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Comment Letters for Docket 008
 Approved by SEC

 

 

 Comment Letters

 
No.
Author
Company/Organization
Date
1Jim Grinham Oct. 15, 2003
2Robert F. Schneider, Executive Vice President,Chief Financial Officer, TreasurerKimball International Inc.Oct. 16, 2003
3David Higginbotham, Assistant Controller and Chairman, Sarbanes-Oxley Compliance CommitteeTiVo Inc.Oct. 20, 2003
4Donald Neil Anderson Oct. 22, 2003
5Robert ChiraRobert Chira & AssociatesOct. 24, 2003
6James C. Perisho, CPAPerisho Tombor Loomis & RamirezOct. 26, 2003
7Georg Merkl Oct. 28, 2003
8Matthew Gagnon, IR Audit DirectorMarriott International, Inc.Oct. 28, 2003
9Rod Scott Oct. 29, 2003
10Bradley R. Nolte, CPA, Manager - Internal AuditAdvanced Marketing Services, Inc.Oct. 29, 2003
11Ralph S. Saul Oct. 30, 2003
12S. Walter McNairy, Jr., Director of SEC ServicesDixon Odom PLLCNov. 2, 2003
13Kevin S. Holder, CPA Nov. 3, 2003
14Dennis M. Stevens, Internal AuditorAlamo GroupNov. 4, 2003
15Lawrence A. Cunningham, Visiting Professor of Law, Vanderbilt University, Professor of Law & Business, Boston College Nov. 4, 2003
16Donald H. Chapin, CPA Nov. 5, 2003
17Richard Lee Nov. 5, 2003
18Michael Murphy, DirectorAcumen SolutionsNov. 5, 2003
19Robert Posner, Retired Public Accountant Nov. 6, 2003
20Matthew LeitchMatthew Leitch Associates LimitedNov. 8, 2003
21Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, Terry College of BusinessNov. 8, 2003
22Anonymous Nov. 11, 2003
23Roger Vanzanen, Internal Audit Nov. 12, 2003
24Juliet Ramsigh, Head of Internal AuditThe Jamaica Public Service Company, LimitedNov. 12, 2003
25Anonymous Nov. 13, 2003
26Stephen Lucas Nov. 13, 2003
27David Kowalczyk Nov. 13, 2003
28Victor T. Limongelli, General CounselGuidance Software, Inc.Nov. 14, 2003
29Michael T. WilliamsWilliams Law Group, P.A.Nov. 14, 2003
30James F. Barlow, Vice President, Corporate Controller and Principal Accounting OfficerAllergan Inc.Nov. 14, 2003
31American Accounting Association, Auditing Section, Auditing Standards CommitteeNov. 17, 2003
32Bernard Bethke, CPA, CISARisk Management Advisory Services, LLCNov. 17, 2003
33Don M. Pallais, CPA Nov. 18, 2003
34Howard L. Atkinson, CPA, CIA, Chief AuditorChittenden CorporationNov. 18, 2003
35William H. Hernandez, Sr. Vice President, FinancePPG Industries, Inc.Nov. 18, 2003
36John P. McAllister, Ph.D., CPA, Chair & Professor of AccountingKennesaw State University, Coles College of BusinessNov. 18, 2003
37Jonathan Trevathan Nov. 18, 2003
38Douglas A. Habig, Chairman, Chief Executive Officer, and James C. Thyen, PresidentKimball International, Letter to Senators Bayh and Lugar, and Congressman HillNov. 18, 2003
39Walter Stuerzinger, Group Chief Risk Officer, and Hugo Schaub, Group ControllerUBS AGNov. 19, 2003
40Charles R. Drott Nov. 19, 2003
41Larry J. Scott, CPA Nov. 19, 2003
42Richard C. Schumacher, Senior Vice President and Chief Accounting Officer, and Andrew M. Rosen, Senior Vice President, Chief Financial Officer and TreasurerBrown Shoe Company, Inc.Nov. 19, 2003
43Walter J. Kucharski, Auditor of Public AccountsCommonwealth of VirginiaNov. 19, 2003
44Michael B. Stubbs, chairman, Audit Committee, Robert G. Kuhbach, Vice President, Finance & Chief Financial Officer, and Raymond T. McKay, Jr., Controller & Chief Accounting OfficerDover CorporationNov. 19, 2003
45Richard J. Miller, Chief Financial OfficerCardinal Health, Inc.Nov. 19, 2003
46Jay L. Haberland, Vice President, Business ControlsUnited Technologies CorporationNov. 19, 2003
47Iain Macdonald, Group Vice President and Group ControllerBP plcNov. 20, 2003
48Jim Campbell, Corporate ControllerIntel CorporationNov. 20, 2003
49Hans-Ulrich PfyfferSwiss Institute of Internal AuditingNov. 20, 2003
