Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Jim Grinham Date Oct. 15, 2003
Comment Letter Number: 2 (PDF) Author Robert F. Schneider, Executive Vice President,Chief Financial Officer, Treasurer Company

Kimball International Inc.

Date Oct. 16, 2003
Comment Letter Number: 3 (PDF) Author David Higginbotham, Assistant Controller and Chairman, Sarbanes-Oxley Compliance Committee Company

TiVo Inc.

Date Oct. 20, 2003
Comment Letter Number: 4 (PDF) Author Donald Neil Anderson Date Oct. 22, 2003
Comment Letter Number: 5 (PDF) Author Robert Chira Company

Robert Chira & Associates

Date Oct. 24, 2003
Comment Letter Number: 6 (PDF) Author James C. Perisho, CPA Company

Perisho Tombor Loomis & Ramirez

Date Oct. 26, 2003
Comment Letter Number: 7 (PDF) Author Georg Merkl Date Oct. 28, 2003
Comment Letter Number: 8 (PDF) Author Matthew Gagnon, IR Audit Director Company

Marriott International, Inc.

Date Oct. 28, 2003
Comment Letter Number: 9 (PDF) Author Rod Scott Date Oct. 29, 2003
Comment Letter Number: 10 (PDF) Author Bradley R. Nolte, CPA, Manager - Internal Audit Company

Advanced Marketing Services, Inc.

Date Oct. 29, 2003
Comment Letter Number: 11 (PDF) Author Ralph S. Saul Date Oct. 30, 2003
Comment Letter Number: 12 (PDF) Author S. Walter McNairy, Jr., Director of SEC Services Company

Dixon Odom PLLC

Date Nov. 2, 2003
Comment Letter Number: 13 (PDF) Author Kevin S. Holder, CPA Date Nov. 3, 2003
Comment Letter Number: 14 (PDF) Author Dennis M. Stevens, Internal Auditor Company

Alamo Group

Date Nov. 4, 2003
Comment Letter Number: 15 (PDF) Author Lawrence A. Cunningham, Visiting Professor of Law, Vanderbilt University, Professor of Law & Business, Boston College Date Nov. 4, 2003
Comment Letter Number: 16 (PDF) Author Donald H. Chapin, CPA Date Nov. 5, 2003
Comment Letter Number: 17 (PDF) Author Richard Lee Date Nov. 5, 2003
Comment Letter Number: 18 (PDF) Author Michael Murphy, Director Company

Acumen Solutions

Date Nov. 5, 2003
Comment Letter Number: 19 (PDF) Author Robert Posner, Retired Public Accountant Date Nov. 6, 2003
Comment Letter Number: 20 (PDF) Author Matthew Leitch Company

Matthew Leitch Associates Limited

Date Nov. 8, 2003
Comment Letter Number: 21 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

The University of Georgia, Terry College of Business

Date Nov. 8, 2003
Comment Letter Number: 22 (PDF) Author Anonymous Date Nov. 11, 2003
Comment Letter Number: 23 (PDF) Author Roger Vanzanen, Internal Audit Date Nov. 12, 2003
Comment Letter Number: 24 (PDF) Author Juliet Ramsigh, Head of Internal Audit Company

The Jamaica Public Service Company, Limited

Date Nov. 12, 2003
Comment Letter Number: 25 (PDF) Author Anonymous Date Nov. 13, 2003
Comment Letter Number: 26 (PDF) Author Stephen Lucas Date Nov. 13, 2003
Comment Letter Number: 27 (PDF) Author David Kowalczyk Date Nov. 13, 2003
Comment Letter Number: 28 (PDF) Author Victor T. Limongelli, General Counsel Company

Guidance Software, Inc.

Date Nov. 14, 2003
Comment Letter Number: 29 (PDF) Author Michael T. Williams Company

Williams Law Group, P.A.

Date Nov. 14, 2003
Comment Letter Number: 30 (PDF) Author James F. Barlow, Vice President, Corporate Controller and Principal Accounting Officer Company

Allergan Inc.

