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Comment Letters for Docket 021
 Approved by SEC

 

 

 Comment Letters

 
No.
Author
Company/Organization
Date
1Matthew W. MoogErnst and Young LLPDec. 20, 2006
2Frank Gorrell, MSA, CPA Jan. 2, 2007
3Stephen R. Rosenkranz, SSI Security/Disaster Recovery EngineerScott & Stringfellow, Inc.Jan. 2, 2007
4Dennis M. Stevens, Director, Internal AuditAlamo GroupJan. 4, 2007
5Thorsten Stegmann Jan. 10, 2007
6Kate Carey, Vice President, Joseph J. Prochaska Jr., Executive Vice President, Financial Operations and Chief Accounting OfficerMetLifeJan. 16, 2007
7Sen. Michael B. EnziU.S. SenateJan. 20, 2007
8Danny Goldberg, Director of Internal AuditTyler Technologies, Inc.Jan. 23, 2007
9Joseph E. MurphyJoseph E. Murphy, P.C.Jan. 25, 2007
10Faisal R. Danka Jan. 25, 2007
11Matthew Leitch, Independent Consultant and Researcher Jan. 25, 2007
12Richard M. OrinOrin & KleinJan. 25, 2007
13James Wall Feb. 1, 2007
14Christopher Loucks, CALoucks CAFeb. 2, 2007
15Monica Radu Feb. 4, 2007
16P. Andrew Shaw, Director Internal Audit / SOXRockwood Holdings, Inc.Feb. 9, 2007
17Patrick Montgomery, CPA Feb. 13, 2007
18Paul A. Sharman, President & CEO, Jeffrey C. Thomson, Vice President of Research & Applications DevelopmentInstitute of Management AccountantsFeb. 13, 2007
19Donald H. Chapin, CPA Feb. 13, 2007
20Jeff Mahoney, General CounselCouncil of Institutional InvestorsFeb. 13, 2007
21Paul J. Beck, Irwin Jecha Professor of AccountancyUniversity of Illinois at Urbana-ChampaignFeb. 14, 2007
22Ian D. Lamdin, CPA, Internal Audit ManagerSymmetricom, Inc.Feb. 14, 2007
23Cassandra Scozzie & Shelly Trochemenko, Internal AuditKeithley Instruments, Inc.Feb. 15, 2007
24Rod ScottR.G. Scott & Associates, LLCFeb. 15, 2007
25Todd Nielsen Feb. 15, 2007
26Jacques Potdevin, PresidentFéderation des Experts Comptables EuropéensFeb. 16, 2007
27Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityFeb. 16, 2007
28Thomas I. Selling, PhD, CPA Feb. 18, 2007
29Leonard W. Jones, CPA, PresidentNorth Carolina State Board of Certified Public Accountant ExaminersFeb. 19, 2007
30Angela YipSan Jose Water CompanyFeb. 21, 2007
31Gregory J. Hayes, Vice President, Accounting and FinanceUnited Technologies CorporationFeb. 21, 2007
32Paul Guzzi, President & Chief Executive OfficerGreater Boston Chamber of CommerceFeb. 21, 2007
33Dirk D. Hobgood, CPA, Senior Vice President, Accounting & Finance and Enterprise Governance ServicesAccretive SolutionsFeb. 22, 2007
34James P. Hoffa, General PresidentInternational Brotherhood of TeamsterFeb. 22, 2007
35Larry E. Rittenberg, Ph.D., CPA, ChairmanCommittee of Sponsoring Organizations of the Treadway CommissionFeb. 22, 2007
36David K. Golbahar Feb. 22, 2007
37Daniel R. Roach, President, Health Care Compliance Association, Co-Chair, Society of Corporate Compliance & EthicsSociety of Corporate Compliance & EthicsFeb. 22, 2007
38Kelly Pasterick, Manager, Sox ComplianceAlcoa Inc.Feb. 23, 2007
39Terry J. Kryshak, VP SOX 404 ComplianceAssurantFeb. 23, 2007
