Comment Letters for Docket 027

SEC ACTION:  PCAOB Release 2009-01: Release No. 34-61649 (March 4, 2010)
PCAOB Release 2008-06: Release No. 34-59991 (May 28, 2009)

 Comment Letters

No.
Author
Company/Organization
Date
1Hans van Damme, PresidentFederation of European AccountantsJan. 28, 2009
2Peter Krogslund Jensen, Chief Special AdvisorDanish Commerce and Companies AgencyJan. 30, 2009
3Chris Joy, Executive DirectorHong Kong Institute of Certified Public AccountantsFeb. 2, 2009
4Klaus-Peter Feld, Executive OfficerInstitut der WirtschaftsprüferFeb. 2, 2009
5Paul George, DirectorUK Professional Oversight BoardFeb. 2, 2009
6Nobuyuki Kinoshita, Secretary General; Financial Services Agency of Japan, Junichi Maruyama, Deputy Commissioner for International AffairsCertified Public Accountants and Auditing Oversight Board of JapanFeb. 2, 2009
7Prof. dr. S.J. Maijoor, Managing DirectorNetherlands Authority for the Financial MarketsFeb. 2, 2009
8Frank Schneider, DirectorSwiss Federal Audit Oversight AuthorityFeb. 2, 2009
9KPMG InternationalFeb. 2, 2009
10Kenneth C. Sharp, Global Leader – Assurance ServiceGrant Thornton InternationalFeb. 2, 2009
11Ernst & Young LLPFeb. 2, 2009
12Jack CiesielskiR.G. Associates, Inc.Feb. 2, 2009
13Vincent Baillot, PresidentCompagnie Nationale des Commissaires aux ComptesFeb. 2, 2009
14PricewaterhouseCoopers LLPFeb. 2, 2009
15Deloitte Touche TohmatsuFeb. 2, 2009
16Barbara Roper, Director of Investor ProtectionConsumer Federation of AmericaFeb. 2, 2009
17Joseph V. Carcello, Professor, Director of Research - Corporate Governance Center, University of TennesseeFeb. 2, 2009
18Jean-Luc BarletMazars Risk Management & Audit QualityFeb. 2, 2009
19Mary Hartman Morris, Investment OfficerCalPERSFeb. 2, 2009
20Jeff Mahoney, General CounselCouncil of Institutional InvestorsFeb. 2, 2009
21Noel Clehane, Global Head of Regulatory & Public Policy AffairsBDO InternationalFeb. 3, 2009
22Aatto Prihti, ChairmanThe Auditing Board of the Central Chamber of CommerceFeb. 3, 2009
23The European CommissionFeb. 9, 2009
24Tong Daochi, Director General, Department of International AffairsChina Securities Regulatory CommissionFeb. 13, 2009