[Federal Register: June 2, 2009 (Volume 74, Number 104)]
[Notices]
[Page 26444-26445]
[DOCID:fr02jn09-112]

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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-59991; File No. PCAOB-2008-06]

Public Company Accounting Oversight Board; Order Approving
Proposed Amendment to Board Rules Relating to Inspections

May 28, 2009.

I. Introduction

    On December 9, 2008, the Public Company Accounting Oversight Board
(the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange
Commission (the ``Commission'') a proposed rule amendment (PCAOB-2008-
06) pursuant to Section 107(b) of the Sarbanes-Oxley Act of 2002 (the
``Act'') relating to the Board's rules governing inspections of
registered public accounting firms. Notice of the proposed rule
amendment was published in the Federal Register on April 24, 2009.\1\
The Commission received four comment letters relating to the proposed
rule amendment. For the reasons discussed below, the Commission is
granting approval of the proposed rule amendment.
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    \1\ See SEC Release No. 34-59792 (April 20, 2009); 74 FR 18753
(April 24, 2009).
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II. Description

    On December 9, 2008, the PCAOB submitted to the Commission a
proposed amendment to its inspection rules to adjust the inspection
frequency requirements for certain non-U.S. registered public
accounting firms. The proposed amendment would add paragraph (f) to
existing Rule 4003 to provide that, with respect to any foreign
registered public accounting firm that under the Board's inspection
rules had a 2008 deadline for the first Board inspection, such deadline
would be extended to 2009. Pursuant to the requirements of Section
107(b) of the Act and Section 19(b) of the Securities Exchange Act of
1934 (the ``Exchange Act''), the Commission published the proposed
amendment for public comment on April 20, 2009.

III. Discussion

    Section 104 of the Act requires the PCAOB to conduct a continuing
program of inspections to assess the degree of compliance of each
registered public accounting firm and associated persons of that firm
with the Act, the rules of the PCAOB, the rules of the Commission, and
professional standards, in connection with its performance of audits,
issuance of audit reports, and related matters involving issuers.
Section 104(b)(1)(B) of the Act requires the PCAOB to conduct an
inspection, at least once every three years, of each registered firm
that regularly provides audit reports for 100 or fewer issuers, and
Section 104(b)(2) of the Act authorizes the PCAOB to adopt rules
adjusting that frequency.
    The Commission received four comment letters relating to the
proposed rule amendment. Three of the comments came from registered
public accounting firms \2\ and one came from a foreign regulator.\3\
The letters from the accounting firms supported adoption of the
amendment, although one questioned whether a one-year delay provided
sufficient time for resolution of the issues related to the affected
inspections. While not specifically related to the proposed amendment,
all of the commenters also reiterated views

on foreign inspections more generally, which they indicated they also
had expressed to the PCAOB in response to a Board request for comment
issued concurrently with the issuance of the proposed amendment. We are
mindful of these and other views regarding the implications of foreign
inspections. We will continue to work with the PCAOB on these issues
and encourage the PCAOB to consider these comments in connection with
any future action the Board considers, including the impact of a
further delay of the inspections affected by this proposed amendment.
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    \2\ Deloitte Touche Tohmatsu; PricewaterhouseCoopers LLP; and
Ernst & Young LLP.
    \3\ China Securities Regulatory Commission.
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    The proposed amendment itself does not limit the PCAOB's authority
to conduct inspections at any time and does not affect registered
firms' obligations under the Act. Nor does it, nor could it, resolve
the broader views expressed by the commenters. However, as the Board
explained, the adjustment would provide additional time to continue
discussions on outstanding matters and work towards cooperation and
coordination with authorities in all relevant jurisdictions. The
adjustment will accomplish this while delaying a relatively small
number of inspections.

IV. Conclusion

    On the basis of the foregoing, the Commission finds that the
proposed amendment to the Board's rules governing inspections of
registered public accounting firms are consistent with the requirements
of the Act and the securities laws and are necessary or appropriate in
the public interest or for the protection of investors.
    It is therefore ordered, pursuant to Section 107 of the Act and
Section 19(b)(2) of the Exchange Act, that the proposed rule amendment
(File No. PCAOB-2008-06) be and hereby is approved.