Date Nov. 14, 2003
Comment Letter Number: 31 (PDF) Author Company

American Accounting Association, Auditing Section, Auditing Standards Committee

Date Nov. 17, 2003
Comment Letter Number: 32 (PDF) Author Bernard Bethke, CPA, CISA Company

Risk Management Advisory Services, LLC

Date Nov. 17, 2003
Comment Letter Number: 33 (PDF) Author Don M. Pallais, CPA Date Nov. 18, 2003
Comment Letter Number: 34 (PDF) Author Howard L. Atkinson, CPA, CIA, Chief Auditor Company

Chittenden Corporation

Date Nov. 18, 2003
Comment Letter Number: 35 (PDF) Author William H. Hernandez, Sr. Vice President, Finance Company

PPG Industries, Inc.

Date Nov. 18, 2003
Comment Letter Number: 36 (PDF) Author John P. McAllister, Ph.D., CPA, Chair & Professor of Accounting Company

Kennesaw State University, Coles College of Business

Date Nov. 18, 2003
Comment Letter Number: 37 (PDF) Author Jonathan Trevathan Date Nov. 18, 2003
Comment Letter Number: 38 (PDF) Author Douglas A. Habig, Chairman, Chief Executive Officer, and James C. Thyen, President Company

Kimball International, Letter to Senators Bayh and Lugar, and Congressman Hill

Date Nov. 18, 2003
Comment Letter Number: 39 (PDF) Author Walter Stuerzinger, Group Chief Risk Officer, and Hugo Schaub, Group Controller Company

UBS AG

Date Nov. 19, 2003
Comment Letter Number: 40 (PDF) Author Charles R. Drott Date Nov. 19, 2003
Comment Letter Number: 41 (PDF) Author Larry J. Scott, CPA Date Nov. 19, 2003
Comment Letter Number: 42 (PDF) Author Richard C. Schumacher, Senior Vice President and Chief Accounting Officer, and Andrew M. Rosen, Senior Vice President, Chief Financial Officer and Treasurer Company

Brown Shoe Company, Inc.

Date Nov. 19, 2003
Comment Letter Number: 43 (PDF) Author Walter J. Kucharski, Auditor of Public Accounts Company

Commonwealth of Virginia

Date Nov. 19, 2003
Comment Letter Number: 44 (PDF) Author Michael B. Stubbs, chairman, Audit Committee, Robert G. Kuhbach, Vice President, Finance & Chief Financial Officer, and Raymond T. McKay, Jr., Controller & Chief Accounting Officer Company

Dover Corporation

Date Nov. 19, 2003
Comment Letter Number: 45 (PDF) Author Richard J. Miller, Chief Financial Officer Company

Cardinal Health, Inc.

Date Nov. 19, 2003
Comment Letter Number: 46 (PDF) Author Jay L. Haberland, Vice President, Business Controls Company

United Technologies Corporation

Date Nov. 19, 2003
Comment Letter Number: 47 (PDF) Author Iain Macdonald, Group Vice President and Group Controller Company

BP plc

Date Nov. 20, 2003
Comment Letter Number: 48 (PDF) Author Jim Campbell, Corporate Controller Company

Intel Corporation

Date Nov. 20, 2003
Comment Letter Number: 49 (PDF) Author Hans-Ulrich Pfyffer Company

Swiss Institute of Internal Auditing

Date Nov. 20, 2003
Comment Letter Number: 50 (PDF) Author Frank Brod, Chair, Committee on Corporate Reporting, and Kate Asbeck, Chair, PCAOB Subcommittee, Committee on Corporate Reporting Company

Financial Executives International

Date Nov. 20, 2003
Comment Letter Number: 51 (PDF) Author Roger W. Schipke Date Nov. 20, 2003
Comment Letter Number: 52 (PDF) Author Michael D. Fullwood, Executive Vice President, Chief Financial Officer, Secretary and General Counsel Company

Health Insurance Plan of Greater New York

Date Nov. 20, 2003
Comment Letter Number: 53 (PDF) Author C.R. Cloutier, Chairman Company

Independent Community Bankers of America

Date Nov. 20, 2003
Comment Letter Number: 54 (PDF) Author David A. Vaudt, CPA, Chair, and David A. Costello, CPA, President & CEO Company

National Association of State Boards of Accountancy

Date Nov. 20, 2003
Comment Letter Number: 55 (PDF) Author Gary A. Antonovich, Vice President - Internal Audit Company

MGIC Investment Corporation

Date Nov. 20, 2003
Comment Letter Number: 56 (PDF) Author Robert J. Price, Senior Vice President and Controller Company

The Hartford Financial Services Group, Inc.

