Thomas W. Franck

Associate Attorney, Washington, D.C.

tfranck@gibsondunn.com

+1 202.777.9549

Thomas W. Franck is an associate in the Washington, D.C. office of Gibson Dunn. He practices in the firm’s Transactional Department.

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SEC Proposes Amendments to Permit Optional Semiannual Reporting by Public Companies

May 8, 2026 | Posted by Aaron K. Briggs; Mellissa Campbell Duru; Andrew L. Fabens; Hillary H. Holmes; Thomas J. Kim; Brian J. Lane; Julia Lapitskaya; Kristen C. Limarzi; Ronald O. Mueller; Michael A. Titera; Peter Wardle; Lori Zyskowski; Thomas W. Franck Topic(s): Disclosure; Financial Statements; Securities Regulation

Companies evaluating the alternatives would need to consider a number of factors addressed in this update, including investor expectations and any reporting obligations under debt agreements.