    By the Commission.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9-12744 Filed 6-1-09; 8:45 am]

BILLING CODE 8010-01-P


Comment Info: =================

General Comment:May 14, 2014

Dear Mr. Zeller:

I am writing to you today as an individual consumer.  I would like to request an extension of the comment period for the Food and Drug Administration's ("FDA") Proposed Rule Deeming Tobacco Products to be Subject to the Federal Food, Drug, and Cosmetic Act, as amended by the Family Smoking and Prevention and Tobacco Control Act (the "Proposed Rule") published at 79 Fed. Reg. 23,142 and Federal Register No. 2014-09491. On behalf of myself, I am requesting that the comment period for the Proposed Rule be extended by the FDA for an additional 105 days, extending it from its current 75-day period to 180 days.

The Proposed Rule raises a number of significant issues and questions that are important to me as a consumer of products that are proposed for regulation under the Proposed Rule. The Proposed Rule asks approximately a hundred different questions to which I would like to respond. I want to provide my thoughts and comments on many of these issues. I have already spent many hours researching and dissecting these issues, but they take time. I know that the FDA took several years create the Proposed Rule, so I think it is reasonable to allow the public a mere six months to comment on it. This is our only opportunity, as consumer and citizens of the nation to provide our feedback to our governing body concerning this particular issue.

I feel very strongly about e-cigarettes as an alternative to combustible cigarettes. They have improved my health and my overall quality of life. I wish to provide you with my personal story as well as science- and evidence-based responses to your questions so that you can take my comment into account. I realize that the FDA has the authority under 21 CFR 10.40 to extend this time frame and that the FDA has exercised this authority on numerous occasions in the past. I would therefore ask that you do so here, so that all stakeholders have the opportunity to provide their comments on this proposed regulation.

I appreciate your consideration of my request and am happy to discuss this issue with you further if you so desire.  Thank you for your time.


[Federal Register Volume 82, Number 45 (Thursday, March 9, 2017)]
[Notices]
[Pages 13116-13117]
[FR Doc No: 2017-04638]

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DEPARTMENT OF ENERGY

Federal Energy Regulatory Commission

Combined Notice of Filings #1

    Take notice that the Commission received the following exempt
wholesale generator filings:

    Docket Numbers: EG17-71-000.
    Applicants: Playa Solar 1, LLC.
    Description: Notice of Self-Certification of Exempt Wholesale
Status of Playa Solar 1, LLC.
    Filed Date: 3/2/17.
    Accession Number: 20170302-5187.
    Comments Due: 5 p.m. ET 3/23/17.

    Docket Numbers: EG17-72-000.
    Applicants: Playa Solar 2, LLC.
    Description: Notice of Self-Certification of Exempt Wholesale
Generator Status of Playa Solar 2, LLC.
    Filed Date: 3/2/17.
    Accession Number: 20170302-5189.
    Comments Due: 5 p.m. ET 3/23/17.

    Take notice that the Commission received the following electric
rate filings:

    Docket Numbers: ER16-505-002.
    Applicants: South Central MCN LLC.
    Description: Compliance filing: Amended Compliance Filing to be
effective 4/1/2016.
    Filed Date: 3/2/17.
    Accession Number: 20170302-5192.
    Comments Due: 5 p.m. ET 3/23/17.

    Docket Numbers: ER16-1023-003.
    Applicants: ISO New England Inc., Eversource Energy Service
Company.
    Description: Compliance filing: Merger Cost Recovery Settlement
Compliance Filing; Docket ER16-1023-000 to be effective 6/1/2016.
    Filed Date: 3/1/17.
    Accession Number: 20170301-5310.
    Comments Due: 5 p.m. ET 3/22/17.

    Docket Numbers: ER17-349-001.
    Applicants: PJM Interconnection, L.L.C.
    Description: Compliance filing: Compliance Filing per order issued
January 12, 2017 in Docket No. ER17-349-000 to be effective N/A.
    Filed Date: 3/2/17.
    Accession Number: 20170302-5181.
    Comments Due: 5 p.m. ET 3/23/17.

