We are particularly pleased to note that advice to governments on the development of domestic legislation relating to business and human rights is highlighted. In this regard, we would recommend that priority is given to advising the governments of the Least Developed Countries. With respect to companies, we believe that the business and human rights impacts arising from Small and Medium Sized Enterprises (SMEs) are often overlooked. We would urge the Working Group to focus attention on understanding the unique challenges faced by SMEs to implementing the Guiding Principles...we do believe that there is a role for the Working Group to act as a repository of knowledge on all business and human rights judicial and non-judicial grievance mechanisms...Day Associates prefers to not offer a list of human rights that the Working Group should prioritise. In our view, all human rights are of equal importance, and governments and companies should be ensuring that any efforts made are holistic...