50Frank Brod, Chair, Committee on Corporate Reporting, and Kate Asbeck, Chair, PCAOB Subcommittee, Committee on Corporate ReportingFinancial Executives InternationalNov. 20, 2003
51Roger W. Schipke Nov. 20, 2003
52Michael D. Fullwood, Executive Vice President, Chief Financial Officer, Secretary and General CounselHealth Insurance Plan of Greater New YorkNov. 20, 2003
53C.R. Cloutier, ChairmanIndependent Community Bankers of AmericaNov. 20, 2003
54David A. Vaudt, CPA, Chair, and David A. Costello, CPA, President & CEONational Association of State Boards of AccountancyNov. 20, 2003
55Gary A. Antonovich, Vice President - Internal AuditMGIC Investment CorporationNov. 20, 2003
56Robert J. Price, Senior Vice President and ControllerThe Hartford Financial Services Group, Inc.Nov. 20, 2003
57Robert F. Dow, PartnerArnall Golden Gregory LLPNov. 20, 2003
58Jack Ehnes, Chief Executive OfficerCalifornia State Teachers’ Retirement SystemNov. 20, 2003
59Greg Swalwell Nov. 20, 2003
60H. W. Willoughby Nov. 21, 2003
61William L. Livingston, PE Nov. 21, 2003
62Paul F. Blackburn, SVP, Corporate AccountingGlaxoSmithKline Services UnlimitedNov. 21, 2003
63Klaus Peter Naumann, Chief Executive Officer, and Horst Kreisel, Technical ManagerInstitut der WirtschaftsprüferNov. 21, 2003
64Phoebe A. Wood, Executive Vice President, Chief Financial OfficerBrown-Forman CorporationNov. 21, 2003
65Lawrence J. Mosner, Chairman and Chief Executive Officer, Douglas J. Treff, Senior Vice President and Chief Financial Officer, Katherine L. Miller, Vice President, Controller and Chief Accounting OfficerDeluxe CorporationNov. 21, 2003
66Joseph L. Sclafani, Executive Vice President and ControllerJPMorgan Chase & Co.Nov. 21, 2003
67Ronald G. Fulop, Vice President, Corporate Internal Audit, and Stephen J. Cosgrove, Corporate ControllerJohnson & JohnsonNov. 21, 2003
68N. Adele Hogan, Chair of Committee on Financial ReportingThe Association of the Bar of the City of New YorkNov. 21, 2003
69Loretta V. Cangialosi, Vice President and ControllerPfizer Inc.Nov. 21, 2003
70Mark Anson, Chief Investment OfficerCalifornia Public Employees’ Retirement System ("CalPERS")Nov. 21, 2003
71Deloitte & Touche LLPNov. 21, 2003
72Robert DiMucci, Assistant Director, Policy and PlansDefense Contract Audit Agency, Department of DefenseNov. 21, 2003
73Anonymous, An Internal Auditor Nov. 21, 2003
74Philip Ryan, Chief Financial Officer, and Rudolf Bless, Chief Accounting OfficerCredit Suisse GroupNov. 21, 2003
75Arnold C. Hanish, Executive Director, Finance, and Chief Accounting OfficerEli Lilly and CompanyNov. 21, 2003
76Tim Morrison, Group ControllerShell International Ltd.Nov. 21, 2003
77Frank A. Pici, Vice President and Chief Financial OfficerPenn Virginia Resource Partners, L.P.Nov. 21, 2003
78C. Jeff Gregg, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsNov. 21, 2003
79David Devlin, PresidentFédération des Experts Comptables Européens – European Federation of AccountantsNov. 21, 2003
80L. Ralph Piercy, President and Managing Shareholder, and Howard B. Levy, Director, Technical Services (Former Member, Auditing Standards Board)Piercy Bowler Taylor & KernNov. 21, 2003
81Ted Crumley, Senior Vice President and Chief Financial OfficerBoise Cascade CorporationNov. 21, 2003
82PricewaterhouseCoopers LLPNov. 21, 2003
83Sarah E. Smith, Chief Accounting OfficerGoldman Sachs & Co.Nov. 21, 2003
84Zona Porter Nov. 21, 2003
85N.S. Cyprus, Vice President and Controller, Chief Accounting OfficerAT&TNov. 21, 2003
86Kelly Shaughnessy, Vice-President, Banking OperationsCanadian Bankers AssociationNov. 21, 2003
87Hal Garyn, Senior Vice President – Director of Audit and Risk ServicesCommercial Federal CorporationNov. 21, 2003
88The Association of Chartered Certified AccountantsNov. 21, 2003
89John J. Dolan, Executive Vice President and Chief Financial Officer, and Leonard V. Lombardi, Sr. Vice President, Internal AuditFirst Commonwealth Financial CorporationNov. 21, 2003
90Silvio Berlusconi Nov. 21, 2003
91KPMG LLPNov. 21, 2003
92Carol Tomé, Executive Vice President and Chief Financial OfficerThe Home DepotNov. 21, 2003
93Layne Kocher, C.P.A., Director – Internal AuditHarsco CorporationNov. 21, 2003
94M. Murry, Chief Executive OfficerAccelerated Edge IncorporatedNov. 21, 2003
95Robert H. Brust, Chief Financial Officer and Executive Vice PresidentEastman Kodak CompanyNov. 21, 2003
96James P. Gulick, Senior Vice President, General AuditorNational City CorporationNov. 21, 2003
97William L. Gipson, President and Chief Executive OfficerThe Empire District Electric CompanyNov. 21, 2003
98Jon A. Graf, Vice President and ControllerSouthern Union CompanyNov. 21, 2003
99Francis W. Holman, Jr., Vice President and SecretaryManufacturers Alliance/MAPINov. 21, 2003
100Darryl R. Matthews, Sr., Executive Director and COONational Association of Black AccountantsNov. 21, 2003
101John L. ArchambaultGrant Thornton LLPNov. 21, 2003
102Robert Hodkinson, Director, TechnicalThe Institute of Chartered Accountants in England & WalesNov. 21, 2003
103William P. Graf, Chair, Audit & Assurance Services Committee, and Scott P. Bailey, Chair, Comment Letter SubcommitteeThe Audit and Assurance Services Committee of the Illinois CPA SocietyNov. 21, 2003
104Gretchen R. Haggerty, Executive Vice President, Treasurer & Chief Financial OfficerUnited States Steel CorporationNov. 21, 2003
105S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEOAmerican Institute of Certified Public AccountantsNov. 21, 2003
106Marie Oh Huber, Chair, PCAOB Subcommittee, of the ASCS Securities Law CommitteeAmerican Society of Corporate SecretariesNov. 21, 2003
107Raymond P. Jones, CPA, CFE, Managing PartnerWatson Rice LLPNov. 21, 2003
108Charlotte M. Bahin, Senior Vice President, Regulatory AffairsAmerica’s Community BankersNov. 21, 2003
109Samuel H. Pilch, ControllerThe Allstate CorporationNov. 21, 2003
110Frank A. Pici, Executive Vice President and Chief Financial OfficerPenn Virginia CorporationNov. 21, 2003
111Ron H. Westcott, Vice-President and ComptrollerEnCana CorporationNov. 21, 2003
112William G. Bishop III, CIA, PresidentThe Institute of Internal AuditorsNov. 21, 2003
113William G. Holland, President, NSAANational State Auditors AssociationNov. 21, 2003
114Melanie L. Merrion, Accounting Research ManagerTexas Instruments IncorporatedNov. 21, 2003
115Daniel B. Smith, Vice President & ControllerE. I. du Pont de Nemours and CompanyNov. 21, 2003
116Kirk L. Tibbetts, Project Sponsor – SOX 404Principal Financial GroupNov. 21, 2003
117David K. Owens, Executive Vice President – Business Operations GroupEdison Electric InstituteNov. 21, 2003
118Rajeev Bhalla, Vice President and ControllerLockheed Martin CorporationNov. 21, 2003
119EnpriaNov. 21, 2003
120Marshall J Levinson, PresidentFinancial Management Division of the Securities Industry AssociationNov. 21, 2003
121Thomas E. Hales, Chairman of the Board, President, and Chief Executive OfficerUnion State BankNov. 21, 2003
122Jeffrey P. Neubert, President and CEOThe New York Clearing House Association L.L.C.Nov. 21, 2003
123John Hurless and Pam TrippCummins Inc.Nov. 21, 2003
124Scott Di Valerio, Vice President, Corporate ControllerMicrosoft CorporationNov. 21, 2003
125Will Miller, Chairman & CEOIrwin Financial CorporationNov. 21, 2003
126Kenneth L. Thome, Senior Vice President, Financial OperationsGeneral Mills, Inc.Nov. 21, 2003
