Submission for OMB Review; Comment Request; Extension: Regulation G

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Published

December 26, 2024

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Securities and Exchange Commission

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<title>Federal Register, Volume 89 Issue 247 (Thursday, December 26, 2024)</title>
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[Federal Register Volume 89, Number 247 (Thursday, December 26, 2024)]
[Notices]
[Page 105160]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-30767]


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SECURITIES AND EXCHANGE COMMISSION

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


Submission for OMB Review; Comment Request; Extension: Regulation 
G

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

    Notice is hereby given that, pursuant to the Paperwork Reduction 
Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange 
Commission (``Commission'') has submitted to the Office of Management 
and Budget this request for extension of the previously approved 
collection of information discussed below.
    Regulation G (17 CFR 244.100--244.102) under the Securities 
Exchange Act of 1934 (the ``Exchange Act'') (15 U.S.C. 78a et seq.) 
requires publicly reporting companies that disclose or releases 
financial information in a manner that is calculated or presented other 
than in accordance with generally accepted accounting principles 
(``GAAP'') to provide a reconciliation of the non-GAAP financial 
information to the most directly comparable GAAP financial measure. 
Regulation G implemented the requirements of Section 401 of the 
Sarbanes-Oxley Act of 2002 (15 U.S.C. 7261). We estimate that 
approximately 7,196 public companies must comply with Regulation G 
approximately six times a year for a total of 43,176 responses 
annually. We estimated that it takes approximately 0.5 hours per 
response (0.5 hours per response x 43,176 responses) for a total 
reporting burden of 21,588 hours annually.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a 
currently valid control number.
    Public comment instructions: The public may view and comment on 
this information collection request at: <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202412-3235-021">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202412-3235-021</a> or send an email comment to 
<a href="/cdn-cgi/l/email-protection#a1ece3f98feeece38feee8f3e08ff2e4e2fec5c4d2cafecec7c7c8c2c4d3e1ceccc38fc4ced18fc6ced7"><span class="__cf_email__" data-cfemail="68252a304627252a4627213a29463b2d2b370c0d1b0337070e0e010b0d1a2807050a460d0718460f071e">[email&#160;protected]</span></a> within 30 days of the day 
after publication of this notice by January 27, 2025.

    Dated: December 19, 2024.
J. Matthew DeLesDernier,
Deputy Secretary.
[FR Doc. 2024-30767 Filed 12-23-24; 8:45 am]
BILLING CODE 8011-01-P


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