Comment Letters for Docket 004

 Comment Letters

No.
Author
Company/Organization
Date
1Matthew GagnonMarriott International, Inc.April 24, 2003
2John CorlessCSU-SacramentoMay 1, 2003
3Frank BrodFinancial Executives International, Committee on Corporate ReportingMay 8, 2003
4K. Michael Conaway, CPA, Chair and David A. Costello, CPA, President & CEONational Association of State Boards of AccountancyMay 8, 2003
5KPMG InternationalMay 9, 2003
6Paul L. Shillam, CPA, CMAShillam Consulting Group, Inc.May 9, 2003
7Heath D. LewisMay 11, 2003
8Prof. Dr. Klaus -Peter Naumann, CEOInstitut der WirtschaftsprüferMay 12, 2003
9Rajeev Bhalla, Vice President and ControllerLockheed Martin CorporationMay 12, 2003
10Ernst & Young LLPMay 12, 2003
11Grant Thornton LLPMay 12, 2003
12Deloitte & ToucheMay 12, 2003
13William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEOAmerican Institute of Certified Public AccountantsMay 12, 2003
14PricewaterhouseCoopers LLPMay 12, 2003
15Jonathan Ewert, VP MarketingPrescientMay 12, 2003
16René Ricol, President, and Ian Ball, Chief ExecutiveInternational Federation of AccountantsMay 12, 2003
17Tim Leech FCA, CIA, CCSA, CFE, Managing Director & CEOCard Decisions, Inc.May 12, 2003
18Jerry L. Casler May 12, 2003
19William G. Bishop III, Certified Internal Auditor, PresidentThe Institute of Internal AuditorsMay 12, 2003
20Anonymous May 13, 2003
21Mark Anson, Chief Investment OfficerCalifornia Public Employee's Retirement System ("CalPERS")May 15, 2003
22Thomas L. Riesenberg, Chair, Committee on Law and Accounting, and Stanley Keller, Chair, Committee on Federal Regulation of SecuritiesAmerican Bar Association's Committees on Law and Accounting and Federal Regulation of Securities of the Section of Business LawMay 16, 2003