127Eleanor Bloxham, PresidentThe Value Alliance and Corporate Governance AllianceNov. 21, 2003
128James W. DeLoach, Jr., Managing DirectorPROTIVITI INC.Nov. 21, 2003
129David F. Bond, Senior Vice President – Finance and ControlSafeway Inc.Nov. 21, 2003
130Warren Ligan, Corporate VP and Corporate Controller, Solectron Corporation; Chris Collier, Corporate Controller, Flextronics International Ltd; Peter J. Bar, VP and Corporate Controller, Celestica Corporation; and Mark Lustig, VP and Corporate ControllerEMS companies (Solectron, Flextronics, Celestica and Sanmina-SCI)Nov. 21, 2003
131Brent A. Woodford, Senior Vice President, Corporate ControllershipThe Walt Disney CompanyNov. 21, 2003
132Casey J. Trumble, Senior Vice President, Tax & ReportingLincoln National CorporationNov. 21, 2003
133Christopher Lozier, Director Internal Control EffectivenessReliant Resources, Inc.Nov. 21, 2003
134Robert C. Salipante, President, Sun Life Financial U.S.Sun Life Financial Inc.Nov. 21, 2003
135George Herrmann, Vice President and Chief Financial OfficerJefferson Wells InternationalNov. 21, 2003
136BDO Seidman, LLPNov. 21, 2003
137Curtis C. Verschoor, Research ProfessorSchool of Accountancy and MIS, DePaul UniversityNov. 21, 2003
138James C. Gouin, Vice President and ControllerFord Motor CompanyNov. 21, 2003
139Bruce C. BennettCovington & BurlingNov. 21, 2003
140Jeffrey R. Hoops, PresidentNew York State Society of Certified Public AccountantsNov. 21, 2003
141James A. Bell, Senior Vice President of Finance and Corporate ControllerThe Boeing CompanyNov. 21, 2003
142McGladrey & Pullen, LLPNov. 21, 2003
143Ali M. Bahaj, Vice President, Auditing & Compliance DivisionCaterpillar Inc.Nov. 21, 2003
144Ernst & Young LLPNov. 21, 2003
145Francis J. McNichol, Corporate Audit, and Jeffrey R. Watkins, Corporate AuditBank of AmericaNov. 21, 2003
146Gary Mielke, Director AuditYellow CorporationNov. 21, 2003
147Bruce W. McCuaig, B.Comm., CA•CIA, CCSA, and Tim J. Leech, President, FCA•CIA, CCSA, CFE, MBACARD®decisions Inc.Nov. 21, 2003
148Marios Damianides, CISA, CISM, CA, CPA, 2003-2004 International PresidentInformation Systems Audit and Control Association (ISACA) and IT Governance Institute (ITGI)Nov. 21, 2003
149Michael J. Ramos Nov. 21, 2003
150Charlie T. Wright, CIA, CISA, General AuditorAmerican AirlinesNov. 21, 2003
151Leon J. Level, Chief Financial OfficerComputer Sciences CorporationNov. 21, 2003
152Richard L. Trumka, Secretary-TreasurerAmerican Federation of Labor and Congress of Industrial OrganizationsNov. 21, 2003
153Steven A. Forrest Nov. 21, 2003
154Steven J. Strobel, Senior VP and Corporate ControllerMotorola, Inc.Nov. 21, 2003
155Adrian Dillon, CFOAgilent Technologies, Inc.Nov. 21, 2003
156John Y. Schreyer, Executive Vice President,and Chief Financial OfficerAmerada Hess CorporationNov. 21, 2003
157Joe ReadTelephone and Data Systems, Inc.Nov. 21, 2003
158Kathy A. Fudali, Director, Internal ControlsPSEG Services CorporationNov. 21, 2003
159Jorn Rose, Chief AuditorING AmericasNov. 21, 2003
160Lizette Pena, CPA, Chair; Committee members coordinating this response: Kathryn M. Means, CPA, Vice-Chair and Joel S. Baum, CPAFlorida Institute of Certified Public AccountantsNov. 21, 2003
161William P. Hannon, ControllerCitigroup, Inc.Nov. 21, 2003
162Raymond E. Winborne Jr., Assistant Vice President - ControllerBellSouth CorporationNov. 21, 2003
163Richard D. Levy, Senior Vice President, ControllerWells Fargo & CompanyNov. 21, 2003
164Richard J. Schlueter, Vice President and Chief Accounting OfficerEmersonNov. 24, 2003
165Melissa J. Moore, Controller and Chief Accounting Officer, and Jeffrey T. Rigg, General AuditorBank One CorporationNov. 24, 2003
166Bryan Cave Nov. 24, 2003
