2025-2026 Correspondence Under Exchange Act Rule 14a-8

This page contains correspondence submitted to the Division of Corporation Finance relating to the 2025-2026 proxy season and any Division responses to that correspondence. 

• Rule 14a-8(j) Notifications With No Division Response Forthcoming
• Responses to Rule 14a-8(j) Notifications
• Incoming No-Action Requests Under 14a-8(i)(1)
• No-Action Responses Issued Under 14a-8(i)(1)

Additional Archives

Materials relating to historical no-action responses issued under Exchange Act Rule 14a-8 are archived below. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.

2024-2025 | 2023-2024 |2022-2023 | 2021-2022 | 2020-2021 | 2019-2020 | Jan.-Nov. 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007

Rule 14a-8(j) Notifications With No Division Response Forthcoming

Note: The Division does not intend to respond to the following Rule 14a-8(j) notifications. If a company desires a response, it should supplement its notification and provide the information requested in the Division’s November 17, 2025 statement.  

• Walmart Inc., March 5, 2026 (Withdrawn)
• DXC Technology Company, February 25, 2026
• Axon Enterprise, Inc., February 10, 2026 (Withdrawn)
• McDonald's Corp, February 9, 2026 (Withdrawn)
• PepsiCo, Inc., February 9, 2026 (Withdrawn)
• The Walt Disney Company, January 30, 2026 (Withdrawn)
• The Walt Disney Company, January 30, 2026 (Withdrawn)
• The Walt Disney Company, January 30, 2026 (Withdrawn)
• Insight Enterprises, Inc., January 9, 2026
• Analog Devices, Inc., December 30, 2025 (Withdrawn)
• Berkshire Hathaway Inc., December 22, 2025
• Berkshire Hathaway Inc., December 22, 2025
• Texas Roadhouse, Inc., December 18, 2025 (Withdrawn)
• Apple Inc., December 18, 2025 (Withdrawn)
• Apple Inc., December 8, 2025 (Withdrawn)
• Advance Auto Parts, Inc., December 3, 2025
• F5 Inc., November 26, 2025 (Withdrawn)
• Apple Inc., November 26, 2025 (Withdrawn)
• Apple Inc., November 26, 2025 (Withdrawn)
• Microsoft Corporation, November 26, 2025 (Withdrawn)
• Visa Inc, November 26, 2025 (Withdrawn)
• Citizens Financial Services, November 13, 2025
• Starbucks Corp, November 7, 2025
• Starbucks Corporation, November 7, 2025
• Starbucks Corporation, November 7, 2025
• Starbucks Corporation, November 7, 2025
• Analog Devices, November 4, 2025
• Apple Inc, October 20, 2025
• Tyson Foods Inc., September 26, 2025
• Olin Corp., September 26, 2025
• Costco Wholesale Corp, September 15, 2025
• Braemar Hotels & Resorts Inc., August 17, 2025
   

