Academic Comment Letters

Comments on Proposed Rule: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure

• Preeti Choudhary, Dhaliwal-Reidy School of Accountancy, University of Arizona

• Dr. Jayanthi Sunder, Dr. Isabel Wang, Dr. John Jiang, and Dr. Musaib Ashraf, The University of Arizona and Michigan State University

• Joshua Mitts, Columbia Law School

• Michelle Lowry, Marshall Vance, Anthony Vance, Pamplin College of Business, Virginia Tech

• Matthew Nicolai, Carnegie Mellon University