Comment Letters for Docket 038
Comment Period Open
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| 1 | | McGladrey LLP | May 4, 2012 | | 2 | Brian J. Hurd, Executive Vice President, TCF National Bank | TCF Financial Corporation | May 9, 2012 | | 3 | Howard B. Levy, Principal and Director of Technical Services | Piercy Bowler Taylor & Kern | May 9, 2012 | | 4 | Alex Halls | Council of Institutional Investors | May 10, 2012 | | 5 | Chris Barnard, Actuary | | May 15, 2012 | | 6 | Robert B. Lamm, Chair, Securities Law Committee | Society of Corporate Secretaries & Governance Professionals | May 14, 2012 | | 7 | Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager | Institut der Wirtschaftsprüfer | May 15, 2012 | | 8 | Paul Rohan, CPA, Partner, Director of Financial Reporting & Quality Control | UHY LLP | May 14, 2012 | | 9 | Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards Committee | Texas Society of Certified Public Accountants | May 15, 2012 | | 10 | Philip Johnson, President | Federation of European Accountants | May 15, 2012 | | 11 | James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee | Illinois CPA Society | May 15, 2012 | | 12 | Russell Goldsmith, Chairman, Midsize Bank Coalition of America, Chairman and CEO, City National Bank | Midsize Bank Coalition of America | May 11, 2012 | | 13 | Richard E. Piluso, President | New York State Society of Certified Public Accountants | May 17, 2012 | | 14 | Howard Gluckman, C.P.A. | | May 17, 2012 | | 15 | Martin Lobel | Lobel, Novins & Lamont LLP | May 24, 2012 | | 16 | Bruce J. Nordstrom, President and Certified Public Accountant | Nordstrom & Associates, P.C. | May 21, 2012 | | 17 | Cynthia M. Fornelli, Executive Director | Center for Audit Quality (CAQ) | May 25, 2012 | | 18 | Gerald W. McEntee, International President | American Federation of State, County and Municipal Employees (AFSCME) | May 29, 2012 | | 19 | Gilbert F. Viets | | May 30, 2012 | | 20 | | KPMG LLP | May 30, 2012 | | 21 | Tom Quaadman, Vice President | U.S. Chamber of Commerce, Center for Capital Markets Competitiveness | May 30, 2012 | | 22 | | Crowe Horwath LLP | May 30, 2012 | | 23 | | PricewaterhouseCoopers LLP | May 31, 2012 | | 24 | James R. Dalkin, Director, Financial Management and Assurance | United States Government Accountability Office (GAO) | May 31, 2012 | | 25 | | Plante & Moran, PLLC | May 30, 2012 | | 26 | Katharine E Bagshaw FCA, Audit and Assurance Faculty | Institute of Chartered Accountants in England and Wales (ICAEW) | May 31, 2012 | | 27 | | Grant Thornton LLP | May 31, 2012 | | 28 | | BDO USA, LLP | May 31, 2012 | | 29 | | Ernst & Young LLP | May 31, 2012 | | 30 | Shawn M. Barker, Vice President and Controller | Ball Corporation | May 31, 2012 | | 31 | | Eide Bailly LLP | May 31, 2012 | | 32 | | BKD, LLP | May 31, 2012 | | 33 | Bartlett Naylor, Financial Policy Advocate | Public Citizen | May 31, 2012 | | 34 | Peter M. Carlson, Executive Vice President and Chief Accounting Officer | Metlife | May 31, 2012 | | 35 | | Deloitte & Touche LLP | May 31, 2012 | | 36 | Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer | Eli Lilly and Company | June 19, 2012 | | 37 | Brandon Rees, Acting Director, Office of Investment | American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) | June 25, 2012 |
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