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Comment: SEC proposed rule on FAST Act modernization

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Grant Thornton has issued a comment letter to the SEC on its proposed rule, FAST Act Modernization and Simplification of Regulation S-K. The firm generally supports the SEC’s efforts to enhance the effectiveness of public company disclosures, but asks the SEC to consider whether comments received on the April 13, 2016, concept release Business and Financial Disclosure Required by Regulation S-K also could be relevant for this proposed rule.