Careers
SubscribeComment Letters (Release No. 2007-008), Proposed Rule for 3526 and 3523 Amendments
Comment Letters (Release No. 2007-002), Concept Release for Rule 3523
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author |
Company/Organization
KPMG LLP |
Date May 15, 2007 |
| Comment Letter Number: 2 (PDF) | Author Thomas E. Riley, President |
Company/Organization
New York State Society of CPAs |
Date May 16, 2007 |
| Comment Letter Number: 3 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date May 17, 2007 |
| Comment Letter Number: 4 (PDF) | Author |
Company/Organization
BDO Seidman, LLP |
Date May 17, 2007 |
| Comment Letter Number: 5 (PDF) | Author Allyson B. Baumeister, Chair, Practice Issues Committee |
Company/Organization
Texas Society of CPAs |
Date May 16, 2007 |
| Comment Letter Number: 6 (PDF) | Author Catherine Allen |
Company/Organization
Audit Conduct |
Date May 17, 2007 |
| Comment Letter Number: 7 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date May 18, 2007 |
| Comment Letter Number: 8 (PDF) | Author Cynthia M. Forneli, Executive Director; Bruce P. Webb, Chair, AICPA Professional Ethics Executive Committee |
Company/Organization
Center for Audit Quality |
Date May 18, 2007 |
| Comment Letter Number: 9 (PDF) | Author Russell Read, Chief Investment Officer |
Company/Organization
CalPERS |
Date May 18, 2007 |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
Crowe Chizek and Company LLC |
Date May 18, 2007 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date May 18, 2007 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date May 18, 2007 |
| Comment Letter Number: 13 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date May 22, 2007 |
Comment Letters (Release No. 2004-015), Proposed Rule on Ethics and Independence Rules
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Bernard Wolfman, Fessenden Professor of Law |
Company/Organization
Harvard Law School |
Date Dec. 15, 2004 |
| Comment Letter Number: 2 (PDF) | Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting |
Company/Organization
The University of Georgia, J. M. Tull School of Accounting |
Date Dec. 20, 2004 |
| Comment Letter Number: 3 (PDF) | Author Robert Chira |
Company/Organization
Robert Chira & Associates |
Date Dec. 22, 2004 |
| Comment Letter Number: 4 (PDF) | Author Stephen Hanebutt, CPA | Date Jan. 5, 2005 | |
| Comment Letter Number: 5 (PDF) | Author Dan Sandstrom | Date Jan. 6, 2005 | |
| Comment Letter Number: 6 (PDF) | Author William M. Gottwald | Date Jan. 12, 2005 | |
| Comment Letter Number: 7 (PDF) | Author Martin McLean | Date Jan. 18, 2005 | |
| Comment Letter Number: 8 (PDF) | Author Fred Ratio | Date Jan. 18, 2005 | |
| Comment Letter Number: 9 (PDF) | Author Welton Howard | Date Jan. 18, 2005 | |
| Comment Letter Number: 10 (PDF) | Author Francis Leblanc | Date Jan. 18, 2005 | |
| Comment Letter Number: 11 (PDF) | Author Dorli T. Rainey | Date Jan. 18, 2005 | |
| Comment Letter Number: 12 (PDF) | Author Peter Roche | Date Jan. 18, 2005 | |
| Comment Letter Number: 13 (PDF) | Author Donna Mae Travis-Morgan | Date Jan. 18, 2005 | |
| Comment Letter Number: 14 (PDF) | Author Jerome Wondoloski | Date Jan. 18, 2005 | |
| Comment Letter Number: 15 (PDF) | Author Nadia Sindi | Date Jan. 18, 2005 | |
| Comment Letter Number: 16 (PDF) | Author Bruce Snyder | Date Jan. 18, 2005 | |
| Comment Letter Number: 17 (PDF) | Author Joe Chasse | Date Jan. 18, 2005 | |
| Comment Letter Number: 18 (PDF) | Author Frank Rowan | Date Jan. 18, 2005 | |
| Comment Letter Number: 19 (PDF) | Author Bonnie Richardson | Date Jan. 18, 2005 | |
| Comment Letter Number: 20 (PDF) | Author Thoams Stanley | Date Jan. 18, 2005 | |
| Comment Letter Number: 21 (PDF) | Author Dr. David Modarelli | Date Jan. 18, 2005 | |
| Comment Letter Number: 22 (PDF) | Author D. Kathleen Keller | Date Jan. 18, 2005 | |
| Comment Letter Number: 23 (PDF) | Author Chuck Kaiser | Date Jan. 18, 2005 | |
| Comment Letter Number: 24 (PDF) | Author Eric Anderson | Date Jan. 18, 2005 | |
| Comment Letter Number: 25 (PDF) | Author Andrew Morgen | Date Jan. 18, 2005 | |
| Comment Letter Number: 26 (PDF) | Author Mary Coyne | Date Jan. 18, 2005 | |
| Comment Letter Number: 27 (PDF) | Author Carrie Hartt | Date Jan. 18, 2005 | |
| Comment Letter Number: 28 (PDF) | Author Kenn Goldman | Date Jan. 18, 2005 | |
| Comment Letter Number: 29 (PDF) | Author Arthur Mauretti | Date Jan. 18, 2005 | |
| Comment Letter Number: 30 (PDF) | Author Carolyn Waller | Date Jan. 18, 2005 | |
| Comment Letter Number: 31 (PDF) | Author CJ Hathaway | Date Jan. 18, 2005 | |
| Comment Letter Number: 32 (PDF) | Author Sonja Malmuth | Date Jan. 18, 2005 | |
| Comment Letter Number: 33 (PDF) | Author Kelly Dragoo | Date Jan. 18, 2005 | |
| Comment Letter Number: 34 (PDF) | Author Andrew Cravitz | Date Jan. 18, 2005 | |
| Comment Letter Number: 35 (PDF) | Author Linda Messner | Date Jan. 18, 2005 | |
| Comment Letter Number: 36 (PDF) | Author Wolfgang Rosenberg | Date Jan. 18, 2005 | |
| Comment Letter Number: 37 (PDF) | Author Dave Wylie | Date Jan. 18, 2005 | |
| Comment Letter Number: 38 (PDF) | Author Sue Eberhardt | Date Jan. 18, 2005 | |
| Comment Letter Number: 39 (PDF) | Author JoAnn Perryman | Date Jan. 18, 2005 | |
| Comment Letter Number: 40 (PDF) | Author Michael Lowe | Date Jan. 18, 2005 | |
| Comment Letter Number: 41 (PDF) | Author Brian Hoort | Date Jan. 18, 2005 | |
| Comment Letter Number: 42 (PDF) | Author Daniel Fewster | Date Jan. 18, 2005 | |
| Comment Letter Number: 43 (PDF) | Author Howard H. Holmes | Date Jan. 18, 2005 | |
| Comment Letter Number: 44 (PDF) | Author David Wexstein | Date Jan. 18, 2005 | |
| Comment Letter Number: 45 (PDF) | Author Jason Tyburczy | Date Jan. 18, 2005 | |
| Comment Letter Number: 46 (PDF) | Author Henry Hofmann | Date Jan. 18, 2005 | |
| Comment Letter Number: 47 (PDF) | Author Susan Yango | Date Jan. 18, 2005 | |
| Comment Letter Number: 48 (PDF) | Author Tony Witlin | Date Jan. 18, 2005 | |
| Comment Letter Number: 49 (PDF) | Author Bonnie Jay | Date Jan. 18, 2005 | |
| Comment Letter Number: 50 (PDF) | Author James Halbig | Date Jan. 18, 2005 | |
| Comment Letter Number: 51 (PDF) | Author Stewart Grey | Date Jan. 18, 2005 | |
| Comment Letter Number: 52 (PDF) | Author Dustin Starbuck | Date Jan. 18, 2005 | |
| Comment Letter Number: 53 (PDF) | Author Patrick Boyle | Date Jan. 18, 2005 | |
| Comment Letter Number: 54 (PDF) | Author Stephen Hofstatter | Date Jan. 18, 2005 | |
| Comment Letter Number: 55 (PDF) | Author Riaz Rana | Date Jan. 18, 2005 | |
| Comment Letter Number: 56 (PDF) | Author James Martin | Date Jan. 18, 2005 | |
| Comment Letter Number: 57 (PDF) | Author Ira Openden | Date Jan. 18, 2005 | |
| Comment Letter Number: 58 (PDF) | Author Ralph Zarumba | Date Jan. 18, 2005 | |
| Comment Letter Number: 59 (PDF) | Author Tami Wrice | Date Jan. 18, 2005 | |
| Comment Letter Number: 60 (PDF) | Author Marlene T. Spitz | Date Jan. 18, 2005 | |
| Comment Letter Number: 61 (PDF) | Author Deirdre Healy | Date Jan. 18, 2005 | |
| Comment Letter Number: 62 (PDF) | Author Thaddius Novack | Date Jan. 18, 2005 | |
| Comment Letter Number: 63 (PDF) | Author Robert B. Phillips | Date Jan. 18, 2005 | |
| Comment Letter Number: 64 (PDF) | Author Jim Head | Date Jan. 18, 2005 | |
| Comment Letter Number: 65 (PDF) | Author Larry Whipple | Date Jan. 18, 2005 | |
| Comment Letter Number: 66 (PDF) | Author Jon Gallion | Date Jan. 18, 2005 | |
| Comment Letter Number: 67 (PDF) | Author Brian Pope | Date Jan. 18, 2005 | |
| Comment Letter Number: 68 (PDF) | Author Dennis Ahern | Date Jan. 18, 2005 | |
| Comment Letter Number: 69 (PDF) | Author Dixie Jo Johnson | Date Jan. 18, 2005 | |
| Comment Letter Number: 70 (PDF) | Author Phyllis Thakis | Date Jan. 18, 2005 | |
| Comment Letter Number: 71 (PDF) | Author Andy Lynn | Date Jan. 18, 2005 | |
| Comment Letter Number: 72 (PDF) | Author Meghan Tracy | Date Jan. 18, 2005 | |
| Comment Letter Number: 73 (PDF) | Author Jassim Mohammad | Date Jan. 18, 2005 | |
| Comment Letter Number: 74 (PDF) | Author Richard Struzik | Date Jan. 18, 2005 | |
| Comment Letter Number: 75 (PDF) | Author Verna N. Jones | Date Jan. 18, 2005 | |
| Comment Letter Number: 76 (PDF) | Author Susan Strolla | Date Jan. 18, 2005 | |
| Comment Letter Number: 77 (PDF) | Author Sandy Howard | Date Jan. 18, 2005 | |
| Comment Letter Number: 78 (PDF) | Author Bill Rosenthal | Date Jan. 18, 2005 | |
| Comment Letter Number: 79 (PDF) | Author Susan Browne | Date Jan. 18, 2005 | |
| Comment Letter Number: 80 (PDF) | Author Mike Estok | Date Jan. 18, 2005 | |
| Comment Letter Number: 81 (PDF) | Author Reed Lacy | Date Jan. 18, 2005 | |
| Comment Letter Number: 82 (PDF) | Author Andrea Berg | Date Jan. 18, 2005 | |
| Comment Letter Number: 83 (PDF) | Author William Bodden | Date Jan. 18, 2005 | |
| Comment Letter Number: 84 (PDF) | Author Valerie Starr | Date Jan. 18, 2005 | |
| Comment Letter Number: 85 (PDF) | Author John Tatum | Date Jan. 18, 2005 | |
| Comment Letter Number: 86 (PDF) | Author Irene Harvey | Date Jan. 18, 2005 | |
| Comment Letter Number: 87 (PDF) | Author Robert Puls | Date Jan. 18, 2005 | |
| Comment Letter Number: 88 (PDF) | Author Gary Childers | Date Jan. 18, 2005 | |