40Ronald D. Atkinson, President; Dr. Burton S. Liebesman, Ph.D., Chairman-Elect, Electronics and Communications DivisionAmerican Society for QualityFeb. 23, 2007
41Deloitte & Touche LLPFeb. 23, 2007
42Thomas E. Riley, PresidentNYSSCPAFeb. 23, 2007
43Maureen O'Boyle, Chairwoman, Government Relations Committee; June M. Johnson, Chairwoman, Financial Accounting and Investor Relations Task ForceAssociation for Financial ProfessionalsFeb. 23, 2007
44McGladrey & Pullen LLPFeb. 23, 2007
45Thomas E. Damman, CEOKoexco – Control Excellence CompanyFeb. 23, 2007
46Samuel H. Pilch, Controller, Chief Accounting OfficerThe Allstate CorporationFeb. 23, 2007
47Mark G. Heesen, PresidentNational Venture Capital AssociationFeb. 23, 2007
48Michael Travaglini, Executive DirectorPension Reserves Investment Management BoardFeb. 23, 2007
49Eric Slusser, EVP, Chief Accounting Officer & ControllerCardinal Health, Inc.Feb. 23, 2007
50Grant Seiffert, PresidentTelecommunications Industry AssociationFeb. 23, 2007
51Richard D. Levy, Senior Vice President & ControllerWells Fargo & CompanyFeb. 23, 2007
52Todd W. Moore, CPA Feb. 23, 2007
53Audrey A. Gramling, Chair; Robert Allen; Randy Elder; Thomas M. Kozloski; Evelyn Patterson; Robert J. Ramsay; Sandra Shelton; Mark TaylorAmerican Accounting AssociationFeb. 24, 2007
54James W. DeLoach, Jr., Managing DirectorProtiviti, Inc.Feb. 25, 2007
55Paige M. Easley, PartnerLP Risk Services, Inc.Feb. 25, 2007
56Grace L. Hinchman, Senior Vice President, Lawrence J. Salva, Chair, Committee on Corporate Reporting; Richard D. Brounstein, Chairman, Small Public Company Task ForceFinancial Executives InternationalFeb. 26, 2007
57Sen. John F. Kerry, Chair; Sen. Olympia J. Snowe, Ranking MemberU.S. Senate Committee on Small Business & EntrepreneurshipFeb. 23, 2007
58Thomas M. Sullivan, Chief Counsel of Advocacy; Janis C. Reyes, Assistant Chief CounselSmall Business Administration, Office of AdvocacyFeb. 26, 2007
59Hal S. Scott, DirectorCommittee on Capital Markets RegulationFeb. 26, 2007
60Arnold C. Hanish, Executive Director and Chief Accounting OfficerEli Lilly and CompanyFeb. 26, 2007
61KPMG LLPFeb. 26, 2007
62Christopher Cole, Regulatory CounselIndependent Community Bankers of AmericaFeb. 26, 2007
63Linda Lewis, S404 Compliance Programme ManagerVodafone GroupFeb. 26, 2007
64Robin LaVigne, CPA, Director of Sarbanes ComplianceDollar Financial Group, Inc.Feb. 26, 2007
65Robert M. Tarola, Senior Vice President & CFOW.R. Grace & CoFeb. 26, 2007
66Philip Broadley, ChairmanThe Hundred Group of Finance DirectorsFeb. 26, 2007
67Dr. Curtis C. Verschoor, L & Q Research ProfessorDePaul University, School of Accountancy and MISFeb. 26, 2007
68Cees Klumper; Matthew Shepherd, CPA Feb. 26, 2007
69Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director, International AffairsInstitut Der WirtschaftsprüferFeb. 26, 2007
70Edward J. Resch, Executive Vice President & CFOState Street CorporationFeb. 26, 2007
71Kim Hurst, Risk Management & Audit Quality; Jean-Luc Barlet, Risk Management & Audit QualityMazars LLPFeb. 26, 2007
72Jane Morreau, Vice President & Controller; Andy Kim, Director Internal AuditorBrown-FormanFeb. 26, 2007
