Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Company

Deloitte & Touche LLP

Date Dec. 4, 2003
Comment Letter Number: 2 (PDF) Author Company

Ernst & Young LLP

Date Dec. 4, 2003
Comment Letter Number: 3 (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 Dec. 4, 2003
Comment Letter Number: 4 (PDF) Author John L. Archambault Company

Grant Thornton LLP

Date Dec. 4, 2003
Comment Letter Number: 5 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Dec. 4, 2003
Comment Letter Number: 6 (PDF) Author Company

New York State Society of Certified Public Accountants

Date Dec. 8, 2003