Date Nov. 20, 2003
Comment Letter Number: 57 (PDF) Author Robert F. Dow, Partner Company

Arnall Golden Gregory LLP

Date Nov. 20, 2003
Comment Letter Number: 58 (PDF) Author Jack Ehnes, Chief Executive Officer Company

California State Teachers' Retirement System

Date Nov. 20, 2003
Comment Letter Number: 59 (PDF) Author Greg Swalwell Date Nov. 20, 2003
Comment Letter Number: 60 (PDF) Author H. W. Willoughby Date Nov. 21, 2003
Comment Letter Number: 61 (PDF) Author William L. Livingston, PE Date Nov. 21, 2003
Comment Letter Number: 62 (PDF) Author Paul F. Blackburn, SVP, Corporate Accounting Company

GlaxoSmithKline Services Unlimited

Date Nov. 21, 2003
Comment Letter Number: 63 (PDF) Author Klaus Peter Naumann, Chief Executive Officer, and Horst Kreisel, Technical Manager Company

Institut der Wirtschaftsprüfer

Date Nov. 21, 2003
Comment Letter Number: 64 (PDF) Author Phoebe A. Wood, Executive Vice President, Chief Financial Officer Company

Brown-Forman Corporation

Date Nov. 21, 2003
Comment Letter Number: 65 (PDF) Author Lawrence J. Mosner, Chairman and Chief Executive Officer, Douglas J. Treff, Senior Vice President and Chief Financial Officer, Katherine L. Miller, Vice President, Controller and Chief Accounting Officer Company

Deluxe Corporation

Date Nov. 21, 2003
Comment Letter Number: 66 (PDF) Author Joseph L. Sclafani, Executive Vice President and Controller Company

JPMorgan Chase & Co.

Date Nov. 21, 2003
Comment Letter Number: 67 (PDF) Author Ronald G. Fulop, Vice President, Corporate Internal Audit, and Stephen J. Cosgrove, Corporate Controller Company

Johnson & Johnson

Date Nov. 21, 2003
Comment Letter Number: 68 (PDF) Author N. Adele Hogan, Chair of Committee on Financial Reporting Company

The Association of the Bar of the City of New York

Date Nov. 21, 2003
Comment Letter Number: 69 (PDF) Author Loretta V. Cangialosi, Vice President and Controller Company

Pfizer Inc.

Date Nov. 21, 2003
Comment Letter Number: 70 (PDF) Author Mark Anson, Chief Investment Officer Company

California Public Employees' Retirement System ("CalPERS")

Date Nov. 21, 2003
Comment Letter Number: 71 (PDF) Author Company

Deloitte & Touche LLP

Date Nov. 21, 2003
Comment Letter Number: 72 (PDF) Author Robert DiMucci, Assistant Director, Policy and Plans Company

Defense Contract Audit Agency, Department of Defense

Date Nov. 21, 2003
Comment Letter Number: 73 (PDF) Author Anonymous, An Internal Auditor Date Nov. 21, 2003
Comment Letter Number: 74 (PDF) Author Philip Ryan, Chief Financial Officer, and Rudolf Bless, Chief Accounting Officer Company

Credit Suisse Group

Date Nov. 21, 2003
Comment Letter Number: 75 (PDF) Author Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer Company

Eli Lilly and Company

Date Nov. 21, 2003
Comment Letter Number: 76 (PDF) Author Tim Morrison, Group Controller Company

Shell International Ltd.

Date Nov. 21, 2003
Comment Letter Number: 77 (PDF) Author Frank A. Pici, Vice President and Chief Financial Officer Company

Penn Virginia Resource Partners, L.P.

