Comment Letters (Release No. 2007-008), Proposed Rule for 3526 and 3523 Amendments

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

Frank Gorrell

Date Jul. 27, 2007
Comment Letter Number: 2 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

J. M. Tull School of Accounting, The University of Georgia

Date Jul. 31, 2007
Comment Letter Number: 3 (PDF) Author Arthur M. Winstead, Jr., President Company

North Carolina State Board of Certified Public Accountant Examiners

Date Aug. 24, 2007
Comment Letter Number: 4 (PDF) Author Wesley P. Johnson, Chair; David A. Costello, President & CEO Company

National Association of State Boards of Accountancy

Date Aug. 27, 2007
Comment Letter Number: 5 (PDF) Author Sandra K. Johnigan, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Aug. 27, 2007
Comment Letter Number: 6 (PDF) Author Company

KPMG LLP

Date Sep. 6, 2007
Comment Letter Number: 7 (PDF) Author Russell Read, Chief Investment Officer Company

CalPERS

Date Sep. 7, 2007
Comment Letter Number: 8 (PDF) Author Company

New York State Society of Certified Public Accountants

Date Sep. 7, 2007
Comment Letter Number: 9 (PDF) Author Company

BDO Seidman, LLP

Date Sep. 7, 2007
Comment Letter Number: 10 (PDF) Author Company

Deloitte & Touche LLP

Date Sep. 7, 2007
Comment Letter Number: 11 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Sep. 7, 2007
Comment Letter Number: 12 (PDF) Author Company

Ernst & Young LLP

Date Sep. 7, 2007
Comment Letter Number: 13 (PDF) Author Catherine Allen Company

Audit Conduct

Date Sep. 7, 2007
Comment Letter Number: 14 (PDF) Author Cynthia M. Fornelli, Executive Director; Bruce P. Webb, Chair, AICPA Professional Ethics Executive Committee Company

Center for Audit Quality

Date Sep. 11, 2007
Comment Letter Number: 15 (PDF) Author Company

Grant Thornton LLP

Date Sep. 14, 2007
Comment Letter Number: 16 (PDF) Author Linda L. Griggs, Chair of the Committee on Law & Accounting; Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities Company

American Bar Association

Date Sep. 19, 2007

Comment Letters (Release No. 2007-002), Concept Release for Rule 3523

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

KPMG LLP

Date May 15, 2007
Comment Letter Number: 2 (PDF) Author Thomas E. Riley, President Company

New York State Society of CPAs

Date May 16, 2007
Comment Letter Number: 3 (PDF) Author Company

Grant Thornton LLP

Date May 17, 2007
Comment Letