The following Letter Type B, or variations thereof, was submitted by individuals or entities.

Letter Type B:

Dear SEC Rule Comments,

The U.S. Securities and Exchange Commission should demand that corporate managers be more transparent with shareholders regarding their long-term plans.

Managers should be required to disclose to shareholders if their company is making political decisions — for example, seeking to upend efforts to address the climate crisis. They should have to be clear as to whether their hiring practices genuinely aim to increase diversity and representation on their board. And they should have to disclose in what countries they pay taxes, so shareholders can decide if the company's real motive in moving profits overseas is to evade U.S. taxes. Shareholders and the public have a right to be informed of these sorts of environmental, social and governance factors, and we call on the SEC to hold public companies accountable.

Thank you for your consideration.

http://www.sec.gov/comments/4-730/4730typeb.htm