In the context of a significantly higher rate of AI-related disclosure in SEC filings (see our recent AI-Related Disclosure reports here, here, and here, for example), in this recent Office Hours video: “Let’s Talk About AI Washing (transcript here),” SEC Chair Gary Gensler reminded companies to consider whether particular aspects of their use of AI may be material and thus warrant disclosure under the securities laws and to tailor any disclosures to their particular facts and circumstances.