; or (ii) the Russian Federation or any entity owned or controlled by the Russian Federation. (d) Strategy (1) In general Not later than 60 days after the date of the enactment of this Act, and every 60 days thereafter, the Secretary of State shall submit to the appropriate congressional committees, in writing, a strategy on the implementation of this section. (2) Matters to be included The strategy required by this subsection shall include the following: (A) An overview of the security threats from Iran and Iran-aligned entities to both the United States and the countries identified by the Secretary of State under subsection (b)(1). (B) A description and assessment of the metrics and evaluation procedures used for implementing the policy described in subsection (a), including recommendations to improve multilateral cooperation between the United States and such countries and among such countries. (C) A description of the challenges to achieving full interoperability between the United States and such countries and the impact on progress to address the policy described in subsection (a), including efforts to address shared threats posed by Iran and Iran-aligned entities. (D) A description of measures to provide such countries interim capabilities until the cases described in clauses (i) and (ii) are delivered. (E) A description and assessment of— (i) the status of all pending sales of defense articles or defense services over $25,000,000, including Letters of Request and where applicable Letters of Offer and Acceptance, beginning 5 years prior to the date of the enactment of this Act, to such countries pursuant to the provisions of law specified in subsection (c); (ii) a description of the delivery time-frames for all pending sales of defense articles or defense services over $25,000,000 to such countries pursuant to the provisions of law specified in subsection (c) and any measures that could be taken to expedite their delivery