Date Nov. 21, 2003
Comment Letter Number: 78 (PDF) Author C. Jeff Gregg, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 79 (PDF) Author David Devlin, President Company

Fédération des Experts Comptables Européens – European Federation of Accountants

Date Nov. 21, 2003
Comment Letter Number: 80 (PDF) Author L. Ralph Piercy, President and Managing Shareholder, and Howard B. Levy, Director, Technical Services (Former Member, Auditing Standards Board) Company

Piercy Bowler Taylor & Kern

Date Nov. 21, 2003
Comment Letter Number: 81 (PDF) Author Ted Crumley, Senior Vice President and Chief Financial Officer Company

Boise Cascade Corporation

Date Nov. 21, 2003
Comment Letter Number: 82 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Nov. 21, 2003
Comment Letter Number: 83 (PDF) Author Sarah E. Smith, Chief Accounting Officer Company

Goldman Sachs & Co.

Date Nov. 21, 2003
Comment Letter Number: 84 (PDF) Author Zona Porter Date Nov. 21, 2003
Comment Letter Number: 85 (PDF) Author N.S. Cyprus, Vice President and Controller, Chief Accounting Officer Company

AT&T

Date Nov. 21, 2003
Comment Letter Number: 86 (PDF) Author Kelly Shaughnessy, Vice-President, Banking Operations Company

Canadian Bankers Association

Date Nov. 21, 2003
Comment Letter Number: 87 (PDF) Author Hal Garyn, Senior Vice President – Director of Audit and Risk Services Company

Commercial Federal Corporation

Date Nov. 21, 2003
Comment Letter Number: 88 (PDF) Author Company

The Association of Chartered Certified Accountants

Date Nov. 21, 2003
Comment Letter Number: 89 (PDF) Author John J. Dolan, Executive Vice President and Chief Financial Officer, and Leonard V. Lombardi, Sr. Vice President, Internal Audit Company

First Commonwealth Financial Corporation

Date Nov. 21, 2003
Comment Letter Number: 90 (PDF) Author Silvio Berlusconi Date Nov. 21, 2003
Comment Letter Number: 91 (PDF) Author Company

KPMG LLP

Date Nov. 21, 2003
Comment Letter Number: 92 (PDF) Author Carol Tomé, Executive Vice President and Chief Financial Officer Company

The Home Depot

Date Nov. 21, 2003
Comment Letter Number: 93 (PDF) Author Layne Kocher, C.P.A., Director – Internal Audit Company

Harsco Corporation

Date Nov. 21, 2003
Comment Letter Number: 94 (PDF) Author M. Murry, Chief Executive Officer Company

Accelerated Edge Incorporated

Date Nov. 21, 2003
Comment Letter Number: 95 (PDF) Author Robert H. Brust, Chief Financial Officer and Executive Vice President Company

Eastman Kodak Company

Date Nov. 21, 2003
Comment Letter Number: 96 (PDF) Author James P. Gulick, Senior Vice President, General Auditor Company

National City Corporation

Date Nov. 21, 2003
Comment Letter Number: 97 (PDF) Author William L. Gipson, President and Chief Executive Officer Company

The Empire District Electric Company

Date Nov. 21, 2003
Comment Letter Number: 98 (PDF) Author Jon A. Graf, Vice President and Controller Company

Southern Union Company

Date Nov. 21, 2003
Comment Letter Number: 99 (PDF) Author Francis W. Holman, Jr., Vice President and Secretary Company

Manufacturers Alliance/MAPI

Date Nov. 21, 2003
Comment Letter Number: 100 (PDF) Author Darryl R. Matthews, Sr., Executive Director and COO Company

National Association of Black Accountants

Date Nov. 21, 2003
Comment Letter Number: 101 (PDF) Author John L. Archambault Company

Grant Thornton LLP

Date Nov. 21, 2003
Comment Letter Number: 102 (PDF) Author Robert Hodkinson, Director, Technical Company

The Institute of Chartered Accountants in England & Wales

Date Nov. 21, 2003
Comment Letter Number: 103 (PDF) Author William P. Graf, Chair, Audit & Assurance Services Committee, and Scott P. Bailey, Chair, Comment Letter Subcommittee Company

