Comment Letters for Docket 013

 Comment Letters

1Jeffrey Lucy AM, Acting ChairmanAustralian Securities & Investments CommissionJan. 20, 2004
2Michael Rawstron, General Manager, Corporations and Financial Services DivisionAustralian Government, The TreasuryJan. 22, 2004
3Akio Okuyama, Chairman & PresidentThe Japanese Institute of Certified Public AccountantsJan. 23, 2004
4Eric E AnsteeThe Institute of Chartered Accountants in England & WalesJan. 23, 2004
5David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President & CEONational Association of State Boards of AccountancyJan. 23, 2004
6Naohiko MATSUO, Director for International Financial MarketsFinancial Services Agency of JapanJan. 26, 2004
7Janet Tan, Executive DirectorInstitute of Certified Public Accountants of SingaporeJan. 26, 2004
8Wolfgang Schaum, Executive Directorlnstitut der WirtschaftsprüferJan. 26, 2004
9KPMG LLPJan. 26, 2004
10Michel TudelCompagnie Nationale des Commissaires aux ComptesJan. 26, 2004
11David Devlin, PresidentFédération des Experts Comptables Européens – European Federation of AccountantsJan. 26, 2004
12Alexander Schaub, Director-GeneralEuropean CommissionJan. 26, 2004
13Hubert Graf von Treuberg, PresidentWirtschaftsprüferkammerJan. 26, 2004
14Hanspeter Tschäni, Head of Division, International and European Economic LawSwiss State Secretariat for Economic AffairsJan. 26, 2004
15Deloitte Touche TohmatsuJan. 26, 2004
16Robert J. Kueppers, Chair, Executive CommitteeThe Center for Public Company Audit Firms, of the American Institute of Certified Public AccountantsJan. 26, 2004
17Frans Samyn, Chief Executive OfficerBDO Global Coordination B.V.Jan. 26, 2004
18PricewaterhouseCoopersJan. 26, 2004
19Ernst & Young LLPJan. 26, 2004
20William D. Travis, Chairman, Transnational Assurance Services Executive CommitteeRSM InternationalJan. 27, 2004
21Karin A. French, Partner in Charge of SEC RegulationsGrant Thornton LLPJan. 27, 2004
22David M. Walker, Comptroller General of the United StatesUnited States General Accounting OfficeJan. 28, 2004