| Comment Letter Number: 89 (PDF) | Author Ann Meyette | Date Jan. 18, 2005 | |
| Comment Letter Number: 90 (PDF) | Author Stephen Burton | Date Jan. 18, 2005 | |
| Comment Letter Number: 91 (PDF) | Author Robert Biehl | Date Jan. 18, 2005 | |
| Comment Letter Number: 92 (PDF) | Author Tim Wilson | Date Jan. 18, 2005 | |
| Comment Letter Number: 93 (PDF) | Author Linda Riling | Date Jan. 18, 2005 | |
| Comment Letter Number: 94 (PDF) | Author Daniel Nornhold | Date Jan. 18, 2005 | |
| Comment Letter Number: 95 (PDF) | Author Steve Gluhanich | Date Jan. 18, 2005 | |
| Comment Letter Number: 96 (PDF) | Author Katherine McMahon | Date Jan. 18, 2005 | |
| Comment Letter Number: 97 (PDF) | Author Deborah Eldridge | Date Jan. 18, 2005 | |
| Comment Letter Number: 98 (PDF) | Author Charles Wegrzyn | Date Jan. 18, 2005 | |
| Comment Letter Number: 99 (PDF) | Author Peggy Cannon | Date Jan. 18, 2005 | |
| Comment Letter Number: 100 (PDF) | Author Chuck Blethen | Date Jan. 18, 2005 | |
| Comment Letter Number: 101 (PDF) | Author George Ceraulo | Date Jan. 18, 2005 | |
| Comment Letter Number: 102 (PDF) | Author Phyllis Bagheri | Date Jan. 18, 2005 | |
| Comment Letter Number: 103 (PDF) | Author Roger Graves | Date Jan. 18, 2005 | |
| Comment Letter Number: 104 (PDF) | Author John Reichel | Date Jan. 18, 2005 | |
| Comment Letter Number: 105 (PDF) | Author Karin Jerdee | Date Jan. 18, 2005 | |
| Comment Letter Number: 106 (PDF) | Author James Sepenzis | Date Jan. 18, 2005 | |
| Comment Letter Number: 107 (PDF) | Author Jeff Schwartz | Date Jan. 18, 2005 | |
| Comment Letter Number: 108 (PDF) | Author Donna Cinelli | Date Jan. 18, 2005 | |
| Comment Letter Number: 109 (PDF) | Author Preston Vaughan | Date Jan. 18, 2005 | |
| Comment Letter Number: 110 (PDF) | Author Faith Evans | Date Jan. 18, 2005 | |
| Comment Letter Number: 111 (PDF) | Author Chan Thanawalla | Date Jan. 18, 2005 | |
| Comment Letter Number: 112 (PDF) | Author Ajit Sanghvi | Date Jan. 18, 2005 | |
| Comment Letter Number: 113 (PDF) | Author Kathryn Moor | Date Jan. 18, 2005 | |
| Comment Letter Number: 114 (PDF) | Author Gary Myerson | Date Jan. 18, 2005 | |
| Comment Letter Number: 115 (PDF) | Author George Mealer | Date Jan. 18, 2005 | |
| Comment Letter Number: 116 (PDF) | Author Nancy Welch | Date Jan. 18, 2005 | |
| Comment Letter Number: 117 (PDF) | Author David Paul | Date Jan. 18, 2005 | |
| Comment Letter Number: 118 (PDF) | Author David Mazza | Date Jan. 18, 2005 | |
| Comment Letter Number: 119 (PDF) | Author Elena Powers | Date Jan. 18, 2005 | |
| Comment Letter Number: 120 (PDF) | Author Christian Ambrose | Date Jan. 18, 2005 | |
| Comment Letter Number: 121 (PDF) | Author Eleanor Martin | Date Jan. 18, 2005 | |
| Comment Letter Number: 122 (PDF) | Author David Fredericks | Date Jan. 18, 2005 | |
| Comment Letter Number: 123 (PDF) | Author Jeffrey Schade | Date Jan. 18, 2005 | |
| Comment Letter Number: 124 (PDF) | Author William Sowa | Date Jan. 18, 2005 | |
| Comment Letter Number: 125 (PDF) | Author Charles Miller | Date Jan. 18, 2005 | |
| Comment Letter Number: 126 (PDF) | Author Frank Denbowski | Date Jan. 18, 2005 | |
| Comment Letter Number: 127 (PDF) | Author John Spear | Date Jan. 18, 2005 | |
| Comment Letter Number: 128 (PDF) | Author Steve Vu | Date Jan. 18, 2005 | |
| Comment Letter Number: 129 (PDF) | Author Jean McMeans | Date Jan. 18, 2005 | |
| Comment Letter Number: 130 (PDF) | Author Candace Key | Date Jan. 18, 2005 | |
| Comment Letter Number: 131 (PDF) | Author M. E. Hutchinson | Date Jan. 18, 2005 | |
| Comment Letter Number: 132 (PDF) | Author Fred Goldman | Date Jan. 18, 2005 | |
| Comment Letter Number: 133 (PDF) | Author Nori Muster | Date Jan. 18, 2005 | |
| Comment Letter Number: 134 (PDF) | Author Joan Thomas | Date Jan. 18, 2005 | |
| Comment Letter Number: 135 (PDF) | Author Don McMillan | Date Jan. 18, 2005 | |
| Comment Letter Number: 136 (PDF) | Author Peter Moore | Date Jan. 18, 2005 | |
| Comment Letter Number: 137 (PDF) | Author Mary Theresa Stout | Date Jan. 18, 2005 | |
| Comment Letter Number: 138 (PDF) | Author Joshua McKain | Date Jan. 18, 2005 | |
| Comment Letter Number: 139 (PDF) | Author Joan Bossart | Date Jan. 18, 2005 | |
| Comment Letter Number: 140 (PDF) | Author John Bailes | Date Jan. 18, 2005 | |
| Comment Letter Number: 141 (PDF) | Author Tim Ferguson | Date Jan. 18, 2005 | |
| Comment Letter Number: 142 (PDF) | Author Joseph Fahey | Date Jan. 18, 2005 | |
| Comment Letter Number: 143 (PDF) | Author Dr. Thomas Watson | Date Jan. 18, 2005 | |
| Comment Letter Number: 144 (PDF) | Author Edward Harkins | Date Jan. 18, 2005 | |
| Comment Letter Number: 145 (PDF) | Author James Macallair | Date Jan. 18, 2005 | |
| Comment Letter Number: 146 (PDF) | Author Judith McKay | Date Jan. 18, 2005 | |
| Comment Letter Number: 147 (PDF) | Author Holly Millar | Date Jan. 18, 2005 | |
| Comment Letter Number: 148 (PDF) | Author Robert Waring | Date Jan. 18, 2005 | |
| Comment Letter Number: 149 (PDF) | Author Francine Kupferman | Date Jan. 18, 2005 | |
| Comment Letter Number: 150 (PDF) | Author Ralph A. Monello | Date Jan. 18, 2005 | |
| Comment Letter Number: 151 (PDF) | Author Patrick True | Date Jan. 18, 2005 | |
| Comment Letter Number: 152 (PDF) | Author Diane Weinberg | Date Jan. 18, 2005 | |
| Comment Letter Number: 153 (PDF) | Author Glen Zorn | Date Jan. 18, 2005 | |
| Comment Letter Number: 154 (PDF) | Author Beverly Scaff | Date Jan. 18, 2005 | |
| Comment Letter Number: 155 (PDF) | Author Michael Lensbouer | Date Jan. 18, 2005 | |
| Comment Letter Number: 156 (PDF) | Author Stephanie Clayton | Date Jan. 18, 2005 | |
| Comment Letter Number: 157 (PDF) | Author Gary Trabucco | Date Jan. 18, 2005 | |
| Comment Letter Number: 158 (PDF) | Author Robert F. Robbins | Date Jan. 18, 2005 | |
| Comment Letter Number: 159 (PDF) | Author Paul Buechler | Date Jan. 18, 2005 | |
| Comment Letter Number: 160 (PDF) | Author Susan Wechsler | Date Jan. 18, 2005 | |
| Comment Letter Number: 161 (PDF) | Author Susan Kulis | Date Jan. 18, 2005 | |
| Comment Letter Number: 162 (PDF) | Author Dr. Sally Buckner | Date Jan. 18, 2005 | |
| Comment Letter Number: 163 (PDF) | Author Michael Mctague | Date Jan. 18, 2005 | |
| Comment Letter Number: 164 (PDF) | Author Lawrence E. Mueller, CPA |
Company/Organization
Smith & Just, PS |
Date Jan. 18, 2005 |
| Comment Letter Number: 165 (PDF) | Author John Freytag | Date Jan. 18, 2005 | |
| Comment Letter Number: 166 (PDF) | Author Marina Parowski | Date Jan. 18, 2005 | |
| Comment Letter Number: 167 (PDF) | Author Edward Stein | Date Jan. 18, 2005 | |
| Comment Letter Number: 168 (PDF) | Author Leslie Simons | Date Jan. 18, 2005 | |
| Comment Letter Number: 169 (PDF) | Author Elena Avallone | Date Jan. 18, 2005 | |
| Comment Letter Number: 170 (PDF) | Author Edith Schutz | Date Jan. 18, 2005 | |
| Comment Letter Number: 171 (PDF) | Author Caroline Constant | Date Jan. 18, 2005 | |
| Comment Letter Number: 172 (PDF) | Author Thomas Spradley | Date Jan. 18, 2005 | |
| Comment Letter Number: 173 (PDF) | Author Gene and Doris Peters | Date Jan. 18, 2005 | |
| Comment Letter Number: 174 (PDF) | Author Chester Thomas | Date Jan. 18, 2005 | |
| Comment Letter Number: 175 (PDF) | Author Karen Kwong | Date Jan. 18, 2005 | |
| Comment Letter Number: 176 (PDF) | Author Scott Marx | Date Jan. 18, 2005 | |
| Comment Letter Number: 177 (PDF) | Author Janet Beller | Date Jan. 18, 2005 | |
| Comment Letter Number: 178 (PDF) | Author Brent Seltzer | Date Jan. 18, 2005 | |
| Comment Letter Number: 179 (PDF) | Author Robert Segal | Date Jan. 18, 2005 | |
| Comment Letter Number: 180 (PDF) | Author John Flaherty | Date Jan. 18, 2005 | |
| Comment Letter Number: 181 (PDF) | Author Susan Savarise | Date Jan. 18, 2005 | |
| Comment Letter Number: 182 (PDF) | Author Patricia Miller | Date Jan. 18, 2005 | |
| Comment Letter Number: 183 (PDF) | Author Chester Nowak | Date Jan. 18, 2005 | |
| Comment Letter Number: 184 (PDF) | Author Richard Vaughan | Date Jan. 18, 2005 | |
| Comment Letter Number: 185 (PDF) | Author Edward Kennedy | Date Jan. 18, 2005 | |
| Comment Letter Number: 186 (PDF) | Author Gregory Stone | Date Jan. 18, 2005 | |
| Comment Letter Number: 187 (PDF) | Author Elizabeth O'Nan | Date Jan. 18, 2005 | |
| Comment Letter Number: 188 (PDF) | Author Barry Ergang | Date Jan. 18, 2005 | |
| Comment Letter Number: 189 (PDF) | Author Jay Garfen | Date Jan. 18, 2005 | |
| Comment Letter Number: 190 (PDF) | Author Paul Douglas | Date Jan. 18, 2005 | |
| Comment Letter Number: 191 (PDF) | Author Patricia Hynds | Date Jan. 18, 2005 | |
| Comment Letter Number: 192 (PDF) | Author Joya Jennings | Date Jan. 18, 2005 | |
| Comment Letter Number: 193 (PDF) | Author Andy Morris | Date Jan. 18, 2005 | |
| Comment Letter Number: 194 (PDF) | Author Richard Arrindell | Date Jan. 18, 2005 | |
| Comment Letter Number: 195 (PDF) | Author Phyllis Schoen | Date Jan. 18, 2005 | |
| Comment Letter Number: 196 (PDF) | Author Michael Loveless | Date Jan. 18, 2005 | |
| Comment Letter Number: 197 (PDF) | Author Paul Cassidy | Date Jan. 18, 2005 | |
| Comment Letter Number: 198 (PDF) | Author Lauryn Taylor | Date Jan. 18, 2005 | |
