On behalf of the GAC Chair, attached please find docx and pdf copies of the comments of the ICANN Governmental Advisory Committee (GAC) on ICANN's “Draft FY21-25 Operating & Financial Plan and Draft FY21 Operating Plan and Budget”, published on 20 December 2019. Best regards, Robert Hoggarth --- Robert Hoggarth VP – Policy Development and GAC Relations Washington, D.C. +1 424 558 4805