USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 1 of 23 ORAL ARGUMENT SCHEDULED FOR MARCH 24, 2016 Nos. 12-7139 & 12-7140 IN THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT ACT NOW TO STOP WAR AND END RACISM, et al., APPELLEES & CROSS-APPELLANTS, v. DISTRICT OF COLUMBIA, APPELLANT & CROSS-APPELLEE. ON APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA Cross-Appellants' Responsive Supplemental Brief Addressing the Impact of Reed v. Town of Gilbert, Arizona, 135 S. Ct. 2218, 2224 (2015) CARL L. MESSINEO MARA VERHEYDEN-HILLIARD THE PARTNERSHIP FOR CIVIL JUSTICE FUND 617 Florida Avenue, NW Washington, DC 20001 T. (202) 232-1180; F. (202) 747-7747 cm@justiceonline.org mvh@justiceonline.org USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 2 of 23 TABLE OF CONTENTS I. The District’s Sign Regulation is Content-Based and Expressly Makes Distinctions Based on the Content or Message of a Sign ..........................................1 II. The District Mischaracterizes the Reed Opinion and Oral Argument .............2 A. Justice Alito’s Concurrence Regarding One-Time Events Should Not Be Read to Encompass Signs Conveying a Political Message of Continuing Relevancy ...............................................................................................................2 B. At Oral Argument Justice Alito Disputed the Contention, Advanced by the District, that an Event Distinction Was Not Content-Based ..................................4 C. The District Misrepresents its Own Regulations in the Context of Reed .....4 D. The Event-Based Regulation Can Be Wielded to Prematurely Truncate Political Speech of Continuing Relevancy .............................................................5 III. The Court Should Reject the District’s Efforts to Reiterate Arguments and Reasoning Rejected by the Supreme Court in Reed ..................................................6 IV. The District’s Belated Attempt to Relitigate its Case When it Failed to Meet its Burden of Proof, Despite Being on Notice, Should Be Denied ............................7 ii USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 3 of 23 TABLE OF AUTHORITIES 1 Cases *ANSWER Coal. v. D.C., 798 F. Supp. 2d 134 (D.D.C. 2011) .............................7, 8 *ANSWER Coal. v. D.C., 905 F. Supp. 2d 317 (D.D.C. 2012) .................................8 Hill v. Colorado, 530 U.S. 703 (2000) ......................................................................6 Miss. Comm’n on Envtl. Quality v. EPA, 790 F.3d 138 (D.C. Cir. 2015) .................3 National Federation of Independent Business v. Sebelius, 132 S. Ct. 2556, 183 L. Ed. 2d 450 (2012)........................................................................................3 *Reed v. Town of Gilbert, Arizona, 135 S. Ct. 2218, 192 L. Ed. 2d 236, 2015 U.S. LEXIS 4061 (June 18, 2015)........................................ 2, 3, 4, 5, 6, 7, 8 Renton v. Playtime Theatres, 475 U.S. 41 (1986) .................................................6, 7 Regulations 24 D.C. MUN. REGS. § 108 .....................................................................................1 24 D.C. MUN. REGS. § 108.5 ..................................................................................1 Law Review Articles Igor Kirman, Note, Standing Apart To Be a Part: The Precedential Value of Supreme Court Concurring Opinions, 95 Colum. L. Rev. 2083 (1995)................4 1 Authorities upon which we chiefly rely are marked with asterisks. iii USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 4 of 23 GLOSSARY ANSWER plaintiff Act Now to Stop War and End Racism MASF plaintiff Muslim American Society Freedom Foundation NOVs Notices of Violation iv USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 5 of 23 I. The District’s Sign Regulation is Content-Based and Expressly Makes Distinctions Based on the Content or Message of a Sign The District’s regulations at 24 D.C. MUN. REGS. § 108 et seq. regulate signs based on what the signs say. This is content-based regulation. District inspectors read the content of signs to decide based on that content, and applying unfettered discretion to interpret that content, whether to issue a fine and/or require that a sign containing political speech be removed from public view. The