The Audit and Assurance Services Committee of the Illinois CPA Society

Date Nov. 21, 2003
Comment Letter Number: 104 (PDF) Author Gretchen R. Haggerty, Executive Vice President, Treasurer & Chief Financial Officer Company

United States Steel Corporation

Date Nov. 21, 2003
Comment Letter Number: 105 (PDF) Author S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO Company

American Institute of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 106 (PDF) Author Marie Oh Huber, Chair, PCAOB Subcommittee, of the ASCS Securities Law Committee Company

American Society of Corporate Secretaries

Date Nov. 21, 2003
Comment Letter Number: 107 (PDF) Author Raymond P. Jones, CPA, CFE, Managing Partner Company

Watson Rice LLP

Date Nov. 21, 2003
Comment Letter Number: 108 (PDF) Author Charlotte M. Bahin, Senior Vice President, Regulatory Affairs Company

America's Community Bankers

Date Nov. 21, 2003
Comment Letter Number: 109 (PDF) Author Samuel H. Pilch, Controller Company

The Allstate Corporation

Date Nov. 21, 2003
Comment Letter Number: 110 (PDF) Author Frank A. Pici, Executive Vice President and Chief Financial Officer Company

Penn Virginia Corporation

Date Nov. 21, 2003
Comment Letter Number: 111 (PDF) Author Ron H. Westcott, Vice-President and Comptroller Company

EnCana Corporation

Date Nov. 21, 2003
Comment Letter Number: 112 (PDF) Author William G. Bishop III, CIA, President Company

The Institute of Internal Auditors

Date Nov. 21, 2003
Comment Letter Number: 113 (PDF) Author William G. Holland, President, NSAA Company

National State Auditors Association

Date Nov. 21, 2003
Comment Letter Number: 114 (PDF) Author Melanie L. Merrion, Accounting Research Manager Company

Texas Instruments Incorporated

Date Nov. 21, 2003
Comment Letter Number: 115 (PDF) Author Daniel B. Smith, Vice President & Controller Company

E. I. du Pont de Nemours and Company

Date Nov. 21, 2003
Comment Letter Number: 116 (PDF) Author Kirk L. Tibbetts, Project Sponsor – SOX 404 Company

Principal Financial Group

Date Nov. 21, 2003
Comment Letter Number: 117 (PDF) Author David K. Owens, Executive Vice President – Business Operations Group Company

Edison Electric Institute

Date Nov. 21, 2003
Comment Letter Number: 118 (PDF) Author Rajeev Bhalla, Vice President and Controller Company

Lockheed Martin Corporation

Date Nov. 21, 2003
Comment Letter Number: 119 (PDF) Author Company

Enpria

Date Nov. 21, 2003
Comment Letter Number: 120 (PDF) Author Marshall J Levinson, President Company

Financial Management Division of the Securities Industry Association

Date Nov. 21, 2003
Comment Letter Number: 121 (PDF) Author Thomas E. Hales, Chairman of the Board, President, and Chief Executive Officer Company

Union State Bank

Date Nov. 21, 2003
Comment Letter Number: 122 (PDF) Author Jeffrey P. Neubert, President and CEO Company

The New York Clearing House Association L.L.C.

Date Nov. 21, 2003
Comment Letter Number: 123 (PDF) Author John Hurless and Pam Tripp Company

Cummins Inc.

Date Nov. 21, 2003
Comment Letter Number: 124 (PDF) Author Scott Di Valerio, Vice President, Corporate Controller Company

Microsoft Corporation

Date Nov. 21, 2003
Comment Letter Number: 125 (PDF) Author Will Miller, Chairman & CEO Company

Irwin Financial Corporation

Date Nov. 21, 2003
Comment Letter Number: 126 (PDF) Author Kenneth L. Thome, Senior Vice President, Financial Operations Company

General Mills, Inc.

Date Nov. 21, 2003
Comment Letter Number: 127 (PDF) Author Eleanor Bloxham, President Company

The Value Alliance and Corporate Governance Alliance

Date Nov. 21, 2003
Comment Letter Number: 128 (PDF) Author James W. DeLoach, Jr., Managing Director Company

PROTIVITI INC.

