the proposal were 
approved, effectiveness of the changes should be delayed for no less 
than 12 months.\144\
---------------------------------------------------------------------------

    \137\ See Graubard Miller Letter at 3; Blank Rome Letter I at 5; 
Adial Letter I at 4.
    \138\ See Small Public Company Coalition I at 14.
    \139\ See Blank Rome Letter I at 6; Adial Letter I at 4.
    \140\ See Strategic Investor Relations Letter at 5.
    \141\ See Small Public Company Coalition I at 13.
    \142\ See, e.g., Strategic Investor Relations Letter at 5; 
Sullivan & Worcester Letter I at 3. See also Graubard Miller Letter 
at 3; Autonomix Letter at 2; IP Strategy Letter at 13.
    \143\ See, e.g., IP Strategy Letter at 13.
    \144\ See Small Public Company Coalition III at 7. See also 
Bluejay Letter I at 3 (suggesting a 6-12 month transition period).
---------------------------------------------------------------------------

    Even if commenters' suggestions could provide alternative means to 
address concerns that securities with low market capitalization are 
susceptible to manipulative trading activity and may present 
difficulties with the maintenance of fair and orderly markets in these 
securities, these suggestions are not part of Nasdaq's proposal and the 
Commission must approve the proposal if it finds the proposal is 
consistent with the Act and the rules thereunder.\145\ For the reasons 
discussed herein, the Exchange's proposal to immediately suspend and 
delist companies that fail to comply with the MVLS Requirement, as set 
forth in Amendment No. 1, is reasonably designed to prevent fraudulent 
and manipulative acts and practices, to protect investors and public 
interest, and is not designed to permit unfair discrimination between 
customers, issuers, brokers, or dealers, consistent with Section 
6(b)(5) of the Act.
---------------------------------------------------------------------------

    \145\ See 15 U.S.C. 78s(b)(2)(C)(i).
---------------------------------------------------------------------------

B. Lack of a Stay Pending Hearings Panel Review

    The Exchange proposes to amend Nasdaq Rule 5815(a)(1)(B) to provide 
that a timely request for a hearing will not stay the suspension of the 
securities from trading pending the issuance of a written Hearings 
Panel decision where the company received a Staff Delisting 
Determination due to a failure to comply with the MVLS 
Requirement.\146\ According to the Exchange, given the difficulties 
associated with maintaining fair and orderly markets in securities of 
low value companies, it is not appropriate for these companies to 
continue trading during the pendency of the Hearings Panel review 
process.\147\ Companies may appeal the Staff Delisting Determination to 
the Hearings Panel, but the companies' securities will generally trade 
in the OTC market while the appeal is pending.\148\
---------------------------------------------------------------------------

    \146\ See supra note 21 and accompanying text. See also 
Amendment No. 1, supra note 8, at 38462.
    \147\ See supra note 22 and accompanying text.
    \148\ See supra note 21.
---------------------------------------------------------------------------

    Several commenters raised concerns regarding the removal of the 
automatic stay of suspension pending Hearings Panel review.\149\ 
Several commenters opposed the proposal to amend Nasdaq Rule 
5815(a)(1)(B)(ii) to provide that a hearing request shall not stay the 
suspension of trading when there is a deficiency relating to the MVLS 
Requirement, and stated that a stay pending appeal is an important 
procedural safeguard for listed companies to receive meaningful review 
before facing the harms caused by suspension and being relegated to 
trade on the OTC market.\150\ One of these commenters stated that the 
lack of a stay of the suspension of trading pending review renders 
appeal rights ``largely illusory'' and that the stay pending appeal is 
``a fundamental safeguard that ensures listed companies receive

[[Page 47009]]

