Dear CCWG-ACCT Co-Chairs, Members, Participants and ICANN Staff, Attached please find detailed comments from Sidley and Adler on the 2nd reading conclusion drafts of Annexes 2 and 12. For your convenience, in addition to our comments we have attached the drafts that we are commenting on. Please note that while we are providing detailed comments on the Annexes on a rolling basis, we should have the opportunity to review the entire draft of the CCWG Proposal in full when it is in closer to final form. Kind regards, Holly and Rosemary HOLLY J. GREGORY Partner and Co-Chair Global Corporate Governance & Executive Compensation Practice Sidley Austin LLP +1 212 839 5853 holly.gregory@sidley.com<mailto:holly.gregory@sidley.com> **************************************************************************************************** This e-mail is sent by a law firm and may contain information that is privileged or confidential. If you are not the intended recipient, please delete the e-mail and any attachments and notify us immediately. ****************************************************************************************************