| Comment Letter Number: 199 (PDF) | Author Charles Hensel | Date Jan. 18, 2005 | |
| Comment Letter Number: 200 (PDF) | Author Pamela Olson | Date Jan. 18, 2005 | |
| Comment Letter Number: 201 (PDF) | Author Denise Hammer | Date Jan. 18, 2005 | |
| Comment Letter Number: 202 (PDF) | Author Robert Moran | Date Jan. 18, 2005 | |
| Comment Letter Number: 203 (PDF) | Author Thaddeus Kozlowski | Date Jan. 18, 2005 | |
| Comment Letter Number: 204 (PDF) | Author Julie Waldrup | Date Jan. 18, 2005 | |
| Comment Letter Number: 205 (PDF) | Author Lorraine Rumore | Date Jan. 18, 2005 | |
| Comment Letter Number: 206 (PDF) | Author Cecelia Capaul | Date Jan. 18, 2005 | |
| Comment Letter Number: 207 (PDF) | Author David Luckens | Date Jan. 18, 2005 | |
| Comment Letter Number: 208 (PDF) | Author Cathy Bataille | Date Jan. 18, 2005 | |
| Comment Letter Number: 209 (PDF) | Author Joan Stupler | Date Jan. 18, 2005 | |
| Comment Letter Number: 210 (PDF) | Author Joseph Newton | Date Jan. 18, 2005 | |
| Comment Letter Number: 211 (PDF) | Author Wayne J. Kohout | Date Jan. 18, 2005 | |
| Comment Letter Number: 212 (PDF) | Author Kris Muto | Date Jan. 18, 2005 | |
| Comment Letter Number: 213 (PDF) | Author Frank Trumble | Date Jan. 18, 2005 | |
| Comment Letter Number: 214 (PDF) | Author Louis Vitali | Date Jan. 18, 2005 | |
| Comment Letter Number: 215 (PDF) | Author George Porter | Date Jan. 18, 2005 | |
| Comment Letter Number: 216 (PDF) | Author Robert Bisson | Date Jan. 18, 2005 | |
| Comment Letter Number: 217 (PDF) | Author SWtephen Shamroth | Date Jan. 18, 2005 | |
| Comment Letter Number: 218 (PDF) | Author Charles Daliere | Date Jan. 18, 2005 | |
| Comment Letter Number: 219 (PDF) | Author Kevin Bayhouse | Date Jan. 18, 2005 | |
| Comment Letter Number: 220 (PDF) | Author Juanita One | Date Jan. 18, 2005 | |
| Comment Letter Number: 221 (PDF) | Author Amanda Lang | Date Jan. 18, 2005 | |
| Comment Letter Number: 222 (PDF) | Author Lee Brown | Date Jan. 18, 2005 | |
| Comment Letter Number: 223 (PDF) | Author Don Rowinsky | Date Jan. 18, 2005 | |
| Comment Letter Number: 224 (PDF) | Author James Mitchell Jr. CPA | Date Jan. 18, 2005 | |
| Comment Letter Number: 225 (PDF) | Author Marilyn Hayes | Date Jan. 18, 2005 | |
| Comment Letter Number: 226 (PDF) | Author Neil Hilmer | Date Jan. 18, 2005 | |
| Comment Letter Number: 227 (PDF) | Author James Nikora | Date Jan. 18, 2005 | |
| Comment Letter Number: 228 (PDF) | Author Gary Orendorff | Date Jan. 18, 2005 | |
| Comment Letter Number: 229 (PDF) | Author Kenneth Smith | Date Jan. 18, 2005 | |
| Comment Letter Number: 230 (PDF) | Author Harry Farr | Date Jan. 18, 2005 | |
| Comment Letter Number: 231 (PDF) | Author c. Joseph Sharrer | Date Jan. 18, 2005 | |
| Comment Letter Number: 232 (PDF) | Author Peter C. Reilly | Date Jan. 18, 2005 | |
| Comment Letter Number: 233 (PDF) | Author Arthur Springe | Date Jan. 18, 2005 | |
| Comment Letter Number: 234 (PDF) | Author Wanda S. Ballentine | Date Jan. 18, 2005 | |
| Comment Letter Number: 235 (PDF) | Author James Thomas | Date Jan. 18, 2005 | |
| Comment Letter Number: 236 (PDF) | Author Ronald Willams | Date Jan. 18, 2005 | |
| Comment Letter Number: 237 (PDF) | Author Mark Sullivan | Date Jan. 18, 2005 | |
| Comment Letter Number: 238 (PDF) | Author William Davidson | Date Jan. 18, 2005 | |
| Comment Letter Number: 239 (PDF) | Author James Schiffman | Date Jan. 18, 2005 | |
| Comment Letter Number: 240 (PDF) | Author Richard Mcdonald | Date Jan. 18, 2005 | |
| Comment Letter Number: 241 (PDF) | Author Walt & Susan Denley | Date Jan. 18, 2005 | |
| Comment Letter Number: 242 (PDF) | Author Bimal Kundu Kundu | Date Jan. 18, 2005 | |
| Comment Letter Number: 243 (PDF) | Author Sharon McMenamin | Date Jan. 18, 2005 | |
| Comment Letter Number: 244 (PDF) | Author Karen Keating-Secular | Date Jan. 18, 2005 | |
| Comment Letter Number: 245 (PDF) | Author Gerryl E. Puelle | Date Jan. 18, 2005 | |
| Comment Letter Number: 246 (PDF) | Author Regina Benge | Date Jan. 18, 2005 | |
| Comment Letter Number: 247 (PDF) | Author William Herrera | Date Jan. 18, 2005 | |
| Comment Letter Number: 248 (PDF) | Author Erich H. Adams | Date Jan. 18, 2005 | |
| Comment Letter Number: 249 (PDF) | Author Chris Pallas | Date Jan. 18, 2005 | |
| Comment Letter Number: 250 (PDF) | Author Casey Pera | Date Jan. 18, 2005 | |
| Comment Letter Number: 251 (PDF) | Author Jon Staid | Date Jan. 18, 2005 | |
| Comment Letter Number: 252 (PDF) | Author William Cross | Date Jan. 18, 2005 | |
| Comment Letter Number: 253 (PDF) | Author Mary Thompson | Date Jan. 18, 2005 | |
| Comment Letter Number: 254 (PDF) | Author Joanie Davis | Date Jan. 18, 2005 | |
| Comment Letter Number: 255 (PDF) | Author Arlen Dean Snydert | Date Jan. 18, 2005 | |
| Comment Letter Number: 256 (PDF) | Author Michael Edwards | Date Jan. 18, 2005 | |
| Comment Letter Number: 257 (PDF) | Author Russell Johnson | Date Jan. 18, 2005 | |
| Comment Letter Number: 258 (PDF) | Author Joan Cowger | Date Jan. 18, 2005 | |
| Comment Letter Number: 259 (PDF) | Author James Cianfichi | Date Jan. 18, 2005 | |
| Comment Letter Number: 260 (PDF) | Author Robert Schwalb | Date Jan. 18, 2005 | |
| Comment Letter Number: 261 (PDF) | Author Romeo Lafond | Date Jan. 18, 2005 | |
| Comment Letter Number: 262 (PDF) | Author Tom Bono | Date Jan. 18, 2005 | |
| Comment Letter Number: 263 (PDF) | Author Alyce Allen | Date Jan. 18, 2005 | |
| Comment Letter Number: 264 (PDF) | Author Charles F. Williams | Date Jan. 18, 2005 | |
| Comment Letter Number: 265 (PDF) | Author Derek Ohlms | Date Jan. 18, 2005 | |
| Comment Letter Number: 266 (PDF) | Author Bruce Allen | Date Jan. 18, 2005 | |
| Comment Letter Number: 267 (PDF) | Author David Field | Date Jan. 18, 2005 | |
| Comment Letter Number: 268 (PDF) | Author Kathryn Dalenberg | Date Jan. 18, 2005 | |
| Comment Letter Number: 269 (PDF) | Author Edward Hauck | Date Jan. 18, 2005 | |
| Comment Letter Number: 270 (PDF) | Author Richard Sam Salmon | Date Jan. 18, 2005 | |
| Comment Letter Number: 271 (PDF) | Author David Lawhon | Date Jan. 18, 2005 | |
| Comment Letter Number: 272 (PDF) | Author Jean Woodman | Date Jan. 18, 2005 | |
| Comment Letter Number: 273 (PDF) | Author Edwin Shannon | Date Jan. 18, 2005 | |
| Comment Letter Number: 274 (PDF) | Author Liz Langford | Date Jan. 18, 2005 | |
| Comment Letter Number: 275 (PDF) | Author Chad Fordham | Date Jan. 18, 2005 | |
| Comment Letter Number: 276 (PDF) | Author Lee Rubenstein | Date Jan. 18, 2005 | |
| Comment Letter Number: 277 (PDF) | Author Burton Davis | Date Jan. 18, 2005 | |
| Comment Letter Number: 278 (PDF) | Author Margy Ohring | Date Jan. 18, 2005 | |
| Comment Letter Number: 279 (PDF) | Author Robert Janusko | Date Jan. 18, 2005 | |
| Comment Letter Number: 280 (PDF) | Author Will Crenshaw | Date Jan. 18, 2005 | |
| Comment Letter Number: 281 (PDF) | Author Edward Waxman | Date Jan. 18, 2005 | |
| Comment Letter Number: 282 (PDF) | Author Gary Grice | Date Jan. 18, 2005 | |
| Comment Letter Number: 283 (PDF) | Author James Piani | Date Jan. 18, 2005 | |
| Comment Letter Number: 284 (PDF) | Author Jay Sweeney | Date Jan. 18, 2005 | |
| Comment Letter Number: 285 (PDF) | Author Anne Grady | Date Jan. 18, 2005 | |
| Comment Letter Number: 286 (PDF) | Author Kathryn O'Connor | Date Jan. 18, 2005 | |
| Comment Letter Number: 287 (PDF) | Author Walter Kortge | Date Jan. 18, 2005 | |
| Comment Letter Number: 288 (PDF) | Author Liz Giba | Date Jan. 18, 2005 | |
| Comment Letter Number: 289 (PDF) | Author Susan Edelstein | Date Jan. 18, 2005 | |
| Comment Letter Number: 290 (PDF) | Author Linda Burns | Date Jan. 18, 2005 | |
| Comment Letter Number: 291 (PDF) | Author L. Glasner | Date Jan. 18, 2005 | |
| Comment Letter Number: 292 (PDF) | Author Gerald Dalton | Date Jan. 18, 2005 | |
| Comment Letter Number: 293 (PDF) | Author Arnold Seligman | Date Jan. 18, 2005 | |
| Comment Letter Number: 294 (PDF) | Author William M. Waldrip | Date Jan. 18, 2005 | |
| Comment Letter Number: 295 (PDF) | Author Terry Reckmo | Date Jan. 18, 2005 | |
| Comment Letter Number: 296 (PDF) | Author Roslyn Pulitzer | Date Jan. 18, 2005 | |
| Comment Letter Number: 297 (PDF) | Author Peter A. Cantele | Date Jan. 18, 2005 | |
| Comment Letter Number: 298 (PDF) | Author Benita Bowen | Date Jan. 18, 2005 | |
| Comment Letter Number: 299 (PDF) | Author Gary Shade | Date Jan. 18, 2005 | |
| Comment Letter Number: 300 (PDF) | Author Natasha & Noah Brenner | Date Jan. 18, 2005 | |
| Comment Letter Number: 301 (PDF) | Author Jennifer Clagett | Date Jan. 18, 2005 | |
| Comment Letter Number: 302 (PDF) | Author Jane Drake | Date Jan. 18, 2005 | |
| Comment Letter Number: 303 (PDF) | Author Lucy Sells | Date Jan. 18, 2005 | |
| Comment Letter Number: 304 (PDF) | Author Zaven S. Ayanian | Date Jan. 18, 2005 | |
| Comment Letter Number: 305 (PDF) | Author Karen Greenfield | Date Jan. 18, 2005 | |
| Comment Letter Number: 306 (PDF) | Author Karen Ehrhardt | Date Jan. 18, 2005 | |
| Comment Letter Number: 307 (PDF) | Author Tabatha Yeatts | Date Jan. 18, 2005 | |
| Comment Letter Number: 308 (PDF) | Author Laura Lee | Date Jan. 18, 2005 | |
| Comment Letter Number: 309 (PDF) | Author Bantu K. Bryant | Date Jan. 18, 2005 | |