only signs at issue here are noncommercial signs. The District’s challenged regulations already prohibit signs the content of which relates “to the sale of goods or services” id. § 108.5. The signs precipitating this litigation called to stop a war and for a march at the White House. (JA298.) MASF and ANSWER affixed the signs to lampposts until, unprecedented in the District’s history and sparked by a politically hostile television report, an approximately 300 baseless NOVs issued, which chilled MASF from further postering. (JA31.) The relevancy of political advocacy to stop a war, and the discussion it engenders, does not, as the District argues, “expire” upon the occurrence of a related march. See District’s Supplemental Br. 6 (insisting regulatory restrictions apply “only long after the communicative content of the sign has expired”). USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 6 of 23 The District admits “a law that ‘on its face draws distinctions based on the message a speaker conveys’ meets th[e] test” to be deemed content-based. District’s Supplemental Br. 3-4 (citing Reed, 135 S. Ct. at 2227). The District refuses to concede the obvious, that its regulations meet this test and are, therefore, content-based and subject to strict scrutiny. The District conflates viewpoint and content-based discrimination in its effort to gloss over its regulations’ evident content-based constitutional infirmity. The District contends that the regulations do not distinguish within the topic of event-related signs and should therefore be saved. District’s Supplemental Br. 5, 7. If the regulations distinguished between types of events, they might be viewpoint based. The fact that regulations facially restrict all noncommercial signs if the content relates to an event renders it a content-based distinction. II. The District Mischaracterizes the Reed Opinion and Oral Argument A. Justice Alito’s Concurrence Regarding One-Time Events Should Not Be Read to Encompass Signs Conveying a Political Message of Continuing Relevancy Justice Alito, joined by two Justices, joined in the opinion of the Court (i.e., thereby assented to both outcome and rationale of the majority opinion) and wrote separately to identify certain factual circumstances, not then present before the Court, which the Justices believe would not be deemed content-based. 2 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 7 of 23 Justice Alito identified “[r]ules imposing time restrictions on signs advertising a one-time event.” Reed, 135 S. Ct. at 2223. At oral argument, Justice Alito asked petitioner’s counsel “What if it’s commercial and it related to a one-time event. For example, for a yard sale.” (Tr. 8 (attached)) (omitted from the District’s transcript presentation). Justice Alito’s inquiry highlighted the different constitutional protections between the one-day commercial yard sale and constitutionally protected political speech. Ibid. (“If [the government] allow[s] election-related signs to be put up in the right-of-way, then anybody who has a yard sale has an equal right?”); See also MASF Principal Br. 51-52; ECF No. 64 3 - 6, 16 – 18 (distinguishing political speech from one-day yard sale). Justice Alito’s reference to a one-day commercial yard sale is readily distinguishable from signage containing protected political expression. The District’s argument regarding the “narrowest grounds” is inapplicable, pertaining solely to the treatment of a plurality opinion, i.e., when at least five Justices agree on the result but no single opinion garners five votes. District’s Supplemental Br. 9 (citing Miss. Comm’n on Envtl. Quality v. EPA, 790 F.3d 138, 176 n.22 (D.C. Cir. 2015) discussing application of National Federation of Independent Business v. Sebelius, 132 S. Ct. 2556, 183 L. Ed. 2d 450 (2012) (plurality opinion)). There is no clearly established rule for affording such a simple concurrence precedential value or to treat it as a limitation on the Court’s majority 3 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 8 of 23 opinion. See Igor Kirman, Note, Standing Apart To Be a Part: The Precedential Value of Supreme Court Concurring Opinions, 95 Colum. L. Rev. 2083 (1995). B. At Oral Argument Justice Alito Disputed the Contention, Advanced by the