Comment Letters for Docket 021
Approved by SEC
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| 1 | Matthew W. Moog | Ernst and Young LLP | Dec. 20, 2006 | | 2 | Frank Gorrell, MSA, CPA | | Jan. 2, 2007 | | 3 | Stephen R. Rosenkranz, SSI Security/Disaster Recovery Engineer | Scott & Stringfellow, Inc. | Jan. 2, 2007 | | 4 | Dennis M. Stevens, Director, Internal Audit | Alamo Group | Jan. 4, 2007 | | 5 | Thorsten Stegmann | | Jan. 10, 2007 | | 6 | Kate Carey, Vice President, Joseph J. Prochaska Jr., Executive Vice President, Financial Operations and Chief Accounting Officer | MetLife | Jan. 16, 2007 | | 7 | Sen. Michael B. Enzi | U.S. Senate | Jan. 20, 2007 | | 8 | Danny Goldberg, Director of Internal Audit | Tyler Technologies, Inc. | Jan. 23, 2007 | | 9 | Joseph E. Murphy | Joseph E. Murphy, P.C. | Jan. 25, 2007 | | 10 | Faisal R. Danka | | Jan. 25, 2007 | | 11 | Matthew Leitch, Independent Consultant and Researcher | | Jan. 25, 2007 | | 12 | Richard M. Orin | Orin & Klein | Jan. 25, 2007 | | 13 | James Wall | | Feb. 1, 2007 | | 14 | Christopher Loucks, CA | Loucks CA | Feb. 2, 2007 | | 15 | Monica Radu | | Feb. 4, 2007 | | 16 | P. Andrew Shaw, Director Internal Audit / SOX | Rockwood Holdings, Inc. | Feb. 9, 2007 | | 17 | Patrick Montgomery, CPA | | Feb. 13, 2007 | | 18 | Paul A. Sharman, President & CEO, Jeffrey C. Thomson, Vice President of Research & Applications Development | Institute of Management Accountants | Feb. 13, 2007 | | 19 | Donald H. Chapin, CPA | | Feb. 13, 2007 | | 20 | Jeff Mahoney, General Counsel | Council of Institutional Investors | Feb. 13, 2007 | | 21 | Paul J. Beck, Irwin Jecha Professor of Accountancy | University of Illinois at Urbana-Champaign | Feb. 14, 2007 | | 22 | Ian D. Lamdin, CPA, Internal Audit Manager | Symmetricom, Inc. | Feb. 14, 2007 | | 23 | Cassandra Scozzie & Shelly Trochemenko, Internal Audit | Keithley Instruments, Inc. | Feb. 15, 2007 | | 24 | Rod Scott | R.G. Scott & Associates, LLC | Feb. 15, 2007 | | 25 | Todd Nielsen | | Feb. 15, 2007 | | 26 | Jacques Potdevin, President | Féderation des Experts Comptables Européens | Feb. 16, 2007 | | 27 | Cynthia M. Fornelli, Executive Director | Center for Audit Quality | Feb. 16, 2007 | | 28 | Thomas I. Selling, PhD, CPA | | Feb. 18, 2007 | | 29 | Leonard W. Jones, CPA, President | North Carolina State Board of Certified Public Accountant Examiners | Feb. 19, 2007 | | 30 | Angela Yip | San Jose Water Company | Feb. 21, 2007 | | 31 | Gregory J. Hayes, Vice President, Accounting and Finance | United Technologies Corporation | Feb. 21, 2007 | | 32 | Paul Guzzi, President & Chief Executive Officer | Greater Boston Chamber of Commerce | Feb. 21, 2007 | | 33 | Dirk D. Hobgood, CPA, Senior Vice President, Accounting & Finance and Enterprise Governance Services | Accretive Solutions | Feb. 22, 2007 | | 34 | James P. Hoffa, General President | International Brotherhood of Teamster | Feb. 22, 2007 | | 35 | Larry E. Rittenberg, Ph.D., CPA, Chairman | Committee of Sponsoring Organizations of the Treadway Commission | Feb. 22, 2007 | | 36 | David K. Golbahar | | Feb. 22, 2007 | | 37 | Daniel R. Roach, President, Health Care Compliance Association, Co-Chair, Society of Corporate Compliance & Ethics | Society of Corporate Compliance & Ethics | Feb. 22, 2007 | | 38 | Kelly Pasterick, Manager, Sox Compliance | Alcoa Inc. | Feb. 23, 2007 | | 39 | Terry J. Kryshak, VP SOX 404 Compliance | Assurant | Feb. 23, 2007 | | 40 | Ronald D. Atkinson, President; Dr. Burton S. Liebesman, Ph.D., Chairman-Elect, Electronics and Communications Division | American Society for Quality | Feb. 23, 2007 | | 41 | | Deloitte & Touche LLP | Feb. 23, 2007 | | 42 | Thomas E. Riley, President | NYSSCPA | Feb. 23, 2007 | | 43 | Maureen O'Boyle, Chairwoman, Government Relations Committee; June M. Johnson, Chairwoman, Financial Accounting and Investor Relations Task Force | Association for Financial Professionals | Feb. 23, 2007 | | 44 | | McGladrey & Pullen LLP | Feb. 23, 2007 | | 45 | Thomas E. Damman, CEO | Koexco – Control Excellence Company | Feb. 23, 2007 | | 46 | Samuel H. Pilch, Controller, Chief Accounting Officer | The Allstate Corporation | Feb. 23, 2007 | | 47 | Mark G. Heesen, President | National Venture Capital Association | Feb. 23, 2007 | | 48 | Michael Travaglini, Executive Director | Pension Reserves Investment Management Board | Feb. 23, 2007 | | 49 | Eric Slusser, EVP, Chief Accounting Officer & Controller | Cardinal Health, Inc. | Feb. 23, 2007 | | 50 | Grant Seiffert, President | Telecommunications Industry Association | Feb. 23, 2007 | | 51 | Richard D. Levy, Senior Vice President & Controller | Wells Fargo & Company | Feb. 23, 2007 | | 52 | Todd W. Moore, CPA | | Feb. 23, 2007 | | 53 | Audrey A. Gramling, Chair; Robert Allen; Randy Elder; Thomas M. Kozloski; Evelyn Patterson; Robert J. Ramsay; Sandra Shelton; Mark Taylor | American Accounting Association | Feb. 24, 2007 | | 54 | James W. DeLoach, Jr., Managing Director | Protiviti, Inc. | Feb. 25, 2007 | | 55 | Paige M. Easley, Partner | LP Risk Services, Inc. | Feb. 25, 2007 | | 56 | Grace L. Hinchman, Senior Vice President, Lawrence J. Salva, Chair, Committee on Corporate Reporting; Richard D. Brounstein, Chairman, Small Public Company Task Force | Financial Executives International | Feb. 26, 2007 | | 57 | Sen. John F. Kerry, Chair; Sen. Olympia J. Snowe, Ranking Member | U.S. Senate Committee on Small Business & Entrepreneurship | Feb. 23, 2007 | | 58 | Thomas M. Sullivan, Chief Counsel of Advocacy; Janis C. Reyes, Assistant Chief Counsel | Small Business Administration, Office of Advocacy | Feb. 26, 2007 | | 59 | Hal S. Scott, Director | Committee on Capital Markets Regulation | Feb. 26, 2007 | | 60 | Arnold C. Hanish, Executive Director and Chief Accounting Officer | Eli Lilly and Company | Feb. 26, 2007 | | 61 | | KPMG LLP | Feb. 26, 2007 | | 62 | Christopher Cole, Regulatory Counsel | Independent Community Bankers of America | Feb. 26, 2007 | | 63 | Linda Lewis, S404 Compliance Programme Manager | Vodafone Group | Feb. 26, 2007 | | 64 | Robin LaVigne, CPA, Director of Sarbanes Compliance | Dollar Financial Group, Inc. | Feb. 26, 2007 | | 65 | Robert M. Tarola, Senior Vice President & CFO | W.R. Grace & Co | Feb. 26, 2007 | | 66 | Philip Broadley, Chairman | The Hundred Group of Finance Directors | Feb. 26, 2007 | | 67 | Dr. Curtis C. Verschoor, L & Q Research Professor | DePaul University, School of Accountancy and MIS | Feb. 26, 2007 | | 68 | Cees Klumper; Matthew Shepherd, CPA | | Feb. 26, 2007 | | 69 | Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director, International Affairs | Institut Der Wirtschaftsprüfer | Feb. 26, 2007 | | 70 | Edward J. Resch, Executive Vice President & CFO | State Street Corporation | Feb. 26, 2007 | | 71 | Kim Hurst, Risk Management & Audit Quality; Jean-Luc Barlet, Risk Management & Audit Quality | Mazars LLP | Feb. 26, 2007 | | 72 | Jane Morreau, Vice President & Controller; Andy Kim, Director Internal Auditor | Brown-Forman | Feb. 26, 2007 | | 73 | Sandra K. Johnigan, CPA, Chair, Professional Standards Committee | Texas Society of Certified Public Accountants | Feb. 26, 2007 | | 74 | David C. Chavern, Chief Operating Officer & Senior Vice President | U.S. Chamber of Commerce | Feb. 26, 2007 | | 75 | Paul Moxey, Head of Corporate Governance and Risk Management | Association of Chartered Certified Accountants | Feb. 26, 2007 | | 76 | Jay Timmons, Senior Vice President for Policy and Government Relations | National Association of Manufacturers | Feb. 26, 2007 | | 77 | Paul W. Polinski, Ph.D., CPA | | Feb. 26, 2007 | | 78 | W. Alan Barnes, CPA, Director of Internal Audit | Neenah Paper, Inc. | Feb. 26, 2007 | | 79 | John W. Douglass, President & CEO | Aerospace Industries Association | Feb. 26, 2007 | | 80 | Mary Ellen Oliverio, CPA | | Feb. 26, 2007 | | 81 | Patricia J. Harned, Ph.D., President | Ethics Resource Center | Feb. 26, 2007 | | 82 | Nicholas Malden, Senior Vice President, CFO | Ventana Medical Systems, Inc | Feb. 26, 2007 | | 83 | John A. Ingleman, Senior Vice President & CFO; David P. Radloff, Vice President of Corporate Finance | Hutchinson Technology, Inc. | Feb. 26, 2007 | | 84 | Robert Hodgkinson, Executive Director, Technical | The Institute of Chartered Accountants in England and Wales | Feb. 26, 2007 | | 85 | W. Scott Emerick, Corporate Controller and Chief Accounting Officer | The Lubrizol Corporation | Feb. 26, 2007 | | 86 | Sherry Smith, Senior Vice President, Finance | Supervalu, Inc. | Feb. 26, 2007 | | 87 | Russell Read, Chief Investment Officer | CalPERS | Feb. 26, 2007 | | 88 | | Sappi Ltd Group | Feb. 26, 2007 | | 89 | Rick Steinberg | | Feb. 26, 2007 | | 90 | William H. Hernandez, Senior Vice President, Finance | PPG Industries, Inc. | Feb. 26, 2007 | | 91 | | Veris Consulting, LLC | Feb. 26, 2007 | | 92 | Barbara Roper, Director of Investor Protection; Edmund Mierzwinski, Consumer Program Director; Consumer Action, Kenneth McEldowney, Executive Director | Consumer Federation of America | Feb. 26, 2007 | | 93 | Edward H. Fleischman, Member of the Drafting Committee | The Society of Corporate Secretaries & Governance Professionals | Feb. 26, 2007 | | 94 | Richard A. Mueller, Vice President, Audit Services | American Electric Power Company, Inc. | Feb. 26, 2007 | | 95 | Norman D. Slonaker, Chair, Committee on Financial Reporting | New York City Bar Association | Feb. 26, 2007 | | 96 | Steve Bartlett, President & CEO | The Financial Services Roundtable | Feb. 26, 2007 | | 97 | R Malcolm Schwartz, Chief Operating Officer | CRS Associates LLC | Feb. 26, 2007 | | 98 | | Schneider Downs & Co., Inc. | Feb. 26, 2007 | | 99 | Manan Sagar | Willis Group Audit | Feb. 26, 2007 | | 100 | | Ernst & Young LLP | Feb. 26, 2007 | | 101 | Christine E. Earley, PhD, CPA, Associate Professor of Accountancy | Bentley College | Feb. 26, 2007 | | 102 | Robert F. Richter, CPA | | Feb. 26, 2007 | | 103 | Dustin W. Wertheimer, Controller | PPL Corporation | Feb. 26, 2007 | | 104 | Sharon A. Haeger, Regulatory Counsel | America's Community Bankers | Feb. 26, 2007 | | 105 | Stephen J. Wuori, Executive Vice President, CFO & Corporate Development | Enbridge Inc. | Feb. 26, 2007 | | 106 | John G. Gaine, President | Managed Funds Association | Feb. 26, 2007 | | 107 | Peter A. Bridgman, Senior Vice President & Controller | PepsiCo, Inc. | Feb. 26, 2007 | | 108 | David M. Walker, Comptroller General | U.S. Government Accountability Office | Feb. 26, 2007 | | 109 | Carl Guardino, President & CEO | Silicon Valley Leadership Group | Feb. 26, 2007 | | 110 | | Reznick Group, P.C. | Feb. 26, 2007 | | 111 | Diane Allen, SOX Compliance Manager | 3M Company | Feb. 26, 2007 | | 112 | Gary L. Sandefur, CPA | The Ohio Society of Certified Public Accountants | Feb. 26, 2007 | | 113 | William M. Diefenderfer, Audit Committee Chairman | Sallie Mae | Feb. 26, 2007 | | 114 | Marie Kalamaras Lee, Director and Counsel, Finance and Tax Policy | American Electronics Association | Feb. 26, 2007 | | 115 | Kathy Schrock, Partner and National Solution Leader – Sarbanes-Oxley | Tatum LLC | Feb. 26, 2007 | | 116 | Kenneth N. Heintz, Corporate Vice President, Controller & Chief Accounting Officer | Northrop Grumman Corporation | Feb. 26, 2007 | | 117 | Carleen C. Kohut, Senior Vice President & CFO | National Retail Federation | Feb. 26, 2007 | | 118 | Valarie L. Sheppard, Vice President, Comptroller | The Procter & Gamble Company | Feb. 26, 2007 | | 119 | Sarah E. Smith, Managing Director, Chief Accounting Officer | The Goldman Sachs Group, Inc. | Feb. 26, 2007 | | 120 | Richard L. Trumka, Secretary-Treasurer | American Federation of Labor and Congress of Industrial Organizations | Feb. 26, 2007 | | 121 | David K. Owens, Executive Vice President, Business Operations Group | Edison Electric Institute | Feb. 26, 2007 | | 122 | Donald J. Boteler, Vice President, Operations | Investment Company Institute | Feb. 26, 2007 | | 123 | Alan F. Eisenberg, Executive Vice President, Emerging Companies & Business Development | Biotechnology Industry Organization | Feb. 26, 2007 | | 124 | Mike Ettredge, University of Kansas; Karla Johnstone, University of Wisconsin; Mary Stone, University of Alabama; Qian Wang, University of Kansas | | Feb. 26, 2007 | | 125 | D. Keith Bell, Senior Vice President, Accounting Policy | The Travelers Companies, Inc. | Feb. 26, 2007 | | 126 | Jeanette Y. Bennion, Vice President Financial Compliance | Washington Group International | Feb. 26, 2007 | | 127 | David A. Richards, President | The Institute of Internal Auditors | Feb. 26, 2007 | | 128 | Wendy Huang, CPA, Director of Internal Audit | Molina Healthcare, Inc. | Feb. 26, 2007 | | 129 | | Grant Thornton LLP | Feb. 26, 2007 | | 130 | | Crowe Chizek and Company LLC | Feb. 26, 2007 | | 131 | Donna J. Fisher, Director, Tax and Accounting | American Bankers Association | Feb. 26, 2007 | | 132 | | BDO Seidman, LLP | Feb. 26, 2007 | | 133 | Larry Hightower, CPA | | Feb. 26, 2007 | | 134 | Donald L. Evans, CEO; Rob Nichols, President & Chief Operating Officer | Financial Services Forum | Feb. 26, 2007 | | 135 | | PricewaterhouseCoopers LLP | Feb. 26, 2007 | | 136 | Thomas A. Fanning, Executive Vice President & CFO | Southern Company | Feb. 26, 2007 | | 137 | Coleman Stipanovich, Executive Director | State Board of Administration of Florida | Feb. 26, 2007 | | 138 | Victoria D. Hadfield, President; Jodi Shelton, Executive Director | SEMI North America & Fabless Semiconductor Association | Feb. 26, 2007 | | 139 | Brian G. O'Malley, Senior Vice President, Internal Audit | The NASDAQ Stock Market, Inc. | Feb. 26, 2007 | | 140 | Michael E. Keane, Vice President & CFO | Computer Sciences Corporation | Feb. 26, 2007 | | 141 | Joseph V. Carcello, Ernst & Young Professor, Director of Research, Corporate Governance Center | University of Tennessee | Feb. 26, 2007 | | 142 | Iain Macdonald, Group Vice President & Group Controller | BP p.l.c. | Feb. 26, 2007 | | 143 | Lee Matecko, Vice President, Operational Finance | Whole Foods Market | Feb. 26, 2007 | | 144 | Loretta V. Cangialosi, Vice President and Controller | Pfizer Inc. | Feb. 26, 2007 | | 145 | A. Stephen Meadows, Chief Accounting Officer | Rock-Tenn Company | Feb. 26, 2007 | | 146 | David Jordan, CPA, Director of Compliance | NIKE, Inc. | Feb. 26, 2007 | | 147 | Tim Breeding, Senior Director - IS Audit | Wal-Mart Stores, Inc. | Feb. 26, 2007 | | 148 | | WithumSmith+Brown Global Assurance, LLC | Feb. 26, 2007 | | 149 | Frank H. Brod, CVP Finance and Administration; Robert W. Weede, Assistant Corporate Controller; Marilee Byers, Director, Financial Compliance Group | Microsoft Corporation | Feb. 26, 2007 | | 150 | Hugh J. Campbell Jr., CPA | | Feb. 26, 2007 | | 151 | Everett C. Johnson, International President | ISACA and IT Governance Institute | Feb. 27, 2007 | | 152 | | Cleary Gottlieb Steen & Hamilton LLP | Feb. 27, 2007 | | 153 | James W. Eldredge, Chairman, Accounting Advisory Council | American Gas Association | Feb. 27, 2007 | | 154 | Paul Sharman, President & CEO; Jeffrey Thomson, Vice President of Research | Institute of Management Accountants | Feb. 27, 2007 | | 155 | Catherine A. Young, Director, Internal Audit | Cricket Communications, Inc.; Leap Wireless International, Inc. | Feb. 27, 2007 | | 156 | Gregory J. Jonas, Managing Director | Moody’s Investors Service | Feb. 27, 2007 | | 157 | Mrs. M.J.L. van Ool, Project Manager "In Control" | Akzo Nobel NV | Feb. 27, 2007 | | 158 | Sabrina M. Gicaletto, Controller | RAM Energy Resources, Inc. | Feb. 27, 2007 | | 159 | James J. Angel, Associate Professor of Finance | Georgetown University, McDonough School of Business | Feb. 27, 2007 | | 160 | Neal L. Wolkoff, Chairman & CEO | American Stock Exchange | Feb. 27, 2007 | | 161 | Jonathan Chadwick, Vice President, Corporate Controller, Principal Accounting Officer | Cisco Systems, Inc. | Feb. 27, 2007 | | 162 | Thomas C. Wilson, Director of Internal Audit | Acuity Brands, Inc. | Feb. 28, 2007 | | 163 | Winston M. Talbert, Vice President & CFO | Plains Exploration & Production Company | Feb. 28, 2007 | | 164 | Robert Ripp, Audit Committee Chairman; Philip V. Bancroft, CFO | ACE Limited | Feb. 28, 2007 | | 165 | Jeffrey M. Monohan | | Feb. 28, 2007 | | 166 | Michele L. Cahn Peters, Chair, Corporate Governance Coordinating Committee, Vice President,-External Affairs, Xerox Company | Business Roundtable | Feb. 28, 2007 | | 167 | Kim S. Price, President & CEO | Citizens South Banking Corporation | March 1, 2007 | | 168 | Karen Michell, Vice President, Banking Operations | Canadian Bankers Association | March 1, 2007 | | 169 | George L. Yungmann, Senior Vice President, Financial Standards | National Association of Real Estate Investment Trusts | March 5, 2007 | | 170 | Linda L. Griggs, Chair of the Committee on Law & Accounting; Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities | American Bar Association | March 6, 2007 | | 171 | Dorien Fransens, Secretary General | European Association of Listed Companies | March 9, 2007 | | 172 | Rep. Nydia M. Velazquez, Chairwoman; Rep. Steve Chabot, Ranking Member, Committee on Small Business | U.S. House of Representatives | March 12, 2007 | | 173 | Robert F. Storch, Chief Accountant | Federal Deposit Insurance Corporation, Division of Supervision and Consumer Protection | March 29, 2007 | | 174 | Laurence Tracol, Senior Manager of Worldwide Compliance | Xilinx Inc. | Feb. 26, 2007 | | 175 | Eric Henry, Executive Director | Commonwealth of Pennsylvania State Employees' Retirement System | April 9, 2007 |
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