FactSet Senior Earnings Analyst John Butters provides a preview of the third quarter earnings season for the S&P 500. He also looks at the number of companies issuing annual EPS guidance. While many companies withdrew or did not provide annual guidance earlier this year due to uncertainty about the future impact of COVID-19, we’re likely to see an increase in the number of S&P 500 companies issuing EPS guidance for 2020 during the third quarter earnings season.