Date Nov. 21, 2003
Comment Letter Number: 129 (PDF) Author David F. Bond, Senior Vice President – Finance and Control Company

Safeway Inc.

Date Nov. 21, 2003
Comment Letter Number: 130 (PDF) Author Warren Ligan, Corporate VP and Corporate Controller, Solectron Corporation; Chris Collier, Corporate Controller, Flextronics International Ltd; Peter J. Bar, VP and Corporate Controller, Celestica Corporation; and Mark Lustig, VP and Corporate Controller Company

EMS companies (Solectron, Flextronics, Celestica and Sanmina-SCI)

Date Nov. 21, 2003
Comment Letter Number: 131 (PDF) Author Brent A. Woodford, Senior Vice President, Corporate Controllership Company

The Walt Disney Company

Date Nov. 21, 2003
Comment Letter Number: 132 (PDF) Author Casey J. Trumble, Senior Vice President, Tax & Reporting Company

Lincoln National Corporation

Date Nov. 21, 2003
Comment Letter Number: 133 (PDF) Author Christopher Lozier, Director Internal Control Effectiveness Company

Reliant Resources, Inc.

Date Nov. 21, 2003
Comment Letter Number: 134 (PDF) Author Robert C. Salipante, President, Sun Life Financial U.S. Company

Sun Life Financial Inc.

Date Nov. 21, 2003
Comment Letter Number: 135 (PDF) Author George Herrmann, Vice President and Chief Financial Officer Company

Jefferson Wells International

Date Nov. 21, 2003
Comment Letter Number: 136 (PDF) Author Company

BDO Seidman, LLP

Date Nov. 21, 2003
Comment Letter Number: 137 (PDF) Author Curtis C. Verschoor, Research Professor Company

School of Accountancy and MIS, DePaul University

Date Nov. 21, 2003
Comment Letter Number: 138 (PDF) Author James C. Gouin, Vice President and Controller Company

Ford Motor Company

Date Nov. 21, 2003
Comment Letter Number: 139 (PDF) Author Bruce C. Bennett Company

Covington & Burling

Date Nov. 21, 2003
Comment Letter Number: 140 (PDF) Author Jeffrey R. Hoops, President Company

New York State Society of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 141 (PDF) Author James A. Bell, Senior Vice President of Finance and Corporate Controller Company

The Boeing Company

Date Nov. 21, 2003
Comment Letter Number: 142 (PDF) Author Company

McGladrey & Pullen, LLP

Date Nov. 21, 2003
Comment Letter Number: 143 (PDF) Author Ali M. Bahaj, Vice President, Auditing & Compliance Division Company

Caterpillar Inc.

Date Nov. 21, 2003
Comment Letter Number: 144 (PDF) Author Company

Ernst & Young LLP

Date Nov. 21, 2003
Comment Letter Number: 145 (PDF) Author Francis J. McNichol, Corporate Audit, and Jeffrey R. Watkins, Corporate Audit Company

Bank of America

Date Nov. 21, 2003
Comment Letter Number: 146 (PDF) Author Gary Mielke, Director Audit Company

Yellow Corporation

Date Nov. 21, 2003
Comment Letter Number: 147 (PDF) Author Bruce W. McCuaig, B.Comm., CA•CIA, CCSA, and Tim J. Leech, President, FCA•CIA, CCSA, CFE, MBA Company

CARD®decisions Inc.

Date Nov. 21, 2003
Comment Letter Number: 148 (PDF) Author Marios Damianides, CISA, CISM, CA, CPA, 2003-2004 International President Company

Information Systems Audit and Control Association (ISACA) and IT Governance Institute (ITGI)

Date Nov. 21, 2003
Comment Letter Number: 149 (PDF) Author Michael J. Ramos Date Nov. 21, 2003
Comment Letter Number: 150 (PDF) Author Charlie T. Wright, CIA, CISA, General Auditor Company

American Airlines

Date Nov. 21, 2003
Comment Letter Number: 151 (PDF) Author Leon J. Level, Chief Financial Officer Company

Computer Sciences Corporation

Date Nov. 21, 2003
Comment Letter Number: 152 (PDF) Author Richard L. Trumka, Secretary-Treasurer Company

American Federation of Labor and Congress of Industrial Organizations

Date Nov. 21, 2003
Comment Letter Number: 153 (PDF) Author Steven A. Forrest Date Nov. 21, 2003
Comment Letter Number: 154 (PDF) Author Steven J. Strobel, Senior VP and Corporate Controller Company

Motorola, Inc.

