Comment Letters for Docket 025

 Comment Letters (Reproposed Rule)

No.
Author
Company/Organization
Date
1Deloitte & Touche LLPMarch 2, 2009
2Howard B. Levy, Sr., Principal and Director of Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsApril 13, 2009
3Ernst & Young LLPApril 14, 2009
4U.S. Government Accountability OfficeApril 16, 2009
5Gary R. Kabureck, Vice President, Chief Accounting OfficerXerox CorporationApril 17, 2009
6James L. Fuehrmeyer, Associate Professional SpecialistUniversity of Notre Dame, Department of AccountancyApril 17, 2009
7Moss Adams LLPApril 17, 2009
8The Institute of Chartered Accountants in England and WalesApril 20, 2009
9Institut der Wirtschaftspr├╝ferApril 20, 2009
10New York State Society of Certified Public AccountantsApril 20, 2009
11BDO Seidman, LLPApril 20, 2009
12McGladrey & Pullen, LLPApril 20, 2009
13Melissa A. Frazier, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsApril 20, 2009
14Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityApril 20, 2009
15Deloitte & Touche LLPApril 20, 2009
16KPMG LLPApril 20, 2009
17PricewaterhouseCoopers LLPApril 20, 2009
18Grant Thornton LLPApril 20, 2009
19U.S. Chamber of CommerceApril 20, 2009
20Jon E. Lelegren, Assurance PartnerMantyla McReynolds, LLCApril 20, 2009
21Reznick Group. P.C.April 20, 2009
22Crowe Horwath LLPApril 20, 2009
23Jon R. Hoffmeister, Chair, Audit and Assurance Services CommitteeIllinois Certified Public Accountant SocietyApril 20, 2009
24Arnold C. Hanish, Vice President and Chief Accounting OfficerEli Lilly and CompanyApril 20, 2009
25Mark F. Wille, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsApril 20, 2009
26Jean-Luc Barlet, Risk Management & Audit QualityMazarsApril 20, 2009
27Debra Wilke, Director, Corporate AccountingOtter Tail CorporationApril 21, 2009
28Donald G. DeBuck, Vice President and Corporate ControllerComputer Sciences CorporationApril 21, 2009
29Mayer Hoffman McCann P.C.April 22, 2009
30Arnold C. Hanish, Chairman, Committee on Corporate ReportingFinancial Executives InternationalApril 23, 2009

 Comment Letters

No.
Author
Company/Organization
Date
1Dennis R. Beresford, Ernst & Young Executive Professor of Accounting March 7, 2008
2James H. Hance, Jr.Bank of America Corporate CenterApril 24, 2008
3Horwath InternationalApril 25, 2008
4Howard B Levy, Sr, Principal and Director, Technical ServicesPiercy/Bowler/Taylor & KernApril 28, 2008
5Joseph V. Carcello, Ernst & Young Professor, Director of Research-Corporate Governance Center May 3, 2008
6Ross Stores, Inc.May 6, 2008
7John H. Biggs, Former, Chairman and Chief Executive Officer TIAA-CREFMay 7, 2008
8Institut der Wirtschaftspr├╝ferMay 8, 2008
9Jeffrey S. Gilbert May 8, 2008
10BDO InternationalMay 9, 2008
11Mayer Hoffman McCann PCMay 9, 2008
12Florida Institute of Certified Public AccountantsMay 12, 2008
13James L. Fuehrmeyer, Associate Professional SpecialistUniversity of Notre Dame, Department of AccountancyMay 12, 2008
14Larry E. Rittenberg, Ernst & Young Professor of Accounting & Information SystemsUniversity of Wisconsin-MadisonMay 12, 2008
15Damon Silvers, Associate General CounselAmerican Federation of Labor and Congress of Industrial OrganizationsMay 12, 2008
16Hans E. Vanden Noort, Senior Vice President + CFORayonierMay 12, 2008
17The Institute of Chartered Accountants in England and WalesMay 12, 2008
18PricewaterhouseCoopers LLPMay 12, 2008
19Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityMay 12, 2008
20KPMG LLPMay 12, 2008
21Deloitte & Touche LLPMay 12, 2008
22Sandra K. Johnigan, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsMay 12, 2008
23U.S. Chamber of CommerceMay 12, 2008
24T. Mark Buford, Vice President, Corporate Controller and Chief Accounting OfficerCommunity Health SystemsMay 12, 2008
25Auditing Standards Committee, American Accounting AssociationMay 12, 2008
26Grant Thornton LLPMay 12, 2008
27Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial ReportingComcast CorporationMay 12, 2008
28Ernst & Young LLPMay 12, 2008
29Crowe Chizek and Company LLCMay 12, 2008
30McGladrey & Pullen, LLPMay 12, 2008
31MazarsMay 12, 2008
32United States Government Accountability OfficeMay 12, 2008
33Computer Sciences CorporationMay 13, 2008
34MetLife, Inc.May 13, 2008
35Michael J. Pierce, Chair; Jon R. Hoffmeister, Vice ChairAudit and Assurance Services Committee, Illinois Certified Public Accountant SocietyMay 13, 2008
36Edward A. Blechschmidt, Chair, Audit CommitteeLionbridge Technologies, Inc.May 14, 2008
37Edward A. Blechschmidt, Chair, Audit CommitteeHealthSouth CorporationMay 16, 2008
38Kevin M. Burke, President & CEOAmerican Apparel & Footwear AssociationJuly 15, 2008