meaningful review before suffering the severe consequences of 
delisting.'' \151\ Another commenter stated that in the absence of a 
stay, issuers will ``suffer[ ] the full adverse effects of delisting--
loss of liquidity, institutional selling pressure, and reputational 
harm--before any review occurs.'' \152\ Several commenters stated that 
the absence of an opportunity for a hearing before the Hearings Panel 
before suspension of trading would violate issuers' rights to 
procedural due process and the fair procedure requirement under Section 
6(b)(7) of the Act.\153\
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    \149\ See Strategic Investor Relations Letter at 2-3, 5; Kelley 
Drye & Warren Letter at 5; Donohoe Letter I at 2-3, 5-6; IP Strategy 
Letter at 7-8; Heart Sciences Letter II at 5; Virax Letter I at 2; 
Shechter Letter at 2; Adial Letter II at 3-4; Sullivan & Worcester 
Letter II at 3; Sullivan & Worcester Letter III at 3; Small Public 
Company Coalition Letter III at 4-6; Bevilacqua Letter at 2.
    \150\ See, e.g., Strategic Investor Relations Letter at 2-3; 
Kelly Drye & Warren Letter at 5; Donohoe Letter I at 5-6; Blank Rome 
Letter II at 4-5; Bevilacqua Letter at 2.
    \151\ Strategic Investor Relations Letter at 2-3.
    \152\ Blank Rome Letter II at 5. This commenter also stated that 
under existing Nasdaq rules, the only existing precedent for denying 
a stay applies to companies whose business plan is to complete one 
or more acquisitions and that fail to complete their business 
combination within 36 months. See Blank Rome Letter II at 4. See 
also Adial Letter II at 4 (stating that the limited precedent for 
Nasdaq denying a stay relates to ``fundamentally different 
circumstances''). However, Nasdaq rules enumerate several other 
listing deficiencies for which a timely request for a hearing will 
not stay the suspension of securities from trading, including where 
the issuer fails to meet certain bid price requirements. See Nasdaq 
Rule 5815(a)(1)(B)(ii).
    \153\ See, e.g., Donohoe Letter I at 5-6; Donohoe Letter II at 
1, 4; IP Strategy Letter at 7-8; Sullivan & Worcester Letter II at 
5; Sullivan & Worcester Letter III at 5.
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    In response, the Exchange states that it continues to believe that 
immediate suspension from trading for a company that failed to maintain 
the MVLS Requirement is appropriate, and references previous Commission 
statements in In re Tassaway.\154\ The Exchange also points to the 
statements by supporting commenters, who disagree that automatic 
delisting for failing to maintain the MVLS Requirement will cause 
``severe and irreversible harm to affected companies by moving them to 
the OTC markets.'' \155\ The Exchange states that, in its own 
experience, companies can take action to regain compliance while 
trading in the OTC market.\156\
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    \154\ See Amendment No. 1, supra note 8, at 38463 (citing In re 
Tassaway, Securities Exchange Act Release No. 11291 (Mar. 13, 1975), 
45 SEC 706, 6 SEC Docket 427 (``In re Tassaway'')). Two commenters 
expressed disagreement and concerns with how the Exchange referenced 
and relied on statements made by the Commission in In re Tassaway. 
See Small Public Company Coalition Letter V at 5 and Sullivan & 
Worcester Letter V at 3-4.
    \155\ Amendment No. 1, supra note 8, at 38463.
    \156\ See id. The Exchange states that it has observed that 
companies that are non-compliant with Nasdaq Rule 5815(a)(1)(B)(ii) 
have regained compliance and have resumed trading on the Exchange. 
See id.
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    As discussed above, a company that fails to comply with the MVLS 
Requirement may be likely to have an insufficient investor base, public 
float, and trading interest necessary to promote fair and orderly 
markets in their securities and relatedly may have heightened 
susceptibility to manipulation. It is consistent with investor 
protection to prohibit the securities of such companies from continuing 
to trade on the Exchange during a review of the delisting 
determination.\157\ Given these concerns, the Exchange's proposal, as 
set forth in Amendment No. 1, to immediately suspend and delist 
companies that fail to comply with the MVLS Requirement is reasonably 
designed to prevent fraudulent and manipulative acts and practices, to 
promote just and equitable principles of trade, to protect investors 
and the public interest, and is not designed to permit unfair 
discrimination between customers, issuers, brokers, or dealers, 
consistent with Section 6(b)(5) of the Act.
---------------------------------------------------------------------------

    \157\ See In re Tassaway at 709 (``[P]rimary emphasis must be 
placed on the interests of prospective future investors . . . [who 
are] entitled to assume that the securities in [Nasdaq] meet 
[Nasdaq's] standards. Hence the presence in [Nasdaq] of non-
complying securities could have a serious deceptive effect.''). The 
Commission previously approved an Exchange rule that prohibits 
trading during the pendency of an appeal based on concerns of 
potential manipulation in the stock. See Securities Exchange Release 
No. 102245 (Jan. 17, 2025), 90 FR 8081 (Jan. 23, 2025).
---------------------------------------------------------------------------

    The proposal is also consistent with Section 6(b)(7) of the Act in 
that it provides a fair procedure for the prohibition or limitation by 
the Exchange of any person with respect to access to services offered. 
A listed company whose security is subject to immediate suspension and 
delisting under the proposal after failing to comply with the MVLS 
Requirement will still be able to seek review of the Staff Delisting 
Determination by the Hearings Panel, as discussed below.

