XBRL US Comment on Special Purpose Acquisition Companies, Shell Companies, and Projections, File No. S7-13-22

The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.