Date Nov. 21, 2003
Comment Letter Number: 155 (PDF) Author Adrian Dillon, CFO Company

Agilent Technologies, Inc.

Date Nov. 21, 2003
Comment Letter Number: 156 (PDF) Author John Y. Schreyer, Executive Vice President,and Chief Financial Officer Company

Amerada Hess Corporation

Date Nov. 21, 2003
Comment Letter Number: 157 (PDF) Author Joe Read Company

Telephone and Data Systems, Inc.

Date Nov. 21, 2003
Comment Letter Number: 158 (PDF) Author Kathy A. Fudali, Director, Internal Controls Company

PSEG Services Corporation

Date Nov. 21, 2003
Comment Letter Number: 159 (PDF) Author Jorn Rose, Chief Auditor Company

ING Americas

Date Nov. 21, 2003
Comment Letter Number: 160 (PDF) Author Lizette Pena, CPA, Chair; Committee members coordinating this response: Kathryn M. Means, CPA, Vice-Chair and Joel S. Baum, CPA Company

Florida Institute of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 161 (PDF) Author William P. Hannon, Controller Company

Citigroup, Inc.

Date Nov. 21, 2003
Comment Letter Number: 162 (PDF) Author Raymond E. Winborne Jr., Assistant Vice President - Controller Company

BellSouth Corporation

Date Nov. 21, 2003
Comment Letter Number: 163 (PDF) Author Richard D. Levy, Senior Vice President, Controller Company

Wells Fargo & Company

Date Nov. 21, 2003
Comment Letter Number: 164 (PDF) Author Richard J. Schlueter, Vice President and Chief Accounting Officer Company

Emerson

Date Nov. 24, 2003
Comment Letter Number: 165 (PDF) Author Melissa J. Moore, Controller and Chief Accounting Officer, and Jeffrey T. Rigg, General Auditor Company

Bank One Corporation

Date Nov. 24, 2003
Comment Letter Number: 166 (PDF) Author Bryan Cave Date Nov. 24, 2003
Comment Letter Number: 167 (PDF) Author J.P. Allen, Chair, Highway Patrol Retirement System; Robert M. Beck, Chair, Ohio Police and Fire Pension Fund; Charlie Adkins, Chair, Public Employees Retirement System of Ohio; Eugene E. Norris, Chair, State Teachers Retirement System of Ohio; and Barbar Company

Ohio Retirement Systems

Date Nov. 24, 2003
Comment Letter Number: 168 (PDF) Author Company

Crowe Chizek and Company LLC

Date Nov. 24, 2003
Comment Letter Number: 169 (PDF) Author Sarah A.B. Teslik, Executive Director Company

Council of Institutional Investors

Date Nov. 24, 2003
Comment Letter Number: 170 (PDF) Author Rona Fairhead, Chief Financial Officer Company

Pearson PLC

Date Nov. 24, 2003
Comment Letter Number: 171 (PDF) Author Keith Johnson, Chief Legal Counsel Company

State of Wisconsin Investment Board

Date Nov. 24, 2003
Comment Letter Number: 172 (PDF) Author Mariel O. Donath, President & CEO Company

Community Bankers Association of New York State

Date Nov. 24, 2003
Comment Letter Number: 173 (PDF) Author Hans-Ulrich Pfyffer, President (Searchable Text Duplicate – See Letter #49) Company

Swiss Institute of Internal Auditing

Date Nov. 24, 2003
Comment Letter Number: 174 (PDF) Author Rose Mary Woods Date Nov. 24, 2003
Comment Letter Number: 175 (PDF) Author Patricia Doran Walters, Ph.D., CFA, Senior Vice President, Professional Standards and Advocacy; and Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, AIMR Company