C. Hearings Panel Review Process

    In the Initial Proposal, the Exchange proposed to modify Nasdaq 
Rule 5815(c)(1)(H) to provide that, in the case of a company that 
failed to comply with the MVLS Requirement, the Hearings Panel would 
only be permitted to reverse a delisting decision based on a 
determination that the Staff Delisting Determination was in error.\158\ 
Under the Initial Proposal, the Hearings Panel would not have been 
permitted to grant an exception under Nasdaq Rule 5815(c)(1)(A) 
allowing the company additional time to regain compliance.\159\
---------------------------------------------------------------------------

    \158\ See Initial Proposal, supra note 3, at 3936. Under the 
Initial Proposal, the proposed changes to Nasdaq Rule 5815(c)(1)(H) 
included failure to comply with the MVLS Requirement as one of the 
cases under which the Hearings Panel is not permitted to consider 
facts indicating that the company had regained compliance under 
Nasdaq Rule 5815(c)(1)(E) or grant an exception under Nasdaq Rule 
5815(c)(1)(A) allowing the company additional time to regain 
compliance. See id.
    \159\ See id.
---------------------------------------------------------------------------

    Two commenters explicitly supported the proposed modifications to 
Nasdaq Rule 5815(c)(1)(H) in the Initial Proposal.\160\ However, 
several commenters raised concerns regarding the limitations on 
Hearings Panel discretion to review the delisting determination under 
the Initial Proposal.\161\ One commenter stated that the proposal to 
amend Nasdaq Rule 5815(c)(1)(H) would reduce the Hearings Panel to a 
``ministerial function'' and suggested that Nasdaq should allow the 
Hearings Panel to have full discretion to consider evidence that the 
company has regained compliance and grant exceptions to allow 
additional time.\162\ Several commenters stated that Nasdaq is not 
operating within statutory constraints of Section 6(b)(7) of the Act by 
attaching automatic suspension and delisting consequences to a 
mechanical price-based trigger, and limiting the scope and practical 
effectiveness of appellate review.\163\
---------------------------------------------------------------------------

    \160\ See Citadel Letter I at 1; PTG Letter at 1.
    \161\ See, e.g., Strategic Investor Relations Letter at 2-3, 5; 
Kelley Drye & Warren Letter at 5; Donohoe Letter I at 2-3, 5-6; IP 
Strategy Letter at 7-8; Heart Sciences Letter II at 5; Virax Letter 
I at 2; Shechter Letter at 2; Adial Letter II at 3-4; Sullivan & 
Worcester Letter II at 3; Sullivan & Worcester Letter III at 3; 
Small Public Company Coalition Letter III at 4-6.
    \162\ See Strategic Investor Relations Letter at 3, 5. See also 
Kelley Drye & Warren Letter at 5; IP Strategy Letter at 7-8; Donohoe 
Letter I at 3.
    \163\ See e.g., IP Strategy Letter at 7-8, Sullivan & Worcester 
Letter II at 2 and 6.
---------------------------------------------------------------------------

    In response to these concerns, in Amendment No. 1, the Exchange 
modifies this aspect of the proposal to allow the Hearings Panel, when 
reviewing a delisting decision based on a company's failure to comply 
with the MVLS Requirement, to grant an exception of up to 180 days for 
the company to come back into compliance by satisfying the Exchange's 
initial listing requirements. Specifically, instead of modifying 
existing Nasdaq Rule 5815(c)(1)(H),\164\ the Exchange