| Comment Letter Number: 310 (PDF) | Author Vernon Whitney | Date Jan. 18, 2005 | |
| Comment Letter Number: 311 (PDF) | Author Robert Pancner | Date Jan. 18, 2005 | |
| Comment Letter Number: 312 (PDF) | Author Scott Plantier | Date Jan. 18, 2005 | |
| Comment Letter Number: 313 (PDF) | Author Danny Cramer | Date Jan. 18, 2005 | |
| Comment Letter Number: 314 (PDF) | Author Earl Forsman | Date Jan. 18, 2005 | |
| Comment Letter Number: 315 (PDF) | Author Marie Martrano | Date Jan. 18, 2005 | |
| Comment Letter Number: 316 (PDF) | Author Bobbi Leonard | Date Jan. 18, 2005 | |
| Comment Letter Number: 317 (PDF) | Author Audrey Johnson | Date Jan. 18, 2005 | |
| Comment Letter Number: 318 (PDF) | Author Thomas Windberg | Date Jan. 18, 2005 | |
| Comment Letter Number: 319 (PDF) | Author Martha Morton | Date Jan. 18, 2005 | |
| Comment Letter Number: 320 (PDF) | Author Judith Campbell | Date Jan. 18, 2005 | |
| Comment Letter Number: 321 (PDF) | Author Daniel Wolter | Date Jan. 18, 2005 | |
| Comment Letter Number: 322 (PDF) | Author Jeff Berka | Date Jan. 18, 2005 | |
| Comment Letter Number: 323 (PDF) | Author James Gunther | Date Jan. 18, 2005 | |
| Comment Letter Number: 324 (PDF) | Author Charlene Glassman | Date Jan. 18, 2005 | |
| Comment Letter Number: 325 (PDF) | Author Alice Scheller | Date Jan. 18, 2005 | |
| Comment Letter Number: 326 (PDF) | Author Richard Degenhardt | Date Jan. 18, 2005 | |
| Comment Letter Number: 327 (PDF) | Author Arlene Hunt | Date Jan. 18, 2005 | |
| Comment Letter Number: 328 (PDF) | Author Dennis Chin | Date Jan. 18, 2005 | |
| Comment Letter Number: 329 (PDF) | Author Don Colodny | Date Jan. 18, 2005 | |
| Comment Letter Number: 330 (PDF) | Author Francis Corbett | Date Jan. 18, 2005 | |
| Comment Letter Number: 331 (PDF) | Author Janet Hose | Date Jan. 18, 2005 | |
| Comment Letter Number: 332 (PDF) | Author Harvey Levin | Date Jan. 18, 2005 | |
| Comment Letter Number: 333 (PDF) | Author Marilyn G. Farreras | Date Jan. 18, 2005 | |
| Comment Letter Number: 334 (PDF) | Author Theresa Pickel | Date Jan. 18, 2005 | |
| Comment Letter Number: 335 (PDF) | Author Diane Britton | Date Jan. 18, 2005 | |
| Comment Letter Number: 336 (PDF) | Author Garrett Blood | Date Jan. 18, 2005 | |
| Comment Letter Number: 337 (PDF) | Author Janet C. Thompson | Date Jan. 18, 2005 | |
| Comment Letter Number: 338 (PDF) | Author David Tongel | Date Jan. 18, 2005 | |
| Comment Letter Number: 339 (PDF) | Author Ted Doyle | Date Jan. 18, 2005 | |
| Comment Letter Number: 340 (PDF) | Author Kathleen Maher | Date Jan. 18, 2005 | |
| Comment Letter Number: 341 (PDF) | Author Carla Lamarr | Date Jan. 18, 2005 | |
| Comment Letter Number: 342 (PDF) | Author Peter Gillard | Date Jan. 18, 2005 | |
| Comment Letter Number: 343 (PDF) | Author Richard Zaengle | Date Jan. 18, 2005 | |
| Comment Letter Number: 344 (PDF) | Author Gary Lyne | Date Jan. 18, 2005 | |
| Comment Letter Number: 345 (PDF) | Author Elizabeth McCallum | Date Jan. 18, 2005 | |
| Comment Letter Number: 346 (PDF) | Author Gregory Shernell | Date Jan. 18, 2005 | |
| Comment Letter Number: 347 (PDF) | Author John Alexander | Date Jan. 18, 2005 | |
| Comment Letter Number: 348 (PDF) | Author Michael W. Evans | Date Jan. 18, 2005 | |
| Comment Letter Number: 349 (PDF) | Author Jo Wesley | Date Jan. 18, 2005 | |
| Comment Letter Number: 350 (PDF) | Author Wanda McDonald | Date Jan. 18, 2005 | |
| Comment Letter Number: 351 (PDF) | Author Robert Flynn | Date Jan. 18, 2005 | |
| Comment Letter Number: 352 (PDF) | Author Shirley Supplee | Date Jan. 18, 2005 | |
| Comment Letter Number: 353 (PDF) | Author Robert Miller | Date Jan. 18, 2005 | |
| Comment Letter Number: 354 (PDF) | Author William Herbick | Date Jan. 18, 2005 | |
| Comment Letter Number: 355 (PDF) | Author Timothy Taylor | Date Jan. 18, 2005 | |
| Comment Letter Number: 356 (PDF) | Author Lolette Kuby | Date Jan. 18, 2005 | |
| Comment Letter Number: 357 (PDF) | Author Kenneth Biggs | Date Jan. 18, 2005 | |
| Comment Letter Number: 358 (PDF) | Author Don and Roberta Timmerman | Date Jan. 18, 2005 | |
| Comment Letter Number: 359 (PDF) | Author Tess Herrera | Date Jan. 18, 2005 | |
| Comment Letter Number: 360 (PDF) | Author Regina Holt | Date Jan. 18, 2005 | |
| Comment Letter Number: 361 (PDF) | Author Dave & Tami Ballard | Date Jan. 18, 2005 | |
| Comment Letter Number: 362 (PDF) | Author Michael Stuart | Date Jan. 18, 2005 | |
| Comment Letter Number: 363 (PDF) | Author Andrew D'Ambruoso | Date Jan. 18, 2005 | |
| Comment Letter Number: 364 (PDF) | Author Dinda Evans | Date Jan. 18, 2005 | |
| Comment Letter Number: 365 (PDF) | Author Gene Vapenik | Date Jan. 18, 2005 | |
| Comment Letter Number: 366 (PDF) | Author Ann Trinz | Date Jan. 18, 2005 | |
| Comment Letter Number: 367 (PDF) | Author Richard Montgomery | Date Jan. 18, 2005 | |
| Comment Letter Number: 368 (PDF) | Author Billy Jackson | Date Jan. 18, 2005 | |
| Comment Letter Number: 369 (PDF) | Author Harold Muir | Date Jan. 18, 2005 | |
| Comment Letter Number: 370 (PDF) | Author Frank Vastano | Date Jan. 18, 2005 | |
| Comment Letter Number: 371 (PDF) | Author Cory Carter | Date Jan. 18, 2005 | |
| Comment Letter Number: 372 (PDF) | Author Sajib Guhasarkar | Date Jan. 18, 2005 | |
| Comment Letter Number: 373 (PDF) | Author Robert Mcintosh | Date Jan. 18, 2005 | |
| Comment Letter Number: 374 (PDF) | Author Sandra Upright | Date Jan. 18, 2005 | |
| Comment Letter Number: 375 (PDF) | Author Don Milbocker | Date Jan. 18, 2005 | |
| Comment Letter Number: 376 (PDF) | Author Jeanne Wilhelm | Date Jan. 18, 2005 | |
| Comment Letter Number: 377 (PDF) | Author Paul Kubinsky | Date Jan. 18, 2005 | |
| Comment Letter Number: 378 (PDF) | Author Jay Gassman | Date Jan. 18, 2005 | |
| Comment Letter Number: 379 (PDF) | Author June Meek | Date Jan. 18, 2005 | |
| Comment Letter Number: 380 (PDF) | Author Joseph Armstrnog | Date Jan. 18, 2005 | |
| Comment Letter Number: 381 (PDF) | Author M. Canter | Date Jan. 18, 2005 | |
| Comment Letter Number: 382 (PDF) | Author Frank Cannon | Date Jan. 18, 2005 | |
| Comment Letter Number: 383 (PDF) | Author James Hampton | Date Jan. 18, 2005 | |
| Comment Letter Number: 384 (PDF) | Author Chuck Lakin | Date Jan. 18, 2005 | |
| Comment Letter Number: 385 (PDF) | Author Evelyn Klapholtz | Date Jan. 18, 2005 | |
| Comment Letter Number: 386 (PDF) | Author William Barber | Date Jan. 18, 2005 | |
| Comment Letter Number: 387 (PDF) | Author Randall Boland | Date Jan. 18, 2005 | |
| Comment Letter Number: 388 (PDF) | Author Karl Klonowski | Date Jan. 18, 2005 | |
| Comment Letter Number: 389 (PDF) | Author Lorita Davis | Date Jan. 18, 2005 | |
| Comment Letter Number: 390 (PDF) | Author James Barry | Date Jan. 18, 2005 | |
| Comment Letter Number: 391 (PDF) | Author Paul Story | Date Jan. 18, 2005 | |
| Comment Letter Number: 392 (PDF) | Author John Bernard | Date Jan. 18, 2005 | |
| Comment Letter Number: 393 (PDF) | Author Anthony Terich | Date Jan. 18, 2005 | |
| Comment Letter Number: 394 (PDF) | Author Kay Lockridge | Date Jan. 18, 2005 | |
| Comment Letter Number: 395 (PDF) | Author Dean Johnson | Date Jan. 18, 2005 | |
| Comment Letter Number: 396 (PDF) | Author Frank Masters | Date Jan. 18, 2005 | |
| Comment Letter Number: 397 (PDF) | Author Steven Copeland | Date Jan. 18, 2005 | |
| Comment Letter Number: 398 (PDF) | Author Larre Hoke | Date Jan. 18, 2005 | |
| Comment Letter Number: 399 (PDF) | Author Lori Lagorio | Date Jan. 18, 2005 | |
| Comment Letter Number: 400 (PDF) | Author Delores Mulvihill | Date Jan. 18, 2005 | |
| Comment Letter Number: 401 (PDF) | Author Anthony Addonizio | Date Jan. 18, 2005 | |
| Comment Letter Number: 402 (PDF) | Author Karen Lind | Date Jan. 18, 2005 | |
| Comment Letter Number: 403 (PDF) | Author Evangeline Chinn | Date Jan. 18, 2005 | |
| Comment Letter Number: 404 (PDF) | Author Robert Roberts | Date Jan. 18, 2005 | |
| Comment Letter Number: 405 (PDF) | Author Linda Kadas | Date Jan. 18, 2005 | |
| Comment Letter Number: 406 (PDF) | Author Frank X. Kleshinski | Date Jan. 18, 2005 | |
| Comment Letter Number: 407 (PDF) | Author Darlene Wendt | Date Jan. 18, 2005 | |
| Comment Letter Number: 408 (PDF) | Author Hubert Jones | Date Jan. 18, 2005 | |
| Comment Letter Number: 409 (PDF) | Author James Haun | Date Jan. 18, 2005 | |
| Comment Letter Number: 410 (PDF) | Author Theresa Terhark | Date Jan. 18, 2005 | |
| Comment Letter Number: 411 (PDF) | Author Elaine Ercolano | Date Jan. 18, 2005 | |
| Comment Letter Number: 412 (PDF) | Author John W. Bennett | Date Jan. 18, 2005 | |
| Comment Letter Number: 413 (PDF) | Author Jerry Goodnight | Date Jan. 18, 2005 | |
| Comment Letter Number: 414 (PDF) | Author Sam Russo | Date Jan. 18, 2005 | |
| Comment Letter Number: 415 (PDF) | Author D. Hopson | Date Jan. 18, 2005 | |
| Comment Letter Number: 416 (PDF) | Author Susan Gellert | Date Jan. 18, 2005 | |
| Comment Letter Number: 417 (PDF) | Author Dan Karney | Date Jan. 18, 2005 | |
| Comment Letter Number: 418 (PDF) | Author Tom Henninger | Date Jan. 18, 2005 | |
| Comment Letter Number: 419 (PDF) | Author James Corrigan | Date Jan. 18, 2005 | |