Association for Investment Management and Research

Date Nov. 24, 2003
Comment Letter Number: 176 (PDF) Author Phil Kortokrax, Director of Internal Audit Company

Cooper Tire & Rubber Company

Date Nov. 25, 2003
Comment Letter Number: 177 (PDF) Author Malcolm Schwartz, Senior Vice President, Technology Solutions Company And COO, CRS Associates LLC Company

Technology Solutions Company and CRS Associates LLC

Date Nov. 25, 2003
Comment Letter Number: 178 (PDF) Author David Leach, CPA Company

SEC Registrant whose share are listed on the NYSE

Date Nov. 25, 2003
Comment Letter Number: 179 (PDF) Author David Harrison, Executive Vice President and Chief Financial Officer Company

Pentair, Inc.

Date Nov. 25, 2003
Comment Letter Number: 180 (PDF) Author Michael J. Holiday, Chair of the Committee Company

New York State Bar Association, Business Law Section, Committee on Securities Regulation

Date Nov. 25, 2003
Comment Letter Number: 181 (PDF) Author David L. Shedlarz, Executive Vice President & CFO, Pfizer Inc., Chairman-Principle Financial Officers, Subcommittee Corporate Governance Coordinating Committee, Business Roundtable Company

Business Roundtable

Date Nov. 26, 2003
Comment Letter Number: 182 (PDF) Author Clive Edrupt, CBI Company Affairs Company

Confederation of British Industry

Date Nov. 28, 2003
Comment Letter Number: 183 (PDF) Author Zane D. Blackburn, Chief Accountant, Office of the Comptroller of the Currency; Gerald A. Edwards, Jr., Associate Director and Chief Accountant –Supervision, Federal Reserve Board; Robert F. Storch, Chief Accountant, Federal Deposit Insurance Corporation; Company

Office of the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corporation, and the Office of Thrift Supervision

Date Dec. 1, 2003
Comment Letter Number: 184 (PDF) Author Lynn E. Turner, Managing Director of Research Company

Glass, Lewis & Co., LLC

Date Dec. 2, 2003
Comment Letter Number: 185 (PDF) Author Thomas L. Riesenberg, Chair of the Committee on Law and Accounting of the American Bar Association, Section of Business Law; and Dixie L. Johnson, Chair of the Committee on Federal Regulation of Securities of the American Bar Association, Section of Busin Company

American Bar Association, Section of Business Law

Date Dec. 2, 2003
Comment Letter Number: 186 (PDF) Author Steven J. Root, Director Finance Administration and Process Company

Northrop Grumman Corporation

Date Dec. 4, 2003
Comment Letter Number: 187 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States General Accounting Office

Date Dec. 9, 2003
Comment Letter Number: 188 (PDF) Author Donna Fisher, Director of Tax and Accounting Company

American Bankers Association

Date Dec. 10, 2003
Comment Letter Number: 189 (PDF) Author Mark G. Heesen, President Company

National Venture Capital Association

Date Jan. 9, 2004
Comment Letter Number: 190 (PDF) Author Donna Fisher, Director of Tax and Accounting Company

American Bankers Association

Date Feb. 5, 2004
Comment Letter Number: 191 (PDF) Author Members of Congress: Gregory W. Meeks, Barbara Lee, Julia Carson, WM. Lacy Clay, Major Owens, William J. Jefferson, Juanita Millender-McDonald, Carolyn Kilpatrick and Stephanie Tubbs-Jones Date Feb. 8, 2004
Comment Letter Number: 192 (PDF) Author Bruce A. Jackson, Corporate Vice President-Finance and Chief Financial Officer Company

Cedar Fair, L.P.

Date Feb. 17, 2004
Comment Letter Number: 193 (PDF) Author JC Mahecha, CPA Date Feb. 26, 2004
Comment Letter Number: 194 (PDF) Author William T. Kerr, Chairman and Chief Executive Officer Company

Meredith Corporation

Date Mar. 4, 2004
Comment Letter Number: 195 (PDF) Author Leon J. Level, Chief Financial Officer Company

Computer Sciences Corporation

Date Mar. 8, 2004