[Federal Register Volume 86, Number 203 (Monday, October 25, 2021)]
[Notices]
[Pages 58964-58965]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-23152]


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SECURITIES AND EXCHANGE COMMISSION

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


Submission for OMB Review; Comment Request

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

Extension:
    Regulation G

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

[[Page 58965]]

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 (0.5 hours per response x 84,000 responses) for a total 
reporting burden of 42,000 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.
    The public may view background documentation for this information 
collection at the following website: www.reginfo.gov. Find this 
particular information collection by selecting ``Currently under 30-day 
Review--Open for Public Comments'' or by using the search function. 
Written comments and recommendations for the proposed information 
collection should be sent within 30 days of publication of this notice 
to (i) www.reginfo.gov/public/do/PRAMain and (ii) David Bottom, 
Director/Chief Information Officer, Securities and Exchange Commission, 
c/o Cynthia Roscoe, 100 F Street NE, Washington, DC 20549, or by 
sending an email to: [email protected].

    Dated: October 19, 2021.
J. Matthew DeLesDernier,
Assistant Secretary.
[FR Doc. 2021-23152 Filed 10-22-21; 8:45 am]
BILLING CODE 8011-01-P


