SEC Comment Count Mismatch Could Delay Quarterly Earnings Rule

The SEC says it received over 200,000 public comments on a proposal to let companies file earnings semiannually instead of quarterly—a record. But its public docket shows only 23,786 posted. The gap stems from emails sent to "comment@sec.gov" versus "comments@sec.gov." Reconciling it could delay the rule and invite Administrative Procedure Act challenges.