73Sandra K. Johnigan, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsFeb. 26, 2007
74David C. Chavern, Chief Operating Officer & Senior Vice PresidentU.S. Chamber of CommerceFeb. 26, 2007
75Paul Moxey, Head of Corporate Governance and Risk ManagementAssociation of Chartered Certified AccountantsFeb. 26, 2007
76Jay Timmons, Senior Vice President for Policy and Government RelationsNational Association of ManufacturersFeb. 26, 2007
77Paul W. Polinski, Ph.D., CPA Feb. 26, 2007
78W. Alan Barnes, CPA, Director of Internal AuditNeenah Paper, Inc.Feb. 26, 2007
79John W. Douglass, President & CEOAerospace Industries AssociationFeb. 26, 2007
80Mary Ellen Oliverio, CPA Feb. 26, 2007
81Patricia J. Harned, Ph.D., PresidentEthics Resource CenterFeb. 26, 2007
82Nicholas Malden, Senior Vice President, CFOVentana Medical Systems, IncFeb. 26, 2007
83John A. Ingleman, Senior Vice President & CFO; David P. Radloff, Vice President of Corporate FinanceHutchinson Technology, Inc.Feb. 26, 2007
84Robert Hodgkinson, Executive Director, TechnicalThe Institute of Chartered Accountants in England and WalesFeb. 26, 2007
85W. Scott Emerick, Corporate Controller and Chief Accounting OfficerThe Lubrizol CorporationFeb. 26, 2007
86Sherry Smith, Senior Vice President, FinanceSupervalu, Inc.Feb. 26, 2007
87Russell Read, Chief Investment OfficerCalPERSFeb. 26, 2007
88Sappi Ltd GroupFeb. 26, 2007
89Rick Steinberg Feb. 26, 2007
90William H. Hernandez, Senior Vice President, FinancePPG Industries, Inc.Feb. 26, 2007
91Veris Consulting, LLCFeb. 26, 2007
92Barbara Roper, Director of Investor Protection; Edmund Mierzwinski, Consumer Program Director; Consumer Action, Kenneth McEldowney, Executive DirectorConsumer Federation of AmericaFeb. 26, 2007
93Edward H. Fleischman, Member of the Drafting CommitteeThe Society of Corporate Secretaries & Governance ProfessionalsFeb. 26, 2007
94Richard A. Mueller, Vice President, Audit ServicesAmerican Electric Power Company, Inc.Feb. 26, 2007
95Norman D. Slonaker, Chair, Committee on Financial ReportingNew York City Bar AssociationFeb. 26, 2007
96Steve Bartlett, President & CEOThe Financial Services RoundtableFeb. 26, 2007
97R Malcolm Schwartz, Chief Operating OfficerCRS Associates LLCFeb. 26, 2007
98Schneider Downs & Co., Inc.Feb. 26, 2007
99Manan SagarWillis Group AuditFeb. 26, 2007
100Ernst & Young LLPFeb. 26, 2007
101Christine E. Earley, PhD, CPA, Associate Professor of AccountancyBentley CollegeFeb. 26, 2007
102Robert F. Richter, CPA Feb. 26, 2007
103Dustin W. Wertheimer, ControllerPPL CorporationFeb. 26, 2007
104Sharon A. Haeger, Regulatory CounselAmerica's Community BankersFeb. 26, 2007
105Stephen J. Wuori, Executive Vice President, CFO & Corporate DevelopmentEnbridge Inc.Feb. 26, 2007
106John G. Gaine, PresidentManaged Funds AssociationFeb. 26, 2007
107Peter A. Bridgman, Senior Vice President & ControllerPepsiCo, Inc.Feb. 26, 2007
108David M. Walker, Comptroller GeneralU.S. Government Accountability OfficeFeb. 26, 2007
109Carl Guardino, President & CEOSilicon Valley Leadership GroupFeb. 26, 2007
110Reznick Group, P.C.Feb. 26, 2007