District, that an Event Distinction Was Not Content-Based The District argues its event-based distinction is not content-based, identifying selective portions of the argument transcript in Reed. Contrary to the District’s presentation, Justice Alito challenged the argument that an event-based distinction was not content-based, and pointed to the fact that one would have to read the content of the sign. The District cuts off its transcript presented to the Court as this discussion continues onto page 18. (Tr. 17-18.) C. The District Misrepresents its Own Regulations in the Context of Reed The District further miscasts the import of the oral argument on the regulations at issue, promoting the Reed Petitioner’s ostensible reference to the D.C. regulations. The Reed Petitioner misstated the District’s regulations to the Court, evidently unfamiliar with their details. The Petitioner showed confusion over whether inspectors regulated based on the date of the event that was part of the content of the sign or by the date the sign was posted. (Tr. 18.) The Petitioner further confused the District’s regulations as similarly governing lawn signs as in Reed. The District does not regulate lawn signs in public space which proliferate to such a blighted extreme that the current Attorney General, who signed the District’s brief, himself used thousands of lawn signs 4 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 9 of 23 staked in public space, including dozens per block near polling stations, during his electoral campaign to win the office he now holds (further belying aesthetic interest arguments as underinclusive, see Reed, 135 S. Ct. at 2231). D. The Event-Based Regulation Can Be Wielded to Prematurely Truncate Political Speech of Continuing Relevancy The District argues that “the [event-based] regulation applies only long after the communicative content of the sign has expired. The District’s regulation thus poses no danger that the government may ‘wield [it] to suppress disfavored speech.’” District’s Supplemental Br. 6. This premise, while perhaps applicable to a one-day commercial yard sale, does not hold true when applied to a sign with political relevancy or messaging. Justice Kennedy at oral argument in Reed noted the distinction between a political event and a sports game. (Tr. 15.) (“a political campaign is a dynamic that goes on for some weeks that the signs initiate a discussion.”) The potential for the challenged event-based distinction to be wielded arbitrarily or to enhance favored speech or suppress disfavored speech is patent, and was evidenced in depositions by the District’s inspectors. See, e.g. MASF Principal Brief 19 – 22. The challenged regulations present all the risks of political abuse and abridgment of political speech against which the First Amendment establishes a clear and firm rule in the definition of content-based distinctions. 5 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 10 of 23 III. The Court Should Reject the District’s Efforts to Reiterate Arguments and Reasoning Rejected by the Supreme Court in Reed The District argues that Hill v. Colorado, 530 U.S. 703 (2000), which allowed restriction of expressive activities similar to picketing or demonstrating in a buffer zone, applies to permit the District’s regulatory distinctions, which are drawn based on content. The Supreme Court expressly reversed the underlying Ninth Circuit ruling in Reed, which erroneously relied on Hill as informing its definition of “contentneutral” distinctions. See Reed, 135 S. Ct. at 2226. The District re-argues that which has been squarely addressed and resolved with finality by the Supreme Court in Reed. The District re-argues that Renton v. Playtime Theatres, 475 U.S. 41 (1986), permits the District’s regulation to evade strict scrutiny. The dissent in Reed explicitly referenced Renton. See Reed, 135 S. Ct. at 2238. Informed by that dissent, the opinion of the Court reflects that a “clear and firm rule regarding content-neutrality is an essential means of protecting the freedom of speech,” Reed, 135 S. Ct. at 2231. While the District derides the Supreme Court as “formalistic,” its majority opinion in Reed is the law. Renton is a zoning case regarding where adult theaters may be located. This case at bar is not about