On April 28, 2014, the United States Supreme Court agreed to hear John Yates’s appeal of his conviction for records destruction under the anti-shredding provision of SOX. Yates, a commercial fisherman, was charged and convicted under SOX for destroying allegedly undersized fish after a federal officer issued him a civil citation and ordered him to bring the fish back to the port. SOX criminalizes the alteration, destruction, or falsification of any record, document, or “tangible object.” The Eleventh Circuit affirmed Yates’s conviction for records destruction. United States v. Yates, 733 F.3d 1059 (11th Cir. 2013), cert. granted, 82 U.S.L.W. 3625 (U.S. Apr. 28, 2014) (No. 13-7451). In granting certiorari, the Supreme Court will consider whether SOX covers any item that fits within the dictionary definition of a “tangible object,” or whether instead the term is limited to the destruction of tangible objects related to record-keeping.