Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Securities and Exchange Commission

*Upon Written Request Copies Available From:*                     Securities and Exchange Commission, Office of FOIA Services, 100 F Street NE., Washington, DC 20549-2736.                

*Extension:*

Regulation G.; SEC File No. 270-518; OMB Control No. 3235-0576.
      ( print page 17136)    
                    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 14,000 public companies must comply with Regulation G approximately six times a year for a total of 84,000 responses annually. We estimated that it takes approximately 0.5 hours per response (84,000 × 0.5 hours) for a total reporting burden of 42,000 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.

                    The public may view the background documentation for this information collection at the following Web site,                     *www.reginfo.gov*. Comments should be directed to: (i) Desk Officer for the Securities and Exchange Commission, Office of Information and Regulatory Affairs, Office of Management and Budget, Room 10102, New Executive Office Building, Washington, DC 20503, or by sending an email to:                     *Shagufta_Ahmed@omb.eop.gov;*                     and (ii) Pamela Dyson, Director/Chief Information Officer, Securities and Exchange Commission,  c/o Remi Pavlik-Simon, 100 F Street NE., Washington, DC 20549 or send an email to:                     *PRA_Mailbox@sec.gov.*                     Comments must be submitted to OMB within 30 days of this notice.                

Dated: March 25, 2015.

Brent J. Fields,

Secretary.

[FR Doc. 2015-07250 Filed 3-30-15; 8:45 am]

BILLING CODE 8011-01-P