Comment Letters for Docket 019
Approved by SEC
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| 1 | Norman D. Marks, Vice President, Internal Controls and Process Assurance | Maxtor Corporation | May 28, 2006 | | 2 | Thomas E. Riley, President | New York State Society of Certified Public Accountants | July 21, 2006 | | 3 | | McGladrey & Pullen, LLP | July 24, 2006 | | 4 | Wolfgang Schaum, Executive Director | Institut Der Wirtschaftsprüter | July 24, 2006 | | 5 | Dr. Reinhard Oerli, Chairman | Swiss Institute of Certified Accountants and Tax Consultants | July 24, 2006 | | 6 | | Grant Thornton LLP | July 24, 2006 | | 7 | | Deloitte & Touche LLP | July 24, 2006 | | 8 | | Ernst & Young LLP | July 24, 2006 | | 9 | | PricewaterhouseCoopers | July 24, 2006 | | 10 | | KPMG | July 24, 2006 | | 11 | Susan S. Coffey, CPA, | American Institute of Certified Public Accountants | July 24, 2006 | | 12 | Frans Samyn, Chief Executive Officer | BDO Global Coordination B.V. | July 24, 2006 |
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