Academic Comment Letters Comments on Proposed Rule: Holding Foreign Companies Accountable Act DisclosureCurtis J. Milhaupt, William F. Baxter-Visa International Professor of Law, Stanford Law School and Lauren Yu-Hsin Lin, Associate Professor of Law, City University of Hong KongChen Jie, Professor of Law,the Institute of Law, Chinese Academy of Social Sciences Feng Guo,Professor of Law, Wuhan University Law School; Gu Gongyun,Professor of Law,East China University of Political Science and Law; Peng Bing,Professor of Law, Peking University Law School; Tang Xin , Professor of Law, Tsinghua University Law School; Xing Huiqiang, Professor of Law, Central University of Finance and Economics Law School; Ye Lin,Professor of Law,Renmin University of China Law School; Zhao Wanyi,Professor of Law,Southwest University of Political Science and Law; and Zhang Zixue,Professor of Law,China University of Political Science and LawEmmanuel T. De George, Assistant Professor of Accounting, University of Miami Herbert Business School; Miguel Minutti-Meza, Department Chair and Associate Professor of Accounting, University of Miami Herbert School of Business; Daniel J. Taylor, Arthur Andersen Associate Professor, The Wharton School, University of Pennsylvania; and Yini Wang, Ph.D. Candidate, University of Miami Herbert Business School Back to SEC Comments