Subject: S7-12-21

Nov. 23, 2021

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

Vanessa A. Countryman, Secretary
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

Dear Ms. Countryman:

RE: Potential Technical Changes to EDGAR Filer Access and Filer Account Management Processes, File Number S7-12-21

Thank you for the opportunity to comment on the potential changes to the EDGAR System through EDGAR Next. I am Helen Ryan, Operations Manager at P3 Data Systems, Inc.

The purpose of this letter is to ask the Commission to extend the deadline for the submission of comments for the potential technical changes to the EDGAR System, for these reasons:

• November SEC filing deadlines will limit the ability of registrants to review and respond appropriately to the Request for Comment:
• Non-accelerated filers 10-Q deadline is November 15, with late 10-Q deadline of November 22.
• Accelerated filers 10-Q deadline is November 10, with late 10-Q deadline of November 15.
• Large, accelerated filers 10-Q deadline is November 9, with late 10-Q deadline of November 15.
• Thanksgiving Holiday the week of November 22 will further impact registrants' ability to conduct a thorough evaluation of the EDGAR Next program and Beta.

Most registrants do not fully understand the proposed changes to EDGAR and given the filing deadlines and holiday, we do not believe they will be able to turn their attention to the Request for Comment until mid- to late November at the earliest.

We respectfully ask that the Commission extend the deadline to ensure that you will be able to receive well-thought-out input from filing agents and registrants. EDGAR Next will be a significant change from the current filing submission process. Receiving the appropriate feedback is critical to ensuring the efficient processing of filings as the SEC works to modernize the EDGAR process.

Please feel free to contact me with any immediate questions at

Respectfully,