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

          - [SEC File No. 270-518, OMB Control No. 3235-0576]

*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                     *MBX.OMB.OIRA.SEC_desk_officer@omb.eop.gov*                     within 30 days of the day after publication of this notice by January 27, 2025.                

Dated: December 19, 2024.

J. Matthew DeLesDernier,

Deputy Secretary.

[FR Doc. 2024-30767 Filed 12-23-24; 8:45 am]

BILLING CODE 8011-01-P