Responses to Rule 14a-8(j) Notifications

• Kyndryl Holdings, Inc., April 14, 2026
• McKesson Corp., April 14, 2026
• Stifel Financial Corp, March 18, 2026
• Commerce.com, Inc., March 16, 2026
• Dell Technologies Inc., March 16, 2026
• Dell Technologies Inc., March 16, 2026
• Skyworks Solutions, Inc., March 10, 2026
• The Kroger Co., March 10, 2026
• The Kroger Co., March 10, 2026
• The Kroger Co., March 10, 2026
• BJ’s Wholesale Club Holdings, Inc., March 10, 2026
• BJ’s Wholesale Club Holdings, Inc., March 10, 2026
• Altimmune, Inc., March 10, 2026
• NVIDIA Corporation, March 10, 2026
• JPMorgan Chase & Co., March 9, 2026
• General Motors Company, March 9, 2026
• Mondelez International, Inc., March 9, 2026
• Health Catalyst, Inc., March 5, 2026
• Best Buy Co., Inc, March 5, 2026
• CrowdStrike Holdings, Inc, March 5, 2026
• Fidelity National Financial, Inc, March 5, 2025
• GameStop Corp., March 5, 2026
• Monolithic Power Systems, Inc, March 5, 2026
• Target Corp, March 5, 2026
• United Therapeutics Corp., March 5, 2026
• Alphabet, Inc, March 4, 2026
• Comcast Corp, March 4, 2026
• Thermo Fisher Scientific Inc, March 4, 2026
• AirBnb, Inc, March 3, 2026
• Coupang, Inc, March 3, 2026
• Embassy Bancorp, Inc, March 3, 2026
• Fortinet, Inc., March 3, 2026
• UnitedHealth Group Incorporated, February 13, 2026
• UnitedHealth Group Incorporated, February 13, 2026
• Sarepta Therapeutics, Inc., February 13, 2026
• CarMax, Inc., February 11, 2026
• General Dynamics Corporation, February 11, 2026
• Nexstar Media Group, Inc., February 11, 2026
• Axon Enterprise, Inc., February 10, 2026
• Cassava Sciences, Inc., February 10, 2026
• Chevron Corporation, February 10, 2026
• Civeo Corporation, February 10, 2026
• Devon Energy Corporation, February 10, 2026
• Masimo Corporation, February 10, 2026
• MasterBrand, Inc., February 10, 2026
• Precision BioSciences, Inc., February 10, 2026
• Regeneron Pharmaceuticals, Inc., February 10, 2026
• Salesforce, Inc., February 10, 2026
• Salesforce, Inc., February 10, 2026
• Tenet Healthcare Corporation, February 10, 2026
• McDonald's Corporation, February 9, 2026
• McDonald's Corporation, February 9, 2026
• Progyny Inc., February 5, 2026
• Amazon.com, Inc., February 5, 2026
• Amazon.com, Inc., February 5, 2026
• Amazon.com, Inc., February 5, 2026
• Amazon.com, Inc., February 5, 2026
• JPMorgan Chase & Co., January 30, 2026
• Amazon.com, Inc., January 30, 2026
• Amazon.com, Inc., January 30, 2026
• Amazon.com, Inc., January 30, 2026
• American Tower Corporation, January 30, 2026
• Clean Energy Fuel Corp., January 30, 2026
• EMCOR Group, Inc., January 30, 2026
• Exxon Mobil Corporation, January 30, 2026
• Gevo, Inc., January 30, 2026
• McDonald's Corporation, January 30, 2026
• Merck & Co., Inc., January 30, 2026
• Merck & Co., Inc., January 30, 2026
• Merck & Co., Inc., January 30, 2026
• PG&E Corporation, January 30, 2026
• Pinterest, Inc., January 30, 2026
• Roper Technologies, Inc., January 30, 2026
• State Street Corporation, January 30, 2026
• Teladoc Health, Inc., January 30, 2026
• Jewett-Cameron Trading Co. Ltd., January 30, 2026
• Walt Disney Co., January 22, 2026
• Walt Disney Co., January 22, 2026
• Walt Disney Co., January 22, 2026
• CVS Health Corp., January 16, 2026
• Diamondback Energy, Inc., January 16, 2026
• Labcorp Holdings Inc., January 16, 2026
• Teleflex Inc., January 16, 2026
• Chubb Limited, January 15, 2026
• Cummins Inc., January 15, 2026
• GE Vernova Inc., January 15, 2026
• Royal Gold, Inc., January 15, 2026
• Alaska Air Group, Inc., January 14, 2026
• Cleveland Cliffs Inc., January 14, 2026
• CSX Corp., January 14, 2026
• First American Financial Corp., January 14, 2026
• NiSource Inc., January 14, 2026
• Inspire Medical Systems Inc., January 13, 2026
• PepsiCo, Inc., January 13, 2026
• Alexandria Real Estate Equities, Inc., January 13. 2026
• Lockheed Martin Corp., January 13, 2026
• PepsiCo, Inc., January 13, 2026
• Cadence Design Systems, Inc.,  January 13. 2026
• Danaher Corporation, January 13. 2026
• Elevance Health, Inc., January 13. 2026
• AbbVie Inc, January 7, 2026
• AbbVie Inc, January 7, 2026
• AbbVie Inc, January 7, 2026
• Align Technology, Inc, January 6, 2026
• Eli Lilly and Co., January 6, 2026
• Emergent BioSolutions Inc, January 6, 2026
• Emergent BioSolutions Inc, January 6, 2026
• The GEO Group, Inc., January 6, 2026
• Huntington Ingalls Industries, Inc., January 6, 2026
• Newell Brands Inc., January 6, 2026
• Occidental Petroleum Corp, January 6, 2026
• Occidental Petroleum Corp, January 6, 2026
• United Parcel Service, Inc., January 6, 2026
• United Parcel Service, Inc., January 6, 2026
• United Parcel Service, Inc., January 6, 2026
• Dominion Energy, Inc., January 5, 2026
• Dominion Energy, Inc., January 5, 2026
• Church & Dwight Co., Inc., January 5, 2026
• AT&T Inc., January 2, 2026
• AT&T Inc., January 2, 2026
• Constellation Energy, January 2, 2026
• Exelon Corp, January 2, 2026
• Fortive Corporation, January 2, 2024
• GE HealthCare Technologies Inc., January 2, 2026
• Marathon Petroleum Corp, January 2, 2026
• Moderna, Inc., January 2, 2026
• Prologis, Inc., January 2, 2026
• Truist Financial Corp, January 2, 2026
• Valero Energy Corp, January 2, 2026
• Wells Fargo & Company, January 2, 2026
• Abbott Laboratories, December 31, 2025
• Abbott Laboratories, December 31, 2025
• The Chemours Company, December 31, 2025
• Intuitive Surgical, Inc., December 31, 2025
• Berkshire Hathaway Inc., December 30, 2025
• General Electric Company, December 29, 2025
• Public Service Enterprise Group Incorporated, December 29, 2025
• Pfizer Inc., December 29, 2025
• RTX Corporation, December 29, 2025
• Teledyne Technologies Incorporated, December 29, 2025
• T. Rowe Price Group, Inc., December 29, 2025
• The Cooper Companies, Inc., December 29, 2025
• Bank of America Corporation, December 29, 2025
• Apple Inc., December 18, 2025
• LKQ Corporation, December 18, 2025
• Expeditors International of Washington, December 18, 2025
• Broadcom Inc., December 18, 2025
• FMC Corporation, December 18, 2025
• DTE Energy Company, December 18, 2025
• Charter Communications, Inc., December 16, 2025
• Adobe Inc., December 9, 2025
• Fastenal Company, December 8, 2025
• Johnson & Johnson, December 8, 2025
• Emerson Electric Company, November 26, 2025
• Becton, Dickinson and Company, November 26, 2025
• Amentum Holdings Inc., November 26, 2025
• Concentrix Corp., November 26, 2025
• Science Applications International Corporation, November 26, 2025
• Air Products & Chemicals, November 19, 2025
   

Incoming No-Action Requests Under 14a-8(i)(1)

No-Action Responses Issued Under 14a-8(i)(1)