167J.P. Allen, Chair, Highway Patrol Retirement System; Robert M. Beck, Chair, Ohio Police and Fire Pension Fund; Charlie Adkins, Chair, Public Employees Retirement System of Ohio; Eugene E. Norris, Chair, State Teachers Retirement System of Ohio; and BarbarOhio Retirement SystemsNov. 24, 2003
168Crowe Chizek and Company LLCNov. 24, 2003
169Sarah A.B. Teslik, Executive DirectorCouncil of Institutional InvestorsNov. 24, 2003
170Rona Fairhead, Chief Financial OfficerPearson PLCNov. 24, 2003
171Keith Johnson, Chief Legal CounselState of Wisconsin Investment BoardNov. 24, 2003
172Mariel O. Donath, President & CEOCommunity Bankers Association of New York StateNov. 24, 2003
173Hans-Ulrich Pfyffer, President (Searchable Text Duplicate – See Letter #49)Swiss Institute of Internal AuditingNov. 24, 2003
174Rose Mary Woods Nov. 24, 2003
175Patricia Doran Walters, Ph.D., CFA, Senior Vice President, Professional Standards and Advocacy; and Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, AIMRAssociation for Investment Management and ResearchNov. 24, 2003
176Phil Kortokrax, Director of Internal AuditCooper Tire & Rubber CompanyNov. 25, 2003
177Malcolm Schwartz, Senior Vice President, Technology Solutions Company And COO, CRS Associates LLCTechnology Solutions Company and CRS Associates LLCNov. 25, 2003
178David Leach, CPASEC Registrant whose share are listed on the NYSENov. 25, 2003
179David Harrison, Executive Vice President and Chief Financial OfficerPentair, Inc.Nov. 25, 2003
180Michael J. Holiday, Chair of the CommitteeNew York State Bar Association, Business Law Section, Committee on Securities RegulationNov. 25, 2003
181David L. Shedlarz, Executive Vice President & CFO, Pfizer Inc., Chairman-Principle Financial Officers, Subcommittee Corporate Governance Coordinating Committee, Business RoundtableBusiness RoundtableNov. 26, 2003
182Clive Edrupt, CBI Company AffairsConfederation of British IndustryNov. 28, 2003
183Zane D. Blackburn, Chief Accountant, Office of the Comptroller of the Currency; Gerald A. Edwards, Jr., Associate Director and Chief Accountant –Supervision, Federal Reserve Board; Robert F. Storch, Chief Accountant, Federal Deposit Insurance Corporation;Office of the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corporation, and the Office of Thrift SupervisionDec. 1, 2003
184Lynn E. Turner, Managing Director of ResearchGlass, Lewis & Co., LLCDec. 2, 2003
185Thomas L. Riesenberg, Chair of the Committee on Law and Accounting of the American Bar Association, Section of Business Law; and Dixie L. Johnson, Chair of the Committee on Federal Regulation of Securities of the American Bar Association, Section of BusinAmerican Bar Association, Section of Business LawDec. 2, 2003
186Steven J. Root, Director Finance Administration and ProcessNorthrop Grumman CorporationDec. 4, 2003
187David M. Walker, Comptroller General of the United StatesUnited States General Accounting OfficeDec. 9, 2003
188Donna Fisher, Director of Tax and AccountingAmerican Bankers AssociationDec. 10, 2003
189Mark G. Heesen, PresidentNational Venture Capital AssociationJan. 9, 2004
190Donna Fisher, Director of Tax and AccountingAmerican Bankers AssociationFeb. 5, 2004
191Members of Congress: Gregory W. Meeks, Barbara Lee, Julia Carson, WM. Lacy Clay, Major Owens, William J. Jefferson, Juanita Millender-McDonald, Carolyn Kilpatrick and Stephanie Tubbs-Jones Feb. 8, 2004
192Bruce A. Jackson, Corporate Vice President-Finance and Chief Financial OfficerCedar Fair, L.P.Feb. 17, 2004
193JC Mahecha, CPA Feb. 26, 2004
194William T. Kerr, Chairman and Chief Executive OfficerMeredith CorporationMarch 4, 2004
195Leon J. Level, Chief Financial OfficerComputer Sciences CorporationMarch 8, 2004
 

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