Comment Letters for Docket 018

 Comment Letters

1Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, J. M. Tull School of AccountingApril 1, 2005
2Laurie Fiori Hacking, Executive DirectorOhio Public Employees Retirement SystemApril 15, 2005
3Damon F. Asbury, Executive Director State Teachers Retirement System of Ohio, Richard A. Curtis Executive Director Highway Patrol Retirement System, William J. Estabrook Executive Director Ohio Police and Fire Pension Fund, Laurie Fiori Hacking Executive Ohio Retirement SystemsApril 26, 2005
4Bryan Wilson, CPA, CISAAcumen Control ERP, Inc.May 5, 2005
5David M. Walker, Comptroller General of the United StatesUnited States Government Accountability OfficeMay 9, 2005
6Michael D. Weatherwax, CPA, David A. Costello, CPA, PresidentNational Association of State Boards of AccountancyMay 10, 2005
7John J. Kearney, PresidentNew York State Society of Certified Public AccountantsMay 11, 2005
8Gregory J. Jonas, Managing DirectorMoody’s Investors ServiceMay 11, 2005
9C. Jeff Greg, CPA Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsMay 11, 2005
10Greg SwalwellMay 12, 2005
11Roger D. Martin, University of Virginia, Chair, Robert Allen, University of Utah, Vice Chair, Dana R. Hermanson, Kennesaw State University Past Chair, Thomas M. Kozloski, Wilfrid Laurier University, Evelyn Patterson, University at Buffalo, Robert J. RamsaAuditing Standards Committee of the Auditing Section of the American Accounting AssociationMay 12, 2005
12Douglas J. Flint, Group Finance DirectorHSBCMay 12, 2005
13N. Adele Hogan, Chair of Committee on Financial Reporting, Matthew J. Mallow, Chair of Committee on Securities RegulationThe Association of the Bar of the City of New YorkMay 12, 2005
14McGladrey & Pullen, LLPMay 15, 2005
15Coleman Stipanovich, Executive DirectorState Board of Administration of FloridaMay 16, 2005
16Kathryn M. Means, CPA, Chairman FICPA Accounting Principles and Auditing Standards Committee, Lillian Conrad, Randy DillinghamFlorida Institute of Certified AccountantsMay 16, 2005
17Damon Silvers, Associates General Counsel, AFL-CIOAmerican Federation of Labor and Congress of Industrial OrganizationsMay 16, 2005
18James G. Campbell, Vice President Corporate ControllerIntel CorporationMay 16, 2005
19PricewaterhouseCoopers, LLPMay 16, 2005
20KPMG, LLPMay 16, 2005
21BDO Seidman, LLPMay 16, 2005
22Jack Ehnes, Chief Executive OfficerCalifornia State Teachers’ Retirement SystemMay 16, 2005
23Deloitte & Touche, LLPMay 16, 2005
24Ernst & Young LLPMay 16, 2005
25Leonard W. Jones, CPA, PresidentNorth Carolina State Board of CPA ExaminersMay 16, 2005
26Grant Thornton, LLPMay 16, 2005
27Robert J. Kueppers, ChairCenter for Public Company Audit Firms of American Institute of Certified Public AccountantsMay 16, 2005
28Victoria Whitlock, Compliance Practice Manager with support from J. Michael Hayes, Compliance AnalystEnpriaMay 16, 2005
29Ann Yerger, Executive DirectorCouncil of Institutional InvestorsMay 17, 2005
30Crowe Chizek and Company LLCMay 23, 2005