    Docket Numbers: ER17-1092-000.
    Applicants: Southwest Power Pool, Inc.

    Description: Sec.  205(d) Rate Filing: Attachment AE Revisions--
Variable Demand Curve and Scarcity Pricing Methodology to be effective
5/11/2017.
    Filed Date: 3/2/17.
    Accession Number: 20170302-5200.
    Comments Due: 5 p.m. ET 3/23/17.

    Docket Numbers: ER17-1093-000.
    Applicants: Midcontinent Independent System Operator, Inc.
    Description: Sec.  205(d) Rate Filing: 2017-03-03_SA 3005 CMS-MISO
ENRIS Agreement (J469) to be effective 2/28/2017.
    Filed Date: 3/3/17.
    Accession Number: 20170303-5053.
    Comments Due: 5 p.m. ET 3/24/17.

    Docket Numbers: ER17-1094-000.
    Applicants: PJM Interconnection, L.L.C.
    Description: Sec.  205(d) Rate Filing: Original Service Agreement
No. 4633, Queue No. AB1-026 to be effective 2/1/2017.
    Filed Date: 3/3/17.
    Accession Number: 20170303-5055.
    Comments Due: 5 p.m. ET 3/24/17.

    The filings are accessible in the Commission's eLibrary system by
clicking on the links or querying the docket number.
    Any person desiring to intervene or protest in any of the above
proceedings must file in accordance with Rules 211 and 214 of the
Commission's Regulations (18 CFR 385.211 and 385.214) on or before 5:00
p.m. Eastern time on the specified comment date. Protests may be
considered, but intervention is necessary to become a party to the
proceeding.
    eFiling is encouraged. More detailed information relating to filing
requirements, interventions, protests, service, and qualifying
facilities filings can be found at: http://www.ferc.gov/docs-filing/efiling/filing-req.pdf. For other information, call<PHONE_NUMBER>
(toll free). For TTY, call<PHONE_NUMBER>.

    Dated: March 3, 2017.
Nathaniel J. Davis, Sr.,
Deputy Secretary.
[FR Doc. 2017-04638 Filed 3-8-17; 8:45 am]
 BILLING CODE 6717-01-P


[Federal Register Volume 79, Number 209 (Wednesday, October 29, 2014)]
[Notices]
[Page 64431]
[FR Doc No: 2014-25674]

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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-73418; File No. SR-NASDAQ-2014-038]

Self-Regulatory Organizations; The NASDAQ Stock Market LLC;
Notice of Designation of a Longer Period for Commission Action on
Proceedings To Determine Whether To Approve or Disapprove a Proposed
Rule Change, as Modified by Amendment Nos. 1 and 2 Thereto, Relating to
Listing and Trading of Shares of the NASDAQ-100 DIVS Index ETF Under
Rule 5705