zoning authority nor does not it challenge the District’s 6 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 11 of 23 restriction of certain signs, placards and posters to the location of lampposts and appurtenances. Renton is not, as the District contends, directly applicable to the sign and speech regulations under consideration. To the extent there is any conflict or tension between the cases, the Reed majority opinion governs. IV. The District’s Belated Attempt to Relitigate its Case When it Failed to Meet its Burden of Proof, Despite Being on Notice, Should Be Denied To the extent the District claims Reed establishes a “new” standard of strict scrutiny, MASF has always presented strict scrutiny as the established standard, relying on cases ultimately relied upon by the Reed Court. See e.g., ECF No 64 at 23 – 30. The District was obligated and had every opportunity to submit evidence to meet a strict scrutiny standard and at no point in this litigation has ever proffered any evidence to support, or even claimed, a compelling interest. See also ANSWER Coal. v. D.C., 798 F. Supp. 2d 134, 145 n.2 (D.D.C. 2011) (Court observes “the District does not suggest it can” meet the strict scrutiny standard applicable to content-based regulations); (See also JA 317) (uncontroverted material fact that the District disclaims or fails to claim any compelling interest). It may not manufacture such a claim now. The District Court found that the District failed to meet even the lesser intermediate scrutiny standard it claimed was applicable. 7 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 12 of 23 The District was afforded full opportunity in discovery to submit evidence of its interests and how the regulations advanced said interests or avoided purported harms. ANSWER Coal. v. D.C., 798 F. Supp. 2d at 155 (discovery for such purposes). The District rested on its position that “the government need not produce affirmative evidence. . .”. ECF No. 59 at 11. See MASF’s Opening Br. 45 – 49. The District refused to respond to discovery seeking disclosure of its asserted interests and any evidence of how challenged regulations advanced interests, presumably because it was incapable of doing so. ANSWER Coal. v. D.C., 905 F. Supp. 2d at 344 n.8. MASF Opening Br. 48. The Reed opinion changes nothing to justify the failure and inability to present evidence, and if such existed it was incumbent on the District to so present. Post-Reed, the submission of no record evidence is still nothing. See Ibid. at 341 (“After a half-year discovery period, and sufficient time to prepare complete summary judgment motions” the District rested its case relying solely on counsel’s argument). After more than eight years of proceedings, given multiple constitutional bases which invalidate the challenged law, and the refusal of the District to issue across-the-board regulations that apply regardless of viewpoint or content, the District’s futile request for delay in final resolution must be rejected. 8 USCA Case #12-7139 Document #1592401 January 7, 2016 Filed: 01/07/2016 Page 13 of 23 Respectfully submitted, /s/ Carl Messineo Carl Messineo (#450033) cm@justiceonline.org Mara Verheyden-Hilliard (#450031) mvh@justiceonline.org PARTNERSHIP FOR CIVIL JUSTICE FUND 617 Florida Avenue, NW Washington, D.C. 20001 T. (202) 232-1180; F. (202) 747-7747 Attorneys for Appellees and CrossAppellants 9 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 14 of 23 CERTIFICATE OF SERVICE I hereby certify that on the 7th day of January 2016, an electronic copy of the foregoing brief was served through the Court’s CM/ECF system to: Carl J. Schifferle Assistant Attorney General Office of the Solicitor General Office of the Attorney General 441 4th Street, NW, Suite 600S Washington, D.C. 20001 carl.schifferle@dc.gov Todd S. Kim Solicitor General Office of the Attorney General One Judiciary Square 441 4th Street, NW, Suite 600S Washington, D.C. 20001 todd.kim@dc.gov Loren L. AliKhan Deputy Solicitor General Office of the Attorney General One Judiciary Square 441 4th Street, NW, Suite 600S Washington, D.C. 20001 Loren.AliKhan@dc.gov /s/ Carl Messineo Carl Messineo Attorney for Appellees and Cross-Appellants 10 USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Page 15 of 23 