| Comment Letter Number: 420 (PDF) | Author Cecelia Keech | Date Jan. 18, 2005 | |
| Comment Letter Number: 421 (PDF) | Author Gregory Catacalos | Date Jan. 18, 2005 | |
| Comment Letter Number: 422 (PDF) | Author J. Kent Williams | Date Jan. 18, 2005 | |
| Comment Letter Number: 423 (PDF) | Author Henry Simms | Date Jan. 18, 2005 | |
| Comment Letter Number: 424 (PDF) | Author Alexandra Mitchell | Date Jan. 18, 2005 | |
| Comment Letter Number: 425 (PDF) | Author Gerald Ball | Date Jan. 18, 2005 | |
| Comment Letter Number: 426 (PDF) | Author Richard Bond | Date Jan. 18, 2005 | |
| Comment Letter Number: 427 (PDF) | Author Rex Sanders | Date Jan. 18, 2005 | |
| Comment Letter Number: 428 (PDF) | Author Samz Zaslavsky | Date Jan. 18, 2005 | |
| Comment Letter Number: 429 (PDF) | Author Jeannette Ward | Date Jan. 18, 2005 | |
| Comment Letter Number: 430 (PDF) | Author Nancy Dukewich | Date Jan. 18, 2005 | |
| Comment Letter Number: 431 (PDF) | Author Allison Byrum | Date Jan. 18, 2005 | |
| Comment Letter Number: 432 (PDF) | Author Wm Scot Ellis | Date Jan. 18, 2005 | |
| Comment Letter Number: 433 (PDF) | Author Candida Montalvo | Date Jan. 18, 2005 | |
| Comment Letter Number: 434 (PDF) | Author Brian Askins | Date Jan. 18, 2005 | |
| Comment Letter Number: 435 (PDF) | Author Cindy Waltershausen | Date Jan. 18, 2005 | |
| Comment Letter Number: 436 (PDF) | Author John J. Berger | Date Jan. 18, 2005 | |
| Comment Letter Number: 437 (PDF) | Author Nancy Moynihan | Date Jan. 18, 2005 | |
| Comment Letter Number: 438 (PDF) | Author Kathryn Pierquet | Date Jan. 18, 2005 | |
| Comment Letter Number: 439 (PDF) | Author Morris Roth | Date Jan. 18, 2005 | |
| Comment Letter Number: 440 (PDF) | Author Arthur Kendy | Date Jan. 18, 2005 | |
| Comment Letter Number: 441 (PDF) | Author Kris Smith | Date Jan. 18, 2005 | |
| Comment Letter Number: 442 (PDF) | Author Clyde Everton | Date Jan. 18, 2005 | |
| Comment Letter Number: 443 (PDF) | Author Paul Stein | Date Jan. 18, 2005 | |
| Comment Letter Number: 444 (PDF) | Author William Shortencarrier | Date Jan. 18, 2005 | |
| Comment Letter Number: 445 (PDF) | Author Linda Rawlings | Date Jan. 18, 2005 | |
| Comment Letter Number: 446 (PDF) | Author KC Curry | Date Jan. 18, 2005 | |
| Comment Letter Number: 447 (PDF) | Author Raymond Moreland | Date Jan. 18, 2005 | |
| Comment Letter Number: 448 (PDF) | Author Susan Gwertzman | Date Jan. 18, 2005 | |
| Comment Letter Number: 449 (PDF) | Author William Smith | Date Jan. 18, 2005 | |
| Comment Letter Number: 450 (PDF) | Author Paul Spivey III | Date Jan. 18, 2005 | |
| Comment Letter Number: 451 (PDF) | Author Carl Poske | Date Jan. 18, 2005 | |
| Comment Letter Number: 452 (PDF) | Author Johnie Thompson | Date Jan. 18, 2005 | |
| Comment Letter Number: 453 (PDF) | Author Carol Taylor | Date Jan. 18, 2005 | |
| Comment Letter Number: 454 (PDF) | Author Amy Harlib | Date Jan. 18, 2005 | |
| Comment Letter Number: 455 (PDF) | Author Dave Edwards | Date Jan. 18, 2005 | |
| Comment Letter Number: 456 (PDF) | Author E. Bittel | Date Jan. 18, 2005 | |
| Comment Letter Number: 457 (PDF) | Author James Seeley | Date Jan. 18, 2005 | |
| Comment Letter Number: 458 (PDF) | Author Robert Kronish | Date Jan. 18, 2005 | |
| Comment Letter Number: 459 (PDF) | Author Misti Jancosek | Date Jan. 18, 2005 | |
| Comment Letter Number: 460 (PDF) | Author John Barrera | Date Jan. 18, 2005 | |
| Comment Letter Number: 461 (PDF) | Author Peter Hoag | Date Jan. 18, 2005 | |
| Comment Letter Number: 462 (PDF) | Author Brian Smith | Date Jan. 18, 2005 | |
| Comment Letter Number: 463 (PDF) | Author Cassandra B. Lista | Date Jan. 18, 2005 | |
| Comment Letter Number: 464 (PDF) | Author Luis Rodriguez | Date Jan. 18, 2005 | |
| Comment Letter Number: 465 (PDF) | Author Richard Schloss | Date Jan. 18, 2005 | |
| Comment Letter Number: 466 (PDF) | Author Boniface Thayil | Date Jan. 18, 2005 | |
| Comment Letter Number: 467 (PDF) | Author Kristi Dickey | Date Jan. 18, 2005 | |
| Comment Letter Number: 468 (PDF) | Author Albert Tully | Date Jan. 18, 2005 | |
| Comment Letter Number: 469 (PDF) | Author Karen R. Searle | Date Jan. 18, 2005 | |
| Comment Letter Number: 470 (PDF) | Author Richard Beerkircher | Date Jan. 18, 2005 | |
| Comment Letter Number: 471 (PDF) | Author Robert Schlagal | Date Jan. 18, 2005 | |
| Comment Letter Number: 472 (PDF) | Author Roger Bintz | Date Jan. 18, 2005 | |
| Comment Letter Number: 473 (PDF) | Author Karl Ellerbeck | Date Jan. 18, 2005 | |
| Comment Letter Number: 474 (PDF) | Author Sharon Loudon | Date Jan. 18, 2005 | |
| Comment Letter Number: 475 (PDF) | Author Troy Burkard | Date Jan. 18, 2005 | |
| Comment Letter Number: 476 (PDF) | Author James Tercek | Date Jan. 18, 2005 | |
| Comment Letter Number: 477 (PDF) | Author Christina Wicker | Date Jan. 18, 2005 | |
| Comment Letter Number: 478 (PDF) | Author Marietta Cheeks | Date Jan. 18, 2005 | |
| Comment Letter Number: 479 (PDF) | Author Roand Capek | Date Jan. 18, 2005 | |
| Comment Letter Number: 480 (PDF) | Author Pauline O'Brien-DeLury | Date Jan. 18, 2005 | |
| Comment Letter Number: 481 (PDF) | Author Susan Chizeck | Date Jan. 19, 2005 | |
| Comment Letter Number: 482 (PDF) | Author Michael Diamond | Date Jan. 19, 2005 | |
| Comment Letter Number: 483 (PDF) | Author Molly Hauck | Date Jan. 19, 2005 | |
| Comment Letter Number: 484 (PDF) | Author Thomas Matthews | Date Jan. 19, 2005 | |
| Comment Letter Number: 485 (PDF) | Author Shelly Wardell | Date Jan. 19, 2005 | |
| Comment Letter Number: 486 (PDF) | Author Robert Ramming | Date Jan. 19, 2005 | |
| Comment Letter Number: 487 (PDF) | Author Janet Wilson | Date Jan. 19, 2005 | |
| Comment Letter Number: 488 (PDF) | Author Susan Hesse | Date Jan. 19, 2005 | |
| Comment Letter Number: 489 (PDF) | Author E. Joseph West | Date Jan. 19, 2005 | |
| Comment Letter Number: 490 (PDF) | Author Bill Sherman | Date Jan. 19, 2005 | |
| Comment Letter Number: 491 (PDF) | Author Vic Kern | Date Jan. 19, 2005 | |
| Comment Letter Number: 492 (PDF) | Author William Prentice | Date Jan. 19, 2005 | |
| Comment Letter Number: 493 (PDF) | Author Timothy Johnston | Date Jan. 19, 2005 | |
| Comment Letter Number: 494 (PDF) | Author Len Johnson | Date Jan. 19, 2005 | |
| Comment Letter Number: 495 (PDF) | Author Patricia Chang | Date Jan. 19, 2005 | |
| Comment Letter Number: 496 (PDF) | Author Fernando Doldan | Date Jan. 19, 2005 | |
| Comment Letter Number: 497 (PDF) | Author Phyllis Matson | Date Jan. 19, 2005 | |
| Comment Letter Number: 498 (PDF) | Author Judi Watt | Date Jan. 19, 2005 | |
| Comment Letter Number: 499 (PDF) | Author Colum Tinley | Date Jan. 19, 2005 | |
| Comment Letter Number: 500 (PDF) | Author John Fischer | Date Jan. 19, 2005 | |
| Comment Letter Number: 501 (PDF) | Author Hank Gruemmer | Date Jan. 19, 2005 | |
| Comment Letter Number: 502 (PDF) | Author Edward Flounoy Jr. | Date Jan. 19, 2005 | |
| Comment Letter Number: 503 (PDF) | Author Shirley Smith | Date Jan. 19, 2005 | |
| Comment Letter Number: 504 (PDF) | Author Judie Hilke Lundborg | Date Jan. 19, 2005 | |
| Comment Letter Number: 505 (PDF) | Author Donald Crawford | Date Jan. 19, 2005 | |
| Comment Letter Number: 506 (PDF) | Author John Joyce | Date Jan. 19, 2005 | |
| Comment Letter Number: 507 (PDF) | Author Nancy Berman | Date Jan. 19, 2005 | |
| Comment Letter Number: 508 (PDF) | Author John Killeen | Date Jan. 19, 2005 | |
| Comment Letter Number: 509 (PDF) | Author K. John Niski | Date Jan. 19, 2005 | |
| Comment Letter Number: 510 (PDF) | Author Charles Thompson | Date Jan. 19, 2005 | |
| Comment Letter Number: 511 (PDF) | Author Jayleen Hatmaker | Date Jan. 19, 2005 | |
| Comment Letter Number: 512 (PDF) | Author Sarah Holland | Date Jan. 19, 2005 | |
| Comment Letter Number: 513 (PDF) | Author Mike Loomis | Date Jan. 19, 2005 | |
| Comment Letter Number: 514 (PDF) | Author Robin Butler | Date Jan. 19, 2005 | |
| Comment Letter Number: 515 (PDF) | Author Linda Noruk | Date Jan. 19, 2005 | |
| Comment Letter Number: 516 (PDF) | Author Kim Huber | Date Jan. 19, 2005 | |
| Comment Letter Number: 517 (PDF) | Author Bob Carlough | Date Jan. 19, 2005 | |
| Comment Letter Number: 518 (PDF) | Author Eric Ashby | Date Jan. 19, 2005 | |
| Comment Letter Number: 519 (PDF) | Author Douglas Goddard | Date Jan. 19, 2005 | |
| Comment Letter Number: 520 (PDF) | Author Jim Meier | Date Jan. 19, 2005 | |
| Comment Letter Number: 521 (PDF) | Author Kimberlee Ulrich | Date Jan. 19, 2005 | |
| Comment Letter Number: 522 (PDF) | Author Willard Engelskirchen | Date Jan. 19, 2005 | |
| Comment Letter Number: 523 (PDF) | Author Wayne Elkins | Date Jan. 19, 2005 | |
| Comment Letter Number: 524 (PDF) | Author Chris Kell | Date Jan. 19, 2005 | |
| Comment Letter Number: 525 (PDF) | Author John | Date Jan. 19, 2005 | |
| Comment Letter Number: 526 (PDF) | Author John Smith | Date Jan. 19, 2005 | |
| Comment Letter Number: 527 (PDF) | Author Charles T. Giambrone | Date Jan. 19, 2005 | |
| Comment Letter Number: 528 (PDF) | Author Lonnie Kuntzman | Date Jan. 19, 2005 | |
| Comment Letter Number: 529 (PDF) | Author Dan Carter | Date Jan. 19, 2005 | |
| Comment Letter Number: 530 (PDF) | Author Andrea Kuryak | Date Jan. 19, 2005 | |
