Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Robert J. Sonnelitter, Jr., CPA Company

Most Horowitz & Company, LLP

Date Aug. 7, 2003
Comment Letter Number: 2 (PDF) Author Robert Chira Company

Robert Chira & Associates

Date Aug. 12, 2003
Comment Letter Number: 3 (PDF) Author Richard I. Miller, General Counsel & Secretary Company

AICPA (American Institute of Certified Public Accountants)

Date Aug. 14, 2003
Comment Letter Number: 4 (PDF) Author Shaun F. O'Malley, Chairman of the Board Company

Freddie Mac

Date Aug. 15, 2003
Comment Letter Number: 5 (PDF) Author Akio Okuyama, President & CEO Company

The Japanese Institute of Certified Public Accountants

Date Aug. 15, 2003
Comment Letter Number: 6 (PDF) Author Naohiko MATSUO, Director for International Financial Markets Company

Financial Services Agency, Government of Japan

Date Aug. 15, 2003
Comment Letter Number: 7 (PDF) Author Klaus-Peter Naumann, Chief Executive Officer Company

The Institut der Wirtschaftsprüfer (German Institute of Public Auditors)

Date Aug. 18, 2003
Comment Letter Number: 8 (PDF) Author Andreas Müller, Chairman, Walter Hess, General Secretary Company

The Swiss Institute of Certified Accountants and Tax Consultants

Date Aug. 18, 2003
Comment Letter Number: 9 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 18, 2003
Comment Letter Number: 10 (PDF) Author Company

Ernst & Young LLP

Date Aug. 18, 2003
Comment Letter Number: 11 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Aug. 18, 2003
Comment Letter Number: 12 (PDF) Author Company

KPMG LLP

Date Aug. 18, 2003
Comment Letter Number: 13 (PDF) Author William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President & CEO Company

AICPA (American Institute of Certfied Public Accountants)

Date Aug. 18, 2003
Comment Letter Number: 14 (PDF) Author Company

NASBA (National Association of State Boards of Accountancy)

Date Aug. 18, 2003
Comment Letter Number: 15 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 19, 2003
Comment Letter Number: 16 (PDF) Author Company

BDO Seidman, LLP

Date Aug. 19, 2003
Comment Letter Number: 17 (PDF) Author Thomas L. Riesenberg, Chair, Committee on Law & Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities Company

American Bar Association Committees on Law & Accounting and Federal Regulation of Securities of the Section of Business Law

Date Aug. 21, 2003