text-nli: Output if sentence 2 Entails statement 1 or is Neutral - 
sentence 1: The SEC received 97 comments to the proposed rulemaking.
sentence 2: The proposed rulemaking received 97 comments from the SEC.
<text> ENTAILMENT
The SEC received 97 comments to the proposed rulemaking.
The proposed rulemaking received 97 comments from the SEC.