CERTIFICATE OF COMPLIANCE I certify that this brief complies with the type-volume limitation in the Court's October 30, 2015, Order because the brief contains 1,816 words, excluding the parts of the brief exempted. This brief complies with the typeface and style requirements of Rule 32(a)(5) and (6) of the Federal Rules of Appellate Procedure because it has been prepared in a proportionally spaced typeface using Microsoft Word 2007 in Times New Roman 14-point. January 7, 2016 /s/ Carl Messineo Carl Messineo Attorney for Appellees and Cross-Appellants 11 USCA Case #12?7139 Document #1592401 Filed: 01/07/2016 Page 16 of 23 ATTACHMENT USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 17 of 23 1 1  IN THE SUPREME COURT OF THE UNITED STATES 2 ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ x 3 CLYDE REED, ET AL.,               : 4 5  Petitioners   v.           :                        :  No. 13­502. 6 TOWN OF GILBERT, ARIZONA,         : 7 ET AL.                            : 8 ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ x 9  Washington, D.C. 10  Monday, January 12, 2015 11 12  The above­entitled matter came on for oral 13 argument before the Supreme Court of the United States 14 at 10:04 a.m. 15 APPEARANCES: 16 DAVID A. CORTMAN, ESQ., Lawrenceville, Ga.; on behalf of 17 18  Petitioners. ERIC J. FEIGIN, ESQ., Assistant to the Solicitor 19  General, Department of Justice, Washington, D.C.; for 20  United States, as amicus curiae, supporting neither 21  party. 22 23 PHILIP W. SAVRIN, ESQ., Atlanta, Ga.; on behalf of  Respondents 24 25 Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 18 of 23 2 1  C O N T E N T S 2 ORAL ARGUMENT OF                                  PAGE 3 DAVID A. CORTMAN, ESQ. 4 On behalf of the Petitioners  5 ORAL ARGUMENT OF 6 ERIC J. FEIGIN, ESQ.                    3 7  On behalf of United States, as amicus curiae, 8  supporting neither party  9 10 11 ORAL ARGUMENT OF PHILIP W. SAVRIN, ESQ.  On behalf of the Respondents  12 REBUTTAL ARGUMENT OF 13 DAVID A. CORTMAN, ESQ. 14                        24  On behalf of the Petitioners                     33                    53 15 16 17 18 19 20 21 22 23 24 25 Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 19 of 23 3 1  P R O C E E D I N G S 2 3  (10:04 a.m.)  CHIEF JUSTICE ROBERTS:  We will hear 4 argument first this morning in Case 13­502, Reed v. Town 5 of Gilbert. 6  Mr. Cortman. 7  ORAL ARGUMENT OF DAVID CORTMAN 8  ON BEHALF OF THE PETITIONERS 9 10  MR. CORTMAN:  Mr. Chief Justice, and may it please the Court: 11  The town's code discriminates on its face by 12 treating certain signs differently based solely on what 13 they say.  For example, political signs may be 32 square 14 feet, may be unlimited in number, and may be placed in 15 the right­of­way of the entire town for five months 16 before the election; but the church's signs can only be 17 one­fifth of that side ­­ size, only placed in the dark 18 of night, the night before the church service. 19  While the church's signs with directional 20 content are only allowed up for 14 hours, other signs 21 with directional content are allowed up for much longer. 22 For example, builders' directional signs to home sales 23 events are allowed up to be the entire ­­ are allowed up 24 the entire weekend, and homeowners' association event 25 signs are allowed to be up for 30 days. Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 20 of 23 8 1 residential signs except for ­­ in fact, it was the 2 reverse.  It banned for sale signs and allowed some 3 residential signs that were exceptions. 4  But this Court said exactly that, that the 5 town shouldn't value different types of speech, 6 especially on private property when you have homeowners' 7 rights that also comes in play in addition to speech 8 rights. 9  JUSTICE ALITO:  What if it's commercial and 10 it relates to a one­time event.  For example, for a yard 11 sale. 12  MR. CORTMAN:  13  JUSTICE ALITO:  Right. If the State and the city 14 allow election­related signs to be put up in the 15 right­of­way, then anybody who has a yard sale has an 16 equal right? 17  MR. CORTMAN:  Well, I think ­­ I think 18 commercial speech, under this Court's jurisprudence, can 19 be treated differently, and that's one of the important 20 things.  