Comment Letters for Docket 005

SEC ACTION: PCAOB Release 2003-07: Release No. 34-49704 (May 14, 2004)

 Comment Letters

No.
Author
Company/Organization
Date
1Robert J. Sonnelitter, Jr., CPAMost Horowitz & Company, LLPAug. 7, 2003
2Robert ChiraRobert Chira & AssociatesAug. 12, 2003
3Richard I. Miller, General Counsel & SecretaryAICPA (American Institute of Certified Public Accountants)Aug. 14, 2003
4Shaun F. O'Malley, Chairman of the BoardFreddie MacAug. 15, 2003
5Akio Okuyama, President & CEOThe Japanese Institute of Certified Public AccountantsAug. 15, 2003
6Naohiko MATSUO, Director for International Financial MarketsFinancial Services Agency, Government of JapanAug. 15, 2003
7Klaus-Peter Naumann, Chief Executive OfficerThe Institut der Wirtschaftspr├╝fer (German Institute of Public Auditors)Aug. 18, 2003
8Andreas M├╝ller, Chairman, Walter Hess, General SecretaryThe Swiss Institute of Certified Accountants and Tax ConsultantsAug. 18, 2003
9Deloitte & Touche LLPAug. 18, 2003
10Ernst & Young LLPAug. 18, 2003
11PricewaterhouseCoopers LLPAug. 18, 2003
12KPMG LLPAug. 18, 2003
13William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President & CEOAICPA (American Institute of Certfied Public Accountants)Aug. 18, 2003
14NASBA (National Association of State Boards of Accountancy)Aug. 18, 2003
15Deloitte & Touche LLPAug. 19, 2003
16BDO Seidman, LLPAug. 19, 2003
17Thomas L. Riesenberg, Chair, Committee on Law & Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of SecuritiesAmerican Bar Association Committees on Law & Accounting and Federal Regulation of Securities of the Section of Business LawAug. 21, 2003