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 All comments to date on Preliminary Staff Views 

 Comment Letters

No.
Author
Company/Organization
Date
1James C. Conboy, Jr., President & CEOCNB CorporationOct. 29, 2007
2Jim Roberts002_Jim_Roberts.pdfOct. 29, 2007
3Arthur M. Winstead, Jr., PresidentNorth Carolina State Board of Certified Public Accountant ExaminersNov. 20, 2007
4Dennis M. Stevens, Director, Internal AuditAlamo GroupDec. 14, 2007
5Karen Rasmussen, Chair, Small and Mid-Size Public Company CommitteeFinancial Executives InternationalDec. 14, 2007
6Deloitte and Touche LLPDec. 14, 2007
7KPMG LLPDec. 17, 2007
8Frank Gorrell008_Frank_Gorrell.pdfDec. 17, 2007
9Everett C. Johnson, Chair, Professional Issues Working GroupISACA and IT Governance InstituteDec. 17, 2007
10Larry E. Rittenberg, ChairCOSODec. 17, 2007
11Sandra K. Johnigan, Chair, Professional Standards CommitteeTexas Society of CPAsDec. 17, 2007
12PricewaterhouseCoopers LLPDec. 17, 2007
13David A. Lifson, PresidentNew York State Society of CPAsDec. 17, 2007
14BDO Seidman, LLPDec. 17, 2007
15Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityDec. 17, 2007
16David A. Richards, PresidentThe Institute of Internal AuditorsDec. 17, 2007
17Auditing Standards Committee, American Accounting AssociationDec. 17, 2007
18Tracy D. Good018_Tracy_D_Good.pdfDec. 17, 2007
19Danny M. Goldberg, PresidentGoldCal LLCDec. 17, 2007
20Russell Read, Chief Investment OfficerCalPERSDec. 17, 2007
21Kathy Schrock, PartnerTatum LLCDec. 17, 2007
22Ernst & Young LLPDec. 17, 2007
23Grant Thornton LLPDec. 17, 2007