[[Page 47010]]

proposes to adopt Nasdaq Rule 5815(c)(1)(I) to provide that in the case 
of a company that received a Staff Delisting Determination notice due 
to a failure to comply with the MVLS Requirement, the Hearings Panel 
may reverse a delisting decision where the Hearings Panel determines 
that the Staff Delisting Determination was in error, or grant an 
exception for a period not to exceed 180 days from the Staff Delisting 
Determination for the company to demonstrate that it meets all 
requirements for initial listing.\165\ The Exchange states that it 
acknowledges that some companies with a low market capitalization may 
meaningfully recover and therefore their continued listing on the 
Exchange may be appropriate.\166\ The Exchange further states that the 
proposed addition of Nasdaq Rule 5815(c)(1)(I) appropriately balances 
the Exchange's obligation to protect investors while allowing a company 
whose operational and financial difficulties are indeed temporary to 
demonstrate to an independent Hearings Panel that continued listing is 
appropriate.\167\ Moreover, the Exchange states that requiring 
companies in these circumstances to satisfy the Exchange's initial 
listing requirements, which are generally higher than the continued 
listing requirements, will provide a level of certainty that the 
company will not immediately fall out of compliance with the MVLS 
Requirement or any other continued listing requirement.\168\
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    \164\ Under current Nasdaq Rule 5815(c)(1)(H), the Hearings 
Panel is prevented from granting an exception or considering facts 
indicating that a company has regained compliance where a company 
whose business plan is to complete one or more acquisitions, as 
described in Nasdaq Rule IM-5101-2, fails to satisfy (i) the 
requirement set forth in Nasdaq Rule IM-5101-2(b) and Nasdaq Rule 
5452(a)(3) to complete one or more business combinations within 36 
months of the effectiveness of its initial public offering (``IPO'') 
registration statement; or (ii) the requirements for initial listing 
immediately following a business combination as required by Nasdaq 
Rule IM-5101-2. In these situations, the Hearings Panel may only 
reverse a delisting decision where the Hearings Panel determines 
that the Staff Delisting Determination letter was in error and that 
the company never failed to satisfy the requirement. See Nasdaq Rule 
5815(c)(1)(H). Under the proposal as modified by Amendment No. 1, 
Nasdaq Rule 5815(c)(1)(H) would remain unchanged.
    \165\ See supra note 23 and accompanying text.
    \166\ See supra note 76 and accompanying text.
    \167\ See supra note 24 and accompanying text.
    \168\ See Amendment No. 1, supra note 8, at 38462.
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    Several commenters stated that proposed Nasdaq Rule 5815(c)(1)(I) 
does not provide a meaningful cure period to companies that fail to 
comply with the MVLS Requirement.\169\ One commenter stated that the 
amended proposal retains ``one of the most problematic aspects of the 
rule'' in continuing to deny a company that fails to meet the MVLS 
Requirement an ordinary stay of suspension pending Hearings Panel 
review.\170\ This commenter also stated that the proposal continues to 
risk delisting companies that are experiencing a temporary decline in 
MVLS.\171\ Other commenters raised concerns that while the amended 
proposal provides for a cure period, the decision whether to grant this 
exception would be entirely within the Hearings Panel's 
discretion.\172\
---------------------------------------------------------------------------

    \169\ See, e.g., Virax Letter II at 1-2; Graubard Miller Letter 
II at 2 and 5-6; Donohoe Letter II at 2; Sullivan & Worcester Letter 
V at 1-4; Small Public Company Coalition Letter V at 2, 8-10.
    \170\ See Graubard Miller Letter II at 3. See also Small Public 
Company Coalition Letter V at 8.
    \171\ See Graubard Miller Letter II at 4.
    \172\ See Small Public Company Coalition Letter V at 9 (stating 
that the Exchange has not identified any criteria governing the 
Hearings Panel's determination to grant an exception); Sullivan & 
Worcester Letter V at 2 (stating that the Hearings Panel's ability 
to grant an exception is ``entirely discretionary and 
unpredictable'').
---------------------------------------------------------------------------

    Commenters also expressed concern with the proposed requirement 
that a company that has been delisted, but has been granted an 
exception to the delisting determination, must meet initial listing 
standards instead of continued listing standards.\173\ One commenter 
stated ``[a]n issuer that has been relegated to the OTC market is less 
likely to satisfy the higher initial listing standards required for the 
New Hearings Panel Exception, precisely because the metrics that govern 
initial listing, including market value of listed securities, market 
value of publicly held shares, and minimum bid price, deteriorate 
significantly as a direct consequence of suspension.'' \174\
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    \173\ See Sullivan & Worcester Letter V at 2-3; Small Public 
Company Coalition Letter V at 3. One of these commenters further 
stated that changes in Amendment No. 1 do not address the Lewis 
Report findings. See id. 4-5. Another commenter also stated that the 
issuer must satisfy the materially higher initial listing standards, 
while at the same time experiencing ``the reduced liquidity, 
diminished institutional participation, reputational harm, and 
impaired access to capital caused by the suspension itself.'' Small 
Public Company Coalition Letter V at 8.
    \174\ Sullivan & Worcester Letter V at 3.
---------------------------------------------------------------------------