October 23, 2014.
    On April 10, 2014, The NASDAQ Stock Market LLC (``Exchange'') filed
with the Securities and Exchange Commission (``Commission''), pursuant
to Section 19(b)(1) of the Securities Exchange Act of 1934 (``Act'')
\1\ and Rule 19b-4 thereunder,\2\ a proposed rule change to list and
trade shares (``Shares'') of the Reality Shares NASDAQ-100 DIVS Index
ETF (``Fund'') (formerly, Reality Shares NASDAQ-100 Isolated Dividend
Growth Index ETF) under NASDAQ Rule 5705. The proposed rule change was
published for comment in the Federal Register on April 30, 2014.\3\ On
May 6, 2014, the Exchange filed Amendment No. 1 to the proposed rule
change, which amended and replaced the proposed rule change in its
entirety.\4\ On June 4, 2014, the Exchange filed Amendment No. 2 to the
proposed rule change.\5\ On June 13, 2014, pursuant to Section 19(b)(2)
of the Act,\6\ the Commission designated a longer period within which
to approve the proposed rule change, disapprove the proposed rule
change, or institute proceedings to determine whether to disapprove the
proposed rule change.\7\ On July 29, 2014, the Commission instituted
proceedings under Section 19(b)(2)(B) of the Act \8\ to determine
whether to approve or disapprove the proposed rule change.\9\ In
response to the Order Instituting Proceedings, the Commission received
one comment letter on the proposal.\10\
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
    \3\ See Securities Exchange Act Release No. 72014 (Apr. 24,
2014), 79 FR 24465 (``Notice'').
    \4\ In Amendment No. 1, the Exchange confirmed the hours of the
three trading sessions on the Exchange, clarified the valuation of
investments for purposes of calculating net asset value, clarified
what information would be available on the Fund's Web site, and
provided additional information relating to surveillance with
respect to certain assets held by the Fund. Amendment No. 1 provided
clarification to the proposed rule change, and because it does not
materially affect the substance of the proposed rule change or raise
novel or unique regulatory issues, Amendment No. 1 is not subject to
notice and comment.
    \5\ The Exchange filed Amendment No. 2 to the proposal to
reflect a name change to the Fund and the underlying index.
Specifically, the Exchange replaced each reference to ``Reality
Shares NASDAQ-100 Isolated Dividend Growth ETF'' in the proposal
with ``Reality Shares NASDAQ-100 DIVS Index ETF'' and replaced each
reference to ``Reality Shares NASDAQ-100 Isolated Dividend Growth
Index'' in the proposal with ``Reality Shares NASDAQ-100 DIVS
Index.'' Amendment No. 2 is a technical amendment and is not subject
to notice and comment as it does not materially affect the substance
of the filing.
    \6\ 15 U.S.C. 78s(b)(2).
    \7\ See Securities Exchange Act Release No. 72384, 79 FR 35205
(Jun. 19, 2014). The Commission designated a longer period within
which to take action on the proposed rule change and designated July
29, 2014, as the date by which it should approve, disapprove, or
institute proceedings to determine whether to disapprove the
proposed rule change.
    \8\ 15 U.S.C. 78s(b)(2)(B).
    \9\ See Securities Exchange Act Release No. 72715, 79 FR 45556
(Aug. 5, 2014) (``Order Instituting Proceedings''). Specifically,
the Commission instituted proceedings to allow for additional
analysis of the proposed rule change's consistency with Section
6(b)(5) of the Act, which requires, among other things, that the
rules of a national securities exchange be ``designed to prevent
fraudulent and manipulative acts and practices, to promote just and
equitable principles of trade,'' and ``to protect investors and the
public interest.'' See id.
    \10\ See Letter from Eric Ervin, President, Reality Shares ETF
Trust and Reality Shares Advisors, LLC, and President and CEO,
Reality Shares, Inc., to Kevin M. O'Neill, Deputy Secretary,
Commission, dated August 22, 2014.
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    Section 19(b)(2) of the Act \11\ provides that, after initiating
disapproval proceedings, the Commission shall issue an order approving
or disapproving the proposed rule change not later than 180 days after
the date of publication of notice of filing of the proposed rule
change. The Commission may, however, extend the period for issuing an
order approving or disapproving the proposed rule change by not more
than 60 days if the Commission determines that a longer period is
appropriate and publishes the reasons for that determination. The
proposed rule change was published for notice and comment in the
Federal Register on April 30, 2014.\12\ The 180th day after publication
of the notice of the filing of the proposed rule change in the Federal
Register is October 27, 2014, and the 240th day after publication of
the notice of the filing of the proposed rule change in the Federal
Register is December 26, 2014.
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    \11\ 15 U.S.C. 78s(b)(2).
    \12\ See supra note 3.
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    The Commission finds it appropriate to designate a longer period
within which to issue an order approving or disapproving the proposed
rule change so that it has sufficient time to consider the proposed
rule change, including the matters raised in the comment letter to the
proposed rule change.
    Accordingly, the Commission, pursuant to Section 19(b)(2) of the
Act,\13\ designates December 26, 2014 as the date by which the
Commission shall either approve or disapprove the proposed rule change
(File No. SR-NASDAQ-2014-038).
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    \13\ 15 U.S.C. 78s(b)(2).

    For the Commission, by the Division of Trading and Markets,
pursuant to delegated authority.\14\
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    \14\ 17 CFR 200.30-3(a)(57).
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Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2014-25674 Filed 10-28-14; 8:45 am]
BILLING CODE 8011-01-P