# Submission for OMB Review; Comment Request; Extension: Regulation G
*Upon Written Request Copies Available From:* Securities and Exchange Commission, Office of FOIA Services, 100 F Street NE, Washington, DC 20549-2736
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 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 7,196 public companies must comply with Regulation G approximately six times a year for a total of 43,176 responses annually. We estimated that it takes approximately 0.5 hours per response (0.5 hours per response x 43,176 responses) for a total reporting burden of 21,588 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.
*Public comment instructions:* The public may view and comment on this information collection request at: *https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202412-3235-021* or send an email comment to *[email protected]* within 30 days of the day after publication of this notice by January 27, 2025.
Dated: December 19, 2024.
J. Matthew DeLesDernier,
Deputy Secretary.