From time to time, the SEC invites comments from the public on Proposed Rules, Concept Releases, Self-Regulatory Organization filings, Public Company Accounting Oversight Board Rulemaking, Rulemaking Petitions, and Other Releases. Less frequently, the SEC invites public comment on Final Rules, Interpretive Releases, and Policy Statements.
You can submit your comments to the SEC by one of the following four methods. To help us process and review your comments more efficiently, please use only one method.
Important: The SEC will make all submitted comments available to the public. Comments sent via online form or e-mail will be posted on the SEC website. Comments sent via paper will be converted to PDF and then posted on our website. The SEC does not edit personal identifying information from submissions; submit only information that you wish to make available publicly.
1. Online form
To locate rules open for comment, browse the various rules index pages:
- Proposed Rules
- Concept Releases
- Self-Regulatory Organization (SRO) filings
- Public Company Accounting Oversight Board Rulemaking
- Rulemaking Petitions
- Other Releases.
You can access the online form through the "Submit comments" link. You can also include attachments to the form.
- Send comments to email@example.com.
- The subject line of your message must include the File Number for the rule. This is the number that begins “S7-” or “SR-”.
- If you attach a document, indicate the format or software used (e.g., PDF, Word Perfect, MS Word, ASCII text, etc.) to create the attachment.
- Please note that we now accept comment letters in PDF format.
- DO NOT submit attachments as HTML, GIF, TIFF, PIF, ZIP, or EXE.
You may also submit comments through www.regulations.gov, an integrated federal resource for researching and commenting on rulemaking. On that website, you can search, view, and comment on proposed federal regulations open for comment. Once you have located the document you want to comment on, click on the "Comment Now" button, and follow the instructions to complete the online form.
Send 3 copies of your paper comment letter to:
Elizabeth M. Murphy, Secretary
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-0609
Each copy must list the “File Number” for the rule. This is the number that begins “S7-” or “SR-”.
For more on the SEC rulemaking process and types of rules, see Rulemaking, How It Works.