The category here is narrow because government 21 speech ­­ government can put up whatever signs that it 22 would like.  It doesn't trigger any problem under the 23 First Amendment. 24 25  We hear a lot in the other briefs about warning signs and other types of signs.  The government Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 21 of 23 15 1 signs to be up for one single event for five months, 2 certainly there should be some way to say, well, if we 3 have a recurring event as we do here, certainly the sign 4 should be allowed up at least equal to the same time, 5 and ­­ 6  JUSTICE KENNEDY:  Well, I mean, to say that 7 an election is a single event in the same way as a 8 football game, a cookout, a basketball championship, 9 it's ­­ it seems to me is a very difficult thing for 10 this Court to have to decide.  It's just not ­­ a 11 political campaign is a dynamic that goes on for some 12 weeks that the signs initiate a discussion.  I can see 13 where you can say the religious sign does or at least 14 should initiate the same discussion of ­­ on issues that 15 are certainly of the same importance, if not more. 16  MR. CORTMAN:  17  JUSTICE KENNEDY:  Certainly ­­ But it seems to me you are 18 forcing us into making a very wooden distinction that 19 could result in a proliferation of signs for birthday 20 parties or for every conceivable event that could be up 21 for five months. 22  MR. CORTMAN:  But I think the problem is 23 there ­­ there already is that here, because we have an 24 unlimited number of political signs.  And so if the 25 streets are already littered in an unlimited number of Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 22 of 23 17 1  And what it says is all temporary signs 2 should be treated the same, period.  You can put ­­ you 3 have to put your date on the sign for when you put it 4 up.  Every temporary sign can be up for 180 days.  If 5 it's tied to an event, after the event is over, it needs 6 to be down 30 days after the event. 7  I think ­­ our opinion is the reason that is 8 content­neutral is whenever something is over, if your 9 store is closed, the event is done, then the sign can be 10 removed.  But the important part is every sign can be up 11 for the same amount of time, even if it is that event 12 that's over now.  And I think that's the way you 13 deal with these ­­ these single event ­­ 14  JUSTICE ALITO:  I thought you said the way 15 you distinguish between temporary signs and permanent 16 signs is based on the ­­ the nature of the sign, not 17 what it says. 18  MR. CORTMAN:  19  JUSTICE ALITO:  Right. So that gets you over the 20 problem Justice Sotomayor mentioned about having to read 21 the sign. 22  MR. CORTMAN:  23  JUSTICE ALITO:  Right. But if this ­­ if there's a 24 rule that says the sign has to be down within a certain 25 period of time after the date of the event, which is on Alderson Reporting Company USCA Case #12-7139 Document #1592401 Filed: 01/07/2016 Official ­ Subject to Final Review Page 23 of 23 18 1 the sign, I don't see how you get around to reading the 2 sign. 3  MR. CORTMAN:  Well, what you would be 4 reading is the date, and ­­ and the code requires the 5 date to be placed on the sign both for when the sign is 6 placed and ­­ and for ­­ you know, for what the event 7 is.  But I think that ­­ 8 9  JUSTICE ALITO:  So if somebody puts up a sign for a yard sale two days before the yard sale, then 10 they can ­­ that can stay up for 48 days after the yard 11 sale?  It has 50 days or whatever the period of time is? 12  MR. CORTMAN:  Yes, according to ­­ according 13 to the code.  But what is interesting, that time period 14 can be anything the town desires.  It ­­ it doesn't need 15 to be ­­ and we're not looking for signs all year long. 16  The town can say, for example, temporary 17 signs can be up for seven days, they can be a certain 18 size.  Like Washington, D.C., does, you can only have 19 three signs per block, have to be spaced out.  And ­­ 20 and that's part of our point. 21  And I think one of the things to take a ­­ 22 to take look at is the amici brief that's been filed on 23 behalf of the town by the National League of Cities, and 24 the reason that brief is important, for example, on 25 page 10 and 13, it lists dozens and ­­ Alderson Reporting Company