| Comment Letter Number: 531 (PDF) | Author Jerri Drazkiewicz | Date Jan. 19, 2005 | |
| Comment Letter Number: 532 (PDF) | Author James Mayor | Date Jan. 19, 2005 | |
| Comment Letter Number: 533 (PDF) | Author Mona MacDonald | Date Jan. 19, 2005 | |
| Comment Letter Number: 534 (PDF) | Author Leo Arsenault | Date Jan. 19, 2005 | |
| Comment Letter Number: 535 (PDF) | Author Ronald Newton | Date Jan. 19, 2005 | |
| Comment Letter Number: 536 (PDF) | Author Lura Irish | Date Jan. 19, 2005 | |
| Comment Letter Number: 537 (PDF) | Author Steve Green | Date Jan. 19, 2005 | |
| Comment Letter Number: 538 (PDF) | Author Steve Berry | Date Jan. 19, 2005 | |
| Comment Letter Number: 539 (PDF) | Author Suzanne Perlman | Date Jan. 19, 2005 | |
| Comment Letter Number: 540 (PDF) | Author William Stavisky | Date Jan. 19, 2005 | |
| Comment Letter Number: 541 (PDF) | Author Melvyn B. Schupack | Date Jan. 19, 2005 | |
| Comment Letter Number: 542 (PDF) | Author Erick Denizard | Date Jan. 19, 2005 | |
| Comment Letter Number: 543 (PDF) | Author Ken Biasco | Date Jan. 19, 2005 | |
| Comment Letter Number: 544 (PDF) | Author Nelsie Aybar-Grau | Date Jan. 19, 2005 | |
| Comment Letter Number: 545 (PDF) | Author Patrick Hagan | Date Jan. 19, 2005 | |
| Comment Letter Number: 546 (PDF) | Author Paul Sheridan | Date Jan. 19, 2005 | |
| Comment Letter Number: 547 (PDF) | Author William Slattery | Date Jan. 19, 2005 | |
| Comment Letter Number: 548 (PDF) | Author Michael Bronson | Date Jan. 19, 2005 | |
| Comment Letter Number: 549 (PDF) | Author Robert Schuessler | Date Jan. 19, 2005 | |
| Comment Letter Number: 550 (PDF) | Author Ruth Anne Baumgartner | Date Jan. 19, 2005 | |
| Comment Letter Number: 551 (PDF) | Author Michael Sanders | Date Jan. 19, 2005 | |
| Comment Letter Number: 552 (PDF) | Author Brian Ruppert | Date Jan. 19, 2005 | |
| Comment Letter Number: 553 (PDF) | Author James Mathewson` | Date Jan. 19, 2005 | |
| Comment Letter Number: 554 (PDF) | Author Ernest Wittenbreder | Date Jan. 19, 2005 | |
| Comment Letter Number: 555 (PDF) | Author John Laing | Date Jan. 19, 2005 | |
| Comment Letter Number: 556 (PDF) | Author Norm Ross | Date Jan. 19, 2005 | |
| Comment Letter Number: 557 (PDF) | Author Peter Crawford | Date Jan. 19, 2005 | |
| Comment Letter Number: 558 (PDF) | Author David Rockefeller | Date Jan. 19, 2005 | |
| Comment Letter Number: 559 (PDF) | Author Ralph Butterfield | Date Jan. 19, 2005 | |
| Comment Letter Number: 560 (PDF) | Author Willis Alderson | Date Jan. 19, 2005 | |
| Comment Letter Number: 561 (PDF) | Author Cindy Cole | Date Jan. 19, 2005 | |
| Comment Letter Number: 562 (PDF) | Author Star Seastone | Date Jan. 19, 2005 | |
| Comment Letter Number: 563 (PDF) | Author Richard Einig | Date Jan. 19, 2005 | |
| Comment Letter Number: 564 (PDF) | Author Manuel B. Zuniga Sr. | Date Jan. 19, 2005 | |
| Comment Letter Number: 565 (PDF) | Author Kenneth E. Miller | Date Jan. 19, 2005 | |
| Comment Letter Number: 566 (PDF) | Author Karen Austin | Date Jan. 19, 2005 | |
| Comment Letter Number: 567 (PDF) | Author Jeff Strand | Date Jan. 19, 2005 | |
| Comment Letter Number: 568 (PDF) | Author Bruce Babcock | Date Jan. 19, 2005 | |
| Comment Letter Number: 569 (PDF) | Author Thomas Harris | Date Jan. 19, 2005 | |
| Comment Letter Number: 570 (PDF) | Author Robin Hunt | Date Jan. 19, 2005 | |
| Comment Letter Number: 571 (PDF) | Author Roger Swanson | Date Jan. 19, 2005 | |
| Comment Letter Number: 572 (PDF) | Author Robert Rose | Date Jan. 19, 2005 | |
| Comment Letter Number: 573 (PDF) | Author Elma Cartrhon | Date Jan. 19, 2005 | |
| Comment Letter Number: 574 (PDF) | Author Melissa Roberts | Date Jan. 19, 2005 | |
| Comment Letter Number: 575 (PDF) | Author Stanley Stefancic | Date Jan. 19, 2005 | |
| Comment Letter Number: 576 (PDF) | Author Willard Wynne | Date Jan. 19, 2005 | |
| Comment Letter Number: 577 (PDF) | Author Laura Gillespie | Date Jan. 19, 2005 | |
| Comment Letter Number: 578 (PDF) | Author Theresa Habshey | Date Jan. 19, 2005 | |
| Comment Letter Number: 579 (PDF) | Author Bill & Susan Stanaway | Date Jan. 19, 2005 | |
| Comment Letter Number: 580 (PDF) | Author Nola L. Thompson | Date Jan. 19, 2005 | |
| Comment Letter Number: 581 (PDF) | Author Lisa Khalil | Date Jan. 19, 2005 | |
| Comment Letter Number: 582 (PDF) | Author John Diaks | Date Jan. 19, 2005 | |
| Comment Letter Number: 583 (PDF) | Author Duncan Porter | Date Jan. 19, 2005 | |
| Comment Letter Number: 584 (PDF) | Author Shannon Fletcher | Date Jan. 19, 2005 | |
| Comment Letter Number: 585 (PDF) | Author Emily Rieber | Date Jan. 19, 2005 | |
| Comment Letter Number: 586 (PDF) | Author Mark Foy | Date Jan. 19, 2005 | |
| Comment Letter Number: 587 (PDF) | Author Peri Payn | Date Jan. 19, 2005 | |
| Comment Letter Number: 588 (PDF) | Author B.E. McClellan | Date Jan. 19, 2005 | |
| Comment Letter Number: 589 (PDF) | Author Darlene Wolf | Date Jan. 19, 2005 | |
| Comment Letter Number: 590 (PDF) | Author Dale Barber | Date Jan. 19, 2005 | |
| Comment Letter Number: 591 (PDF) | Author Jon Cecil | Date Jan. 19, 2005 | |
| Comment Letter Number: 592 (PDF) | Author Ransom Simmons | Date Jan. 19, 2005 | |
| Comment Letter Number: 593 (PDF) | Author Kenneth Roach | Date Jan. 19, 2005 | |
| Comment Letter Number: 594 (PDF) | Author Charles Post | Date Jan. 19, 2005 | |
| Comment Letter Number: 595 (PDF) | Author Eric Dahlgren | Date Jan. 19, 2005 | |
| Comment Letter Number: 596 (PDF) | Author Bobby Ty | Date Jan. 19, 2005 | |
| Comment Letter Number: 597 (PDF) | Author JIll Berman | Date Jan. 19, 2005 | |
| Comment Letter Number: 598 (PDF) | Author Robert Voge | Date Jan. 19, 2005 | |
| Comment Letter Number: 599 (PDF) | Author Mary Wells | Date Jan. 19, 2005 | |
| Comment Letter Number: 600 (PDF) | Author Charles Donelan | Date Jan. 19, 2005 | |
| Comment Letter Number: 601 (PDF) | Author Carl Henne | Date Jan. 19, 2005 | |
| Comment Letter Number: 602 (PDF) | Author Ian Cox | Date Jan. 19, 2005 | |
| Comment Letter Number: 603 (PDF) | Author Charlene Rush | Date Jan. 19, 2005 | |
| Comment Letter Number: 604 (PDF) | Author Edwin Beale | Date Jan. 19, 2005 | |
| Comment Letter Number: 605 (PDF) | Author Harry Carter | Date Jan. 19, 2005 | |
| Comment Letter Number: 606 (PDF) | Author Gaile Carr | Date Jan. 19, 2005 | |
| Comment Letter Number: 607 (PDF) | Author Christopher Craven | Date Jan. 19, 2005 | |
| Comment Letter Number: 608 (PDF) | Author Marlys de Alba | Date Jan. 19, 2005 | |
| Comment Letter Number: 609 (PDF) | Author Allan Cole | Date Jan. 19, 2005 | |
| Comment Letter Number: 610 (PDF) | Author Aren Knutsen | Date Jan. 19, 2005 | |
| Comment Letter Number: 611 (PDF) | Author Jack Boyd | Date Jan. 19, 2005 | |
| Comment Letter Number: 612 (PDF) | Author Phil Grenetz | Date Jan. 19, 2005 | |
| Comment Letter Number: 613 (PDF) | Author Jay Wasman | Date Jan. 19, 2005 | |
| Comment Letter Number: 614 (PDF) | Author Nicholas Lubofsky | Date Jan. 19, 2005 | |
| Comment Letter Number: 615 (PDF) | Author Mitch Kihn | Date Jan. 19, 2005 | |
| Comment Letter Number: 616 (PDF) | Author David Grimesey | Date Jan. 19, 2005 | |
| Comment Letter Number: 617 (PDF) | Author Thomas J. Rowan | Date Jan. 19, 2005 | |
| Comment Letter Number: 618 (PDF) | Author William Crosby | Date Jan. 19, 2005 | |
| Comment Letter Number: 619 (PDF) | Author Uwe Bartsch | Date Jan. 19, 2005 | |
| Comment Letter Number: 620 (PDF) | Author Davira Shain | Date Jan. 19, 2005 | |
| Comment Letter Number: 621 (PDF) | Author Michael Harrington | Date Jan. 19, 2005 | |
| Comment Letter Number: 622 (PDF) | Author Marty Green | Date Jan. 19, 2005 | |
| Comment Letter Number: 623 (PDF) | Author Michael Diamond | Date Jan. 19, 2005 | |
| Comment Letter Number: 624 (PDF) | Author John Chojnowski | Date Jan. 19, 2005 | |
| Comment Letter Number: 625 (PDF) | Author Tallman Mahan,II | Date Jan. 19, 2005 | |
| Comment Letter Number: 626 (PDF) | Author Brett Cloud | Date Jan. 19, 2005 | |
| Comment Letter Number: 627 (PDF) | Author Kathleen Doyle | Date Jan. 19, 2005 | |
| Comment Letter Number: 628 (PDF) | Author Vanessa Pesec | Date Jan. 19, 2005 | |
| Comment Letter Number: 629 (PDF) | Author J. Leo Sadauskas | Date Jan. 19, 2005 | |
| Comment Letter Number: 630 (PDF) | Author Jodi Hubbell | Date Jan. 20, 2005 | |
| Comment Letter Number: 631 (PDF) | Author Robert S. Berry | Date Jan. 20, 2005 | |
| Comment Letter Number: 632 (PDF) | Author Nancy Yamagata | Date Jan. 20, 2005 | |
| Comment Letter Number: 633 (PDF) | Author Carl Sundberg | Date Jan. 20, 2005 | |
| Comment Letter Number: 634 (PDF) | Author Paul Sherr | Date Jan. 20, 2005 | |
| Comment Letter Number: 635 (PDF) | Author Jayme Weare | Date Jan. 20, 2005 | |
| Comment Letter Number: 636 (PDF) | Author Binu Paulose | Date Jan. 20, 2005 | |
| Comment Letter Number: 637 (PDF) | Author Lee Silverman | Date Jan. 20, 2005 | |
| Comment Letter Number: 638 (PDF) | Author Glenn DeGroot | Date Jan. 20, 2005 | |
| Comment Letter Number: 639 (PDF) | Author Serna Hahn | Date Jan. 20, 2005 | |
| Comment Letter Number: 640 (PDF) | Author Jose Aquino | Date Jan. 20, 2005 | |
| Comment Letter Number: 641 (PDF) | Author Kristin Perugino | Date Jan. 20, 2005 | |