    By providing the Hearings Panel the authority to grant an exception 
to a delisting determination, and allowing up to 180 days for a company 
to come back into compliance by satisfying the Exchange's initial 
listing requirements, the proposal will allow the Hearings Panel to 
determine whether the circumstances demonstrate that it is appropriate 
to provide a company with an opportunity to regain compliance and 
continue trading on the Exchange. The requirement that a company must 
satisfy the Exchange's initial, generally higher, listing 
standards,\175\ rather than simply achieving a $5 million MVLS to 
regain compliance, will help to ensure that such companies do not 
immediately fall out of compliance with the proposed MVLS Requirement 
and other quantitative continued listing requirements. In this way, the 
proposal reasonably balances the objectives of the delisting process, 
which, in part, is designed to allow companies experiencing temporary 
financial or business issues the opportunity to regain compliance with 
listing standards, with the need to prevent the prolonged trading of 
the securities of a company that fails to comply with the MVLS 
Requirement and may experience heightened susceptibility to 
manipulative trading activity and be less able to maintain fair and 
orderly markets. Thus, the Exchange's proposal, as set forth in 
Amendment No. 1, is reasonably designed to prevent fraudulent and 
manipulative trading practices and to protect investors and public 
interest and is consistent with Section 6(b)(5) of the Act.
---------------------------------------------------------------------------

    \175\ For example, the Market Value of Unrestricted Publicly 
Held Shares requirement for a company seeking initial listing 
through an IPO on NGM is at least $15 million; and the Market Value 
of Publicly Held Shares requirement for continued listing on NGM is 
$15 million, unless the company seeks to maintain listing through 
the equity standard, in which case the Market Value of Publicly Held 
Shares requirement is $5 million. See Nasdaq Rules 5405(b)(1)(C), 
5405(b)(2)(C), 5405(b)(3)(B), 5450(b)(1)(C), 5450(b)(2)(D), 
5450(b)(3)(C). The minimum bid price requirement is $4 for initial 
listing, and $1 for continued listing. See Nasdaq Rules 5405(a)(1), 
5450(a)(1), 5505(a)(1), 5550(a)(2).
---------------------------------------------------------------------------

    Further, the proposal is consistent with Section 6(b)(7) of the Act 
in that it provides a fair procedure for the prohibition or limitation 
by the Exchange of any person with respect to access to services 
offered. A listed company whose security is subject to immediate 
suspension and delisting under the proposal after failing to comply 
with the MVLS Requirement will still be able to seek review of the 
Staff Delisting Determination by the Hearings Panel. Further, while 
such company's security will not trade on the Exchange during the 
pendency of any appeal, the Hearings Panel will continue to have 
authority under the proposal to grant an exception for a period not to 
exceed 180 days from Staff Delisting Determination for the company to 
demonstrate that it meets all requirements for initial listing.\176\ 
Moreover, the Hearings Panel will continue to have the authority to 
consider any failure to meet any quantitative standard for continued 
listing, and the company will be given written notice of such 
consideration and an opportunity to respond.\177\ The company will also 
continue to be able to appeal a Hearings Panel decision to the Listing 
Council.\178\
---------------------------------------------------------------------------

    \176\ See supra note 23 and accompanying text.
    \177\ See Nasdaq Rule 5815(c)(3).
    \178\ See supra note 14 (citing Nasdaq Rule 5820).
---------------------------------------------------------------------------

    For these reasons, the Commission finds that the proposed rule 
change, as modified by Amendment No. 1, is consistent with the Act.

IV. Conclusion

    It is therefore ordered, pursuant to Section 19(b)(2) of the 
Act,\179\ that the

[[Page 47011]]

proposed rule change (SR-NASDAQ-2026-004), as modified by Amendment No. 
1, be and hereby is, approved.
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    \179\ 15 U.S.C. 78s(b)(2).

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\180\
---------------------------------------------------------------------------

    \180\ 17 CFR 200.30-3(a)(12).
---------------------------------------------------------------------------

Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-15060 Filed 7-24-26; 8:45 am]
BILLING CODE 8011-01-P