Comment Letters for Docket 017

Richard Curtis Executive Director; William Estabrook, Executive Director; Laurie Hacking, Executive Director; Damon Asbury, Executive Director; James R. Winfree, Executive Director; Keith Overly, Executive Director

Ohio Retirement Systems (Highway Patrol Retirement System, Ohio Police and Fire Pension Fund, Ohio Public Employees Retirement System, State Teachers & School Employees Retirement System of Ohio, Ohio Public Employees Deferred Compensation)

Feb. 3, 2005

740

Martin Schwartz

Feb. 3, 2005

741

Erin Wells

Feb. 5, 2005

742

Mike Stevenson

Ary, Roepcke & Mulchaey

Feb. 7, 2005

743

June Logie

Feb. 8, 2005

744

R. Heck

Feb. 8, 2005

745

Linda MacDonald

Feb. 8, 2005

746

Marilyn Raupe

Feb. 9, 2005

747

Klaus-Peter Naumann, CEO

Institut Der Wirtschaftsprüfer

Feb. 9, 2005

748

Auditing Standards Committee

American Accounting Association Auditing Section

Feb. 10, 2005

749

Dennis B. Drapkin, Chair-Elect, Section of Taxation

American Bar Association

Feb. 10, 2005

750

Paul E. Huck, Vice President & CFO

Air Product and Chemicals, Inc.

Feb. 10, 2005

751

Wayne Kolins, National Director of Assurance

BDO Seidman, LLP

Feb. 10, 2005

752

John M. Lowber, CFO

GCI

Feb. 10, 2005

753

Dawn Stanzione

Feb. 10, 2005

754

Herb & Carole Keeler

Feb. 10, 2005

755

C. Jeff Greg, CPA, Chairman, Professional Standards Committee

Texas Society of Certified Public Accountants

Feb. 11, 2005

756

James E. Copeland, Jr., CFO (Retired)

Deloitte

Feb. 11, 2005

757

Barbara Roper, Director of Investor Protection

Consumer Federation of America

Feb. 11, 2005

758

Charles L. Carlson, CPA, Director

Johnson, Miller & Co.

Feb. 12, 2005

759

Coleman Stipanovich, Executive Director

State Board of Administration of Florida

Feb. 14, 2005

760

Trevor Link

Aqyris

Feb. 14, 2005

761

Martin Baskin

Feb. 14, 2005

762

David Delvin, President

Fédération des Experts Comptables Européens

Feb. 14, 2005

763

Deloitte & Touche LLP

Feb. 14, 2005

764

Richard T. Ainsworth, Tax Counsel (International & Domestic)

Taxware

Feb. 14, 2005

765

Charlotte M. Bahin, Senior Vice President, Regulatory Affairs

America’s Community Bankers

Feb. 14, 2005

766

McGladrey & Pullen, LLP

Feb. 14, 2005

767

Susan E. Howe, CPA, PICPA President

Pennsylvania Institute of Certified Public Accountants

Feb. 14, 2005

768

William P. Graf, Chair, Audit & Assurance Service Committee

Illinois CPA Society

Feb. 14, 2005

769

David York, Head of the Auditing Practice, Chas Roy-Chowdhury, Head of Taxation

ACCA

Feb. 14, 2005

770

David R. Eshleman, President

Expert Process Solutions LLC

Feb. 14, 2005

771

Arthur F. Bell, Jr.

Arthur F. Bell, Jr & Associates, L.L.C.

Feb. 14, 2005

772

David T. Hirschmann, Senior Vice President

Chamber of Commerce of the United States of America

Feb. 14, 2005

773

Hugh C. Nickson, III

Miller, Hamilton, Snider & Odom, L.L.C.

Feb. 14, 2005

774

Victoria Whitlock, Compliance Practice Manager

Enpria

Feb. 14, 2005

775

M.P. Reilly, Chair, Committee on Taxation, Frank H. Boyd, Chair, Committee on Corporate Reporting

FEI

Feb. 14, 2005

776

Stevenson B. Rafferty, Vice Chair, Center for Public Committee Audit Firms, Bruce Webb, Chair, Professional Ethics Executive Committee, Thomas J. Purcell, III, Chair, Tax Executive Committee

AICPA

Feb. 14, 2005

777

Mark Anson, Chief Investment Officer

CalPERS

Feb. 14, 2005

778

Richard L. Trumka, Secretary- Treasurer

AFL-CIO

Feb. 14, 2005

779

Reznick Group