| Comment Letter Number: 642 (PDF) | Author Hayden Kaden | Date Jan. 20, 2005 | |
| Comment Letter Number: 643 (PDF) | Author Christine Kasten | Date Jan. 20, 2005 | |
| Comment Letter Number: 644 (PDF) | Author Mark Koplik | Date Jan. 20, 2005 | |
| Comment Letter Number: 645 (PDF) | Author Elaine Koplik | Date Jan. 20, 2005 | |
| Comment Letter Number: 646 (PDF) | Author Cindy Schnackel | Date Jan. 20, 2005 | |
| Comment Letter Number: 647 (PDF) | Author Richard Swayne | Date Jan. 20, 2005 | |
| Comment Letter Number: 648 (PDF) | Author Warren Winter | Date Jan. 20, 2005 | |
| Comment Letter Number: 649 (PDF) | Author Jacqueline Miller | Date Jan. 20, 2005 | |
| Comment Letter Number: 650 (PDF) | Author Carlos Pascual | Date Jan. 20, 2005 | |
| Comment Letter Number: 651 (PDF) | Author Lisa Printz | Date Jan. 20, 2005 | |
| Comment Letter Number: 652 (PDF) | Author Kent Wilson | Date Jan. 20, 2005 | |
| Comment Letter Number: 653 (PDF) | Author Gary Wortman | Date Jan. 20, 2005 | |
| Comment Letter Number: 654 (PDF) | Author Brad & Jennifer Stanton | Date Jan. 20, 2005 | |
| Comment Letter Number: 655 (PDF) | Author Julia Strong | Date Jan. 20, 2005 | |
| Comment Letter Number: 656 (PDF) | Author Carol O. Olse | Date Jan. 20, 2005 | |
| Comment Letter Number: 657 (PDF) | Author Barbara Dersch | Date Jan. 20, 2005 | |
| Comment Letter Number: 658 (PDF) | Author Ana Salinas | Date Jan. 20, 2005 | |
| Comment Letter Number: 659 (PDF) | Author Margo Birkenhead | Date Jan. 20, 2005 | |
| Comment Letter Number: 660 (PDF) | Author James Baldocchi | Date Jan. 20, 2005 | |
| Comment Letter Number: 661 (PDF) | Author Joel White | Date Jan. 20, 2005 | |
| Comment Letter Number: 662 (PDF) | Author Julie Nicholson | Date Jan. 20, 2005 | |
| Comment Letter Number: 663 (PDF) | Author Edwin A. Sturman | Date Jan. 20, 2005 | |
| Comment Letter Number: 664 (PDF) | Author William Jones | Date Jan. 20, 2005 | |
| Comment Letter Number: 665 (PDF) | Author Keith Williams | Date Jan. 20, 2005 | |
| Comment Letter Number: 666 (PDF) | Author Genie Mims | Date Jan. 21, 2005 | |
| Comment Letter Number: 667 (PDF) | Author Maryellen Redish | Date Jan. 21, 2005 | |
| Comment Letter Number: 668 (PDF) | Author Elizabeth Bradley | Date Jan. 21, 2005 | |
| Comment Letter Number: 669 (PDF) | Author Sally Anne Syberg | Date Jan. 21, 2005 | |
| Comment Letter Number: 670 (PDF) | Author Jerry Humphrey | Date Jan. 21, 2005 | |
| Comment Letter Number: 671 (PDF) | Author Mercedes Nunez | Date Jan. 21, 2005 | |
| Comment Letter Number: 672 (PDF) | Author Joseph Ortiz | Date Jan. 21, 2005 | |
| Comment Letter Number: 673 (PDF) | Author Anna Jacus | Date Jan. 21, 2005 | |
| Comment Letter Number: 674 (PDF) | Author Mark Chaffin | Date Jan. 21, 2005 | |
| Comment Letter Number: 675 (PDF) | Author Rene Paradis | Date Jan. 21, 2005 | |
| Comment Letter Number: 676 (PDF) | Author Rhodia Mason | Date Jan. 21, 2005 | |
| Comment Letter Number: 677 (PDF) | Author Toni Hurst | Date Jan. 21, 2005 | |
| Comment Letter Number: 678 (PDF) | Author Harrison Grathwohl | Date Jan. 21, 2005 | |
| Comment Letter Number: 679 (PDF) | Author Edmund Baron | Date Jan. 21, 2005 | |
| Comment Letter Number: 680 (PDF) | Author Carol Bronder | Date Jan. 21, 2005 | |
| Comment Letter Number: 681 (PDF) | Author Warren E. McEwen |
Company/Organization
Hazlett, Lewis & Bieter, PLLC |
Date Jan. 21, 2005 |
| Comment Letter Number: 682 (PDF) | Author Zora L. Kolkey, MFT | Date Jan. 22, 2005 | |
| Comment Letter Number: 683 (PDF) | Author Patricia Kaczmarek | Date Jan. 22, 2005 | |
| Comment Letter Number: 684 (PDF) | Author Ken Dammad | Date Jan. 22, 2005 | |
| Comment Letter Number: 685 (PDF) | Author Ronald McNeer | Date Jan. 22, 2005 | |
| Comment Letter Number: 686 (PDF) | Author Diana Grob | Date Jan. 22, 2005 | |
| Comment Letter Number: 687 (PDF) | Author Dwight Gerrelts | Date Jan. 22, 2005 | |
| Comment Letter Number: 688 (PDF) | Author John Bisson | Date Jan. 22, 2005 | |
| Comment Letter Number: 689 (PDF) | Author Winn Erdman | Date Jan. 22, 2005 | |
| Comment Letter Number: 690 (PDF) | Author Jonathan Beiler | Date Jan. 22, 2005 | |
| Comment Letter Number: 691 (PDF) | Author Cippy Port | Date Jan. 22, 2005 | |
| Comment Letter Number: 692 (PDF) | Author Harriet Helman | Date Jan. 22, 2005 | |
| Comment Letter Number: 693 (PDF) | Author Susan Williams | Date Jan. 22, 2005 | |
| Comment Letter Number: 694 (PDF) | Author Joe St.Clair | Date Jan. 22, 2005 | |
| Comment Letter Number: 695 (PDF) | Author Gary Konecky, CPA | Date Jan. 22, 2005 | |
| Comment Letter Number: 696 (PDF) | Author Laurel Wadley | Date Jan. 23, 2005 | |
| Comment Letter Number: 697 (PDF) | Author Frederique n Sol | Date Jan. 23, 2005 | |
| Comment Letter Number: 698 (PDF) | Author Aaron Kershenbaum | Date Jan. 23, 2005 | |
| Comment Letter Number: 699 (PDF) | Author Rita Sloan | Date Jan. 23, 2005 | |
| Comment Letter Number: 700 (PDF) | Author Roberta Schonemann | Date Jan. 23, 2005 | |
| Comment Letter Number: 701 (PDF) | Author John Binkley | Date Jan. 23, 2005 | |
| Comment Letter Number: 702 (PDF) | Author Lisa Briggs | Date Jan. 23, 2005 | |
| Comment Letter Number: 703 (PDF) | Author Bobbie Dee Flowers | Date Jan. 23, 2005 | |
| Comment Letter Number: 704 (PDF) | Author Peter Cork | Date Jan. 23, 2005 | |
| Comment Letter Number: 705 (PDF) | Author Howard Pellett | Date Jan. 23, 2005 | |
| Comment Letter Number: 706 (PDF) | Author Karen Stamm | Date Jan. 23, 2005 | |
| Comment Letter Number: 707 (PDF) | Author Pratik Amin | Date Jan. 24, 2005 | |
| Comment Letter Number: 708 (PDF) | Author Barbara Eisenstadt | Date Jan. 24, 2005 | |
| Comment Letter Number: 709 (PDF) | Author Christine Puelle | Date Jan. 24, 2005 | |
| Comment Letter Number: 710 (PDF) | Author Renata M. Sos, President |
Company/Organization
California Board of Accountancy |
Date Jan. 24, 2005 |
| Comment Letter Number: 711 (PDF) | Author Stewart Wilber | Date Jan. 24, 2005 | |
| Comment Letter Number: 712 (PDF) | Author William Stosch III | Date Jan. 25, 2005 | |
| Comment Letter Number: 713 (PDF) | Author Jeanne Karis | Date Jan. 25, 2005 | |
| Comment Letter Number: 714 (PDF) | Author Donald H. Chapin, CPA | Date Jan. 25, 2005 | |
| Comment Letter Number: 715 (PDF) | Author David Sierra | Date Jan. 25, 2005 | |
| Comment Letter Number: 716 (PDF) | Author Carlotta Camacho | Date Jan. 25, 2005 | |
| Comment Letter Number: 717 (PDF) | Author Ken Rugg | Date Jan. 26, 2005 | |
| Comment Letter Number: 718 (PDF) | Author Bennie Carnahan | Date Jan. 26, 2005 | |
| Comment Letter Number: 719 (PDF) | Author Loretta Minnick | Date Jan. 26, 2005 | |
| Comment Letter Number: 720 (PDF) | Author Thomas O'Donoghue | Date Jan. 26, 2005 | |
| Comment Letter Number: 721 (PDF) | Author Bonnie Faith-Smith | Date Jan. 26, 2005 | |
| Comment Letter Number: 722 (PDF) | Author Diane Lewis | Date Jan. 26, 2005 | |
| Comment Letter Number: 723 (PDF) | Author Linda Hoyt | Date Jan. 26, 2005 | |
| Comment Letter Number: 724 (PDF) | Author Charles Loeber | Date Jan. 26, 2005 | |
| Comment Letter Number: 725 (PDF) | Author Sara Skinner | Date Jan. 27, 2005 | |
| Comment Letter Number: 726 (PDF) | Author Pamela Wilson | Date Jan. 27, 2005 | |
| Comment Letter Number: 727 (PDF) | Author Elaine Matthew | Date Jan. 27, 2005 | |
| Comment Letter Number: 728 (PDF) | Author Charles Stromwall | Date Jan. 27, 2005 | |
| Comment Letter Number: 729 (PDF) | Author Michael Weekley | Date Jan. 28, 2005 | |
| Comment Letter Number: 730 (PDF) | Author Mai Nguyen | Date Jan. 30, 2005 | |
| Comment Letter Number: 731 (PDF) | Author DC Dworatzek | Date Jan. 30, 2005 | |
| Comment Letter Number: 732 (PDF) | Author William Coan | Date Jan. 31, 2005 | |
| Comment Letter Number: 733 (PDF) | Author Joyce Fisher | Date Jan. 31, 2005 | |
| Comment Letter Number: 734 (PDF) | Author Gary Huddleston | Date Feb. 1, 2005 | |
| Comment Letter Number: 735 (PDF) | Author Laurie Fiori Hacking, Executive Director |
Company/Organization
Ohio Public Employees Retirement System |
Date Feb. 1, 2005 |
| Comment Letter Number: 736 (PDF) | Author Lynn E. Turner, Managing Director of Research |
Company/Organization
Glass Lewis & Co. |
Date Feb. 1, 2005 |
| Comment Letter Number: 737 (PDF) | Author Michael D. Weatherwax, CPA, NASBA Chair, David A. Costello, CPA, President & CEO |
Company/Organization
National Association of State Boards of Accountancy |
Date Feb. 2, 2005 |
| Comment Letter Number: 738 (PDF) | Author Ann Yerger, Executive Director |
Company/Organization
Council of Institutional Investors |
Date Feb. 2, 2005 |
| Comment Letter Number: 739 (PDF) | Author Richard Curtis Executive Director; William Estabrook, Executive Director; Laurie Hacking, Executive Director; Damon Asbury, Executive Director; James R. Winfree, Executive Director; Keith Overly, Executive Director |
Company/Organization
Ohio Retirement Systems (Highway Patrol Retirement System, Ohio Police and Fire Pension Fund, Ohio Public Employees Retirement System, State Teachers & School Employees Retirement System of Ohio, Ohio Public Employees Deferred Compensation) |
Date Feb. 3, 2005 |
| Comment Letter Number: 740 (PDF) | Author Martin Schwartz | Date Feb. 3, 2005 | |
