Comment Letters for Docket 004

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-48730 (Oct. 31, 2003)

Comment Letters

Comment Letters
No.	Author	Company/Organization	Date
Comment Letter Number: 1 (PDF)	Author Matthew Gagnon	Company/Organization Marriott International, Inc.	Date Apr. 24, 2003
Comment Letter Number: 2 (PDF)	Author John Corless	Company/Organization CSU-Sacramento	Date May 1, 2003
Comment Letter Number: 3 (PDF)	Author Frank Brod	Company/Organization Financial Executives International, Committee on Corporate Reporting	Date May 8, 2003
Comment Letter Number: 4 (PDF)	Author K. Michael Conaway, CPA, Chair and David A. Costello, CPA, President & CEO	Company/Organization National Association of State Boards of Accountancy	Date May 8, 2003
Comment Letter Number: 5 (PDF)	Author	Company/Organization KPMG International	Date May 9, 2003
Comment Letter Number: 6 (PDF)	Author Paul L. Shillam, CPA, CMA	Company/Organization Shillam Consulting Group, Inc.	Date May 9, 2003
Comment Letter Number: 7 (PDF)	Author	Company/Organization Heath D. Lewis	Date May 11, 2003
Comment Letter Number: 8 (PDF)	Author Prof. Dr. Klaus -Peter Naumann, CEO	Company/Organization Institut der Wirtschaftsprüfer	Date May 12, 2003
Comment Letter Number: 9 (PDF)	Author Rajeev Bhalla, Vice President and Controller	Company/Organization Lockheed Martin Corporation	Date May 12, 2003
Comment Letter Number: 10 (PDF)	Author	Company/Organization Ernst & Young LLP	Date May 12, 2003
Comment Letter Number: 11 (PDF)	Author	Company/Organization Grant Thornton LLP	Date May 12, 2003
Comment Letter Number: 12 (PDF)	Author	Company/Organization Deloitte & Touche	Date May 12, 2003
Comment Letter Number: 13 (PDF)	Author William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO	Company/Organization American Institute of Certified Public Accountants	Date May 12, 2003
Comment Letter Number: 14 (PDF)	Author	Company/Organization PricewaterhouseCoopers LLP	Date May 12, 2003
Comment Letter Number: 15 (PDF)	Author Jonathan Ewert, VP Marketing	Company/Organization Prescient	Date May 12, 2003
Comment Letter Number: 16 (PDF)	Author René Ricol, President, and Ian Ball, Chief Executive	Company/Organization International Federation of Accountants	Date May 12, 2003
Comment Letter Number: 17 (PDF)	Author Tim Leech FCA, CIA, CCSA, CFE, Managing Director & CEO	Company/Organization Card Decisions, Inc.	Date May 12, 2003
Comment Letter Number: 18 (PDF)	Author Jerry L. Casler		Date May 12, 2003
Comment Letter Number: 19 (PDF)	Author William G. Bishop III, Certified Internal Auditor, President	Company/Organization The Institute of Internal Auditors	Date May 12, 2003
Comment Letter Number: 20 (PDF)	Author Anonymous		Date May 13, 2003
Comment Letter Number: 21 (PDF)	Author Mark Anson, Chief Investment Officer	Company/Organization California Public Employee's Retirement System ("CalPERS")	Date May 15, 2003
Comment Letter Number: 22 (PDF)	Author Thomas L. Riesenberg, Chair, Committee on Law and Accounting, and Stanley Keller, Chair, Committee on Federal Regulation of Securities	Company/Organization American Bar Association's Committees on Law and Accounting and Federal Regulation of Securities of the Section of Business Law	Date May 16, 2003