111Diane Allen, SOX Compliance Manager3M CompanyFeb. 26, 2007
112Gary L. Sandefur, CPAThe Ohio Society of Certified Public AccountantsFeb. 26, 2007
113William M. Diefenderfer, Audit Committee ChairmanSallie MaeFeb. 26, 2007
114Marie Kalamaras Lee, Director and Counsel, Finance and Tax PolicyAmerican Electronics AssociationFeb. 26, 2007
115Kathy Schrock, Partner and National Solution Leader – Sarbanes-OxleyTatum LLCFeb. 26, 2007
116Kenneth N. Heintz, Corporate Vice President, Controller & Chief Accounting OfficerNorthrop Grumman CorporationFeb. 26, 2007
117Carleen C. Kohut, Senior Vice President & CFONational Retail FederationFeb. 26, 2007
118Valarie L. Sheppard, Vice President, ComptrollerThe Procter & Gamble CompanyFeb. 26, 2007
119Sarah E. Smith, Managing Director, Chief Accounting OfficerThe Goldman Sachs Group, Inc.Feb. 26, 2007
120Richard L. Trumka, Secretary-TreasurerAmerican Federation of Labor and Congress of Industrial OrganizationsFeb. 26, 2007
121David K. Owens, Executive Vice President, Business Operations GroupEdison Electric InstituteFeb. 26, 2007
122Donald J. Boteler, Vice President, OperationsInvestment Company InstituteFeb. 26, 2007
123Alan F. Eisenberg, Executive Vice President, Emerging Companies & Business DevelopmentBiotechnology Industry OrganizationFeb. 26, 2007
124Mike Ettredge, University of Kansas; Karla Johnstone, University of Wisconsin; Mary Stone, University of Alabama; Qian Wang, University of Kansas Feb. 26, 2007
125D. Keith Bell, Senior Vice President, Accounting PolicyThe Travelers Companies, Inc.Feb. 26, 2007
126Jeanette Y. Bennion, Vice President Financial ComplianceWashington Group InternationalFeb. 26, 2007
127David A. Richards, PresidentThe Institute of Internal AuditorsFeb. 26, 2007
128Wendy Huang, CPA, Director of Internal AuditMolina Healthcare, Inc.Feb. 26, 2007
129Grant Thornton LLPFeb. 26, 2007
130Crowe Chizek and Company LLCFeb. 26, 2007
131Donna J. Fisher, Director, Tax and AccountingAmerican Bankers AssociationFeb. 26, 2007
132BDO Seidman, LLPFeb. 26, 2007
133Larry Hightower, CPA Feb. 26, 2007
134Donald L. Evans, CEO; Rob Nichols, President & Chief Operating OfficerFinancial Services ForumFeb. 26, 2007
135PricewaterhouseCoopers LLPFeb. 26, 2007
136Thomas A. Fanning, Executive Vice President & CFOSouthern CompanyFeb. 26, 2007
137Coleman Stipanovich, Executive DirectorState Board of Administration of FloridaFeb. 26, 2007
138Victoria D. Hadfield, President; Jodi Shelton, Executive DirectorSEMI North America & Fabless Semiconductor AssociationFeb. 26, 2007
139Brian G. O'Malley, Senior Vice President, Internal AuditThe NASDAQ Stock Market, Inc.Feb. 26, 2007
140Michael E. Keane, Vice President & CFOComputer Sciences CorporationFeb. 26, 2007
141Joseph V. Carcello, Ernst & Young Professor, Director of Research, Corporate Governance CenterUniversity of TennesseeFeb. 26, 2007
142Iain Macdonald, Group Vice President & Group ControllerBP p.l.c.Feb. 26, 2007
143Lee Matecko, Vice President, Operational FinanceWhole Foods MarketFeb. 26, 2007
144Loretta V. Cangialosi, Vice President and ControllerPfizer Inc.Feb. 26, 2007
