report their findings and conclusions, including findings related to the expiration of the no-action relief, to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate. (d) Contents of study The study required under subsection (c) shall include potential impacts on the research market for smaller issuers, including— (1) the availability of such research, including— (A) the number and types of firms who provide such research