| Comment Letter Number: 741 (PDF) | Author Erin Wells | Date Feb. 5, 2005 | |
| Comment Letter Number: 742 (PDF) | Author Mike Stevenson |
Company/Organization
Ary, Roepcke & Mulchaey |
Date Feb. 7, 2005 |
| Comment Letter Number: 743 (PDF) | Author June Logie | Date Feb. 8, 2005 | |
| Comment Letter Number: 744 (PDF) | Author R. Heck | Date Feb. 8, 2005 | |
| Comment Letter Number: 745 (PDF) | Author Linda MacDonald | Date Feb. 8, 2005 | |
| Comment Letter Number: 746 (PDF) | Author Marilyn Raupe | Date Feb. 9, 2005 | |
| Comment Letter Number: 747 (PDF) | Author Klaus-Peter Naumann, CEO |
Company/Organization
Institut Der Wirtschaftsprüfer |
Date Feb. 9, 2005 |
| Comment Letter Number: 748 (PDF) | Author Auditing Standards Committee |
Company/Organization
American Accounting Association Auditing Section |
Date Feb. 10, 2005 |
| Comment Letter Number: 749 (PDF) | Author Dennis B. Drapkin, Chair-Elect, Section of Taxation |
Company/Organization
American Bar Association |
Date Feb. 10, 2005 |
| Comment Letter Number: 750 (PDF) | Author Paul E. Huck, Vice President & CFO |
Company/Organization
Air Product and Chemicals, Inc. |
Date Feb. 10, 2005 |
| Comment Letter Number: 751 (PDF) | Author Wayne Kolins, National Director of Assurance |
Company/Organization
BDO Seidman, LLP |
Date Feb. 10, 2005 |
| Comment Letter Number: 752 (PDF) | Author John M. Lowber, CFO |
Company/Organization
GCI |
Date Feb. 10, 2005 |
| Comment Letter Number: 753 (PDF) | Author Dawn Stanzione | Date Feb. 10, 2005 | |
| Comment Letter Number: 754 (PDF) | Author Herb & Carole Keeler | Date Feb. 10, 2005 | |
| Comment Letter Number: 755 (PDF) | Author C. Jeff Greg, CPA, Chairman, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date Feb. 11, 2005 |
| Comment Letter Number: 756 (PDF) | Author James E. Copeland, Jr., CEO (Retired) |
Company/Organization
Deloitte |
Date Feb. 11, 2005 |
| Comment Letter Number: 757 (PDF) | Author Barbara Roper, Director of Investor Protection |
Company/Organization
Consumer Federation of America |
Date Feb. 11, 2005 |
| Comment Letter Number: 758 (PDF) | Author Charles L. Carlson, CPA, Director |
Company/Organization
Johnson, Miller & Co. |
Date Feb. 12, 2005 |
| Comment Letter Number: 759 (PDF) | Author Coleman Stipanovich, Executive Director |
Company/Organization
State Board of Administration of Florida |
Date Feb. 14, 2005 |
| Comment Letter Number: 760 (PDF) | Author Trevor Link |
Company/Organization
Aqyris |
Date Feb. 14, 2005 |
| Comment Letter Number: 761 (PDF) | Author Martin Baskin | Date Feb. 14, 2005 | |
| Comment Letter Number: 762 (PDF) | Author David Delvin, President |
Company/Organization
Fédération des Experts Comptables Européens |
Date Feb. 14, 2005 |
| Comment Letter Number: 763 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Feb. 14, 2005 |
| Comment Letter Number: 764 (PDF) | Author Richard T. Ainsworth, Tax Counsel (International & Domestic) |
Company/Organization
Taxware |
Date Feb. 14, 2005 |
| Comment Letter Number: 765 (PDF) | Author Charlotte M. Bahin, Senior Vice President, Regulatory Affairs |
Company/Organization
America’s Community Bankers |
Date Feb. 14, 2005 |
| Comment Letter Number: 766 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date Feb. 14, 2005 |
| Comment Letter Number: 767 (PDF) | Author Susan E. Howe, CPA, PICPA President |
Company/Organization
Pennsylvania Institute of Certified Public Accountants |
Date Feb. 14, 2005 |
| Comment Letter Number: 768 (PDF) | Author William P. Graf, Chair, Audit & Assurance Service Committee |
Company/Organization
Illinois CPA Society |
Date Feb. 14, 2005 |
| Comment Letter Number: 769 (PDF) | Author David York, Head of the Auditing Practice, Chas Roy-Chowdhury, Head of Taxation |
Company/Organization
ACCA |
Date Feb. 14, 2005 |
| Comment Letter Number: 770 (PDF) | Author David R. Eshleman, President |
Company/Organization
Expert Process Solutions LLC |
Date Feb. 14, 2005 |
| Comment Letter Number: 771 (PDF) | Author Arthur F. Bell, Jr. |
Company/Organization
Arthur F. Bell, Jr & Associates, L.L.C. |
Date Feb. 14, 2005 |
| Comment Letter Number: 772 (PDF) | Author David T. Hirschmann, Senior Vice President |
Company/Organization
Chamber of Commerce of the United States of America |
Date Feb. 14, 2005 |
| Comment Letter Number: 773 (PDF) | Author Hugh C. Nickson, III |
Company/Organization
Miller, Hamilton, Snider & Odom, L.L.C. |
Date Feb. 14, 2005 |
| Comment Letter Number: 774 (PDF) | Author Victoria Whitlock, Compliance Practice Manager |
Company/Organization
Enpria |
Date Feb. 14, 2005 |
| Comment Letter Number: 775 (PDF) | Author M.P. Reilly, Chair, Committee on Taxation, Frank H. Boyd, Chair, Committee on Corporate Reporting |
Company/Organization
FEI |
Date Feb. 14, 2005 |
| Comment Letter Number: 776 (PDF) | Author Stevenson B. Rafferty, Vice Chair, Center for Public Committee Audit Firms, Bruce Webb, Chair, Professional Ethics Executive Committee, Thomas J. Purcell, III, Chair, Tax Executive Committee |
Company/Organization
AICPA |
Date Feb. 14, 2005 |
| Comment Letter Number: 777 (PDF) | Author Mark Anson, Chief Investment Officer |
Company/Organization
CalPERS |
Date Feb. 14, 2005 |
| Comment Letter Number: 778 (PDF) | Author Richard L. Trumka, Secretary- Treasurer |
Company/Organization
AFL-CIO |
Date Feb. 14, 2005 |
| Comment Letter Number: 779 (PDF) | Author |
Company/Organization
Reznick Group |
Date Feb. 14, 2005 |
| Comment Letter Number: 780 (PDF) | Author Steve Odland, Chairman, President & CEO, Autozone, Inc., Chairman, Corporate Governance Task Force |
Company/Organization
Business Roundtable |
Date Feb. 14, 2005 |
| Comment Letter Number: 781 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Feb. 14, 2005 |
| Comment Letter Number: 782 (PDF) | Author |
Company/Organization
Crowe Chizek and Company, LLC |
Date Feb. 14, 2005 |
| Comment Letter Number: 783 (PDF) | Author Michael O'Donovan | Date Feb. 14, 2005 | |
| Comment Letter Number: 784 (PDF) | Author Christopher Ailman, Chief Investment Officer |
Company/Organization
CalSTRS |
Date Feb. 14, 2005 |
| Comment Letter Number: 785 (PDF) | Author Ralph Evans, CEO |
Company/Organization
AICD |
Date Feb. 14, 2005 |
| Comment Letter Number: 786 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Feb. 14, 2005 |
| Comment Letter Number: 787 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Feb. 14, 2005 |
| Comment Letter Number: 788 (PDF) | Author Philip B. Pacino, CPA, Chairman, Auditing Procedures Committee |
Company/Organization
Massachusetts Society of Certified Public Accountants |
Date Feb. 15, 2005 |
| Comment Letter Number: 789 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Feb. 15, 2005 |
| Comment Letter Number: 790 (PDF) | Author Edward P. Campbell, Chairman and CEO |
Company/Organization
Nordson Corporation |
Date Feb. 15, 2005 |
| Comment Letter Number: 791 (PDF) | Author Thomas Vareha Jr | Date Feb. 20, 2005 | |
| Comment Letter Number: 792 (PDF) | Author John J. Kearney, President |
Company/Organization
NYSSCPA |
Date Feb. 20, 2005 |
| Comment Letter Number: 793 (PDF) | Author Clyde Jorgensen | Date Feb. 22, 2005 | |
| Comment Letter Number: 794 (PDF) | Author Sen. Carl Levin, Ranking Minority Member, Permanent Subcommittee on Investigations |
Company/Organization
U.S. Senate Committee on Homeland Security and Governmental Affairs |
Date Feb. 24, 2005 |
| Comment Letter Number: 795 (PDF) | Author Kevin Frindik | Date Feb. 25, 2005 | |
| Comment Letter Number: 796 (PDF) | Author Robert McCormick | Date Feb. 28, 2005 | |
| Comment Letter Number: 797 (PDF) | Author Judith P. Zelisko, International President |
Company/Organization
TEI |
Date Mar. 1, 2005 |
| Comment Letter Number: 798 (PDF) | Author Dirk Neyhart | Date Mar. 1, 2005 | |
| Comment Letter Number: 799 (PDF) | Author D. Burbeck | Date Mar. 1, 2005 | |
| Comment Letter Number: 800 (PDF) | Author Robert E. Rutkowski | Date Mar. 1, 2005 | |
| Comment Letter Number: 801 (PDF) | Author Manuel Jaime | Date Mar. 5, 2005 | |
| Comment Letter Number: 802 (PDF) | Author David K. Banner, PhD, Professor of Management |
Company/Organization
Viterbo University |
Date Mar. 5, 2005 |
| Comment Letter Number: 803 (PDF) | Author David L. Zalles, CPA | Date Mar. 8, 2005 | |
| Comment Letter Number: 804 (PDF) | Author John Cridland, Deputy Director-General |
Company/Organization
CBI |
Date Mar. 11, 2005 |
| Comment Letter Number: 805 (PDF) | Author Lewis F. Mallory, Jr., Chairman & CEO |
Company/Organization
NBC Capital Corporation |
Date Mar. 11, 2005 |
| Comment Letter Number: 806 (PDF) | Author Ralph S. Saul | Date Jul. 21, 2005 | |
| Comment Letter Number: 807 (PDF) | Author Roburt Hustus | Date Jul. 27, 2005 | |
| Comment Letter Number: 808 (PDF) | Author Holly Berkowitz | Date Jan. 15, 2006 |
Frank Gorrell
J. M. Tull School of Accounting, The University of Georgia
North Carolina State Board of Certified Public Accountant Examiners
National Association of State Boards of Accountancy
Texas Society of Certified Public Accountants
KPMG LLP
CalPERS
New York State Society of Certified Public Accountants
BDO Seidman, LLP
Deloitte & Touche LLP
PricewaterhouseCoopers LLP
Ernst & Young LLP
Audit Conduct
Center for Audit Quality
Grant Thornton LLP
American Bar Association