Joint Trade Association Letter on Regulation S-K

The Corporate Governance Coalition for Investor Value (the “Coalition”) has been formed to provide a forum for the discussion of issues of common interest among its members to advocate for strong corporate governance policies and the federal securities laws that promote long-term value creation for investors and the firms in which they invest. Coalition members represent American businesses of all sizes, from every industry sector and geographic region. These businesses produce the goods and services that drive the American economy, employing and creating opportunities for millions of Americans and serving the countless communities nation-wide in which they operate. The Coalition believes that strong corporate governance policies are important to provide investors with a return on investment and businesses with the capital needed to grow and operate.