
[Federal Register Volume 80, Number 10 (Thursday, January 15, 2015)]
[Notices]
[Pages 2124-2125]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-00534]


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SECURITIES AND EXCHANGE COMMISSION


Proposed Collection; Comment Request

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

Extension:
    Regulation G; OMB Control No. 3235-0576, SEC File No. 270-518.

    Notice is hereby given that, pursuant to the Paperwork Reduction 
Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange 
Commission (``Commission'') is soliciting comments on the collection of 
information

[[Page 2125]]

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

    Dated: January 9, 2015.
Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2015-00534 Filed 1-14-15; 8:45 am]
BILLING CODE 8011-01-P


