(December 16, 2016, 8:03 AM EST) -- WASHINGTON, D.C. — The U.S. Supreme Court should grant review of a Second Circuit U.S. Court of Appeals’ ruling to settle a split among the circuits regarding whether a duty to disclose is created by Item 303 of Securities and Exchange Commission Regulation S-K that is actionable under Section 10(b) of the Securities Exchange Act of 1934, a company argues in a recent petition for writ of certiorari (Leidos Inc., v. Indiana Public Retirement System, et al., No. 16-581, U.S. Sup.)....