145A. Stephen Meadows, Chief Accounting OfficerRock-Tenn CompanyFeb. 26, 2007
146David Jordan, CPA, Director of ComplianceNIKE, Inc.Feb. 26, 2007
147Tim Breeding, Senior Director - IS AuditWal-Mart Stores, Inc.Feb. 26, 2007
148WithumSmith+Brown Global Assurance, LLCFeb. 26, 2007
149Frank H. Brod, CVP Finance and Administration; Robert W. Weede, Assistant Corporate Controller; Marilee Byers, Director, Financial Compliance GroupMicrosoft CorporationFeb. 26, 2007
150Hugh J. Campbell Jr., CPA Feb. 26, 2007
151Everett C. Johnson, International PresidentISACA and IT Governance InstituteFeb. 27, 2007
152Cleary Gottlieb Steen & Hamilton LLPFeb. 27, 2007
153James W. Eldredge, Chairman, Accounting Advisory CouncilAmerican Gas AssociationFeb. 27, 2007
154Paul Sharman, President & CEO; Jeffrey Thomson, Vice President of ResearchInstitute of Management AccountantsFeb. 27, 2007
155Catherine A. Young, Director, Internal AuditCricket Communications, Inc.; Leap Wireless International, Inc.Feb. 27, 2007
156Gregory J. Jonas, Managing DirectorMoody’s Investors ServiceFeb. 27, 2007
157Mrs. M.J.L. van Ool, Project Manager "In Control"Akzo Nobel NVFeb. 27, 2007
158Sabrina M. Gicaletto, ControllerRAM Energy Resources, Inc.Feb. 27, 2007
159James J. Angel, Associate Professor of FinanceGeorgetown University, McDonough School of BusinessFeb. 27, 2007
160Neal L. Wolkoff, Chairman & CEOAmerican Stock ExchangeFeb. 27, 2007
161Jonathan Chadwick, Vice President, Corporate Controller, Principal Accounting OfficerCisco Systems, Inc.Feb. 27, 2007
162Thomas C. Wilson, Director of Internal AuditAcuity Brands, Inc.Feb. 28, 2007
163Winston M. Talbert, Vice President & CFOPlains Exploration & Production CompanyFeb. 28, 2007
164Robert Ripp, Audit Committee Chairman; Philip V. Bancroft, CFOACE LimitedFeb. 28, 2007
165Jeffrey M. Monohan Feb. 28, 2007
166Michele L. Cahn Peters, Chair, Corporate Governance Coordinating Committee, Vice President,-External Affairs, Xerox CompanyBusiness RoundtableFeb. 28, 2007
167Kim S. Price, President & CEOCitizens South Banking CorporationMarch 1, 2007
168Karen Michell, Vice President, Banking OperationsCanadian Bankers AssociationMarch 1, 2007
169George L. Yungmann, Senior Vice President, Financial StandardsNational Association of Real Estate Investment TrustsMarch 5, 2007
170Linda L. Griggs, Chair of the Committee on Law & Accounting; Keith F. Higgins, Chair of the Committee on Federal Regulation of SecuritiesAmerican Bar AssociationMarch 6, 2007
171Dorien Fransens, Secretary GeneralEuropean Association of Listed CompaniesMarch 9, 2007
172Rep. Nydia M. Velazquez, Chairwoman; Rep. Steve Chabot, Ranking Member, Committee on Small BusinessU.S. House of RepresentativesMarch 12, 2007
173Robert F. Storch, Chief AccountantFederal Deposit Insurance Corporation, Division of Supervision and Consumer ProtectionMarch 29, 2007
174Laurence Tracol, Senior Manager of Worldwide ComplianceXilinx Inc.Feb. 26, 2007
175Eric Henry, Executive DirectorCommonwealth of Pennsylvania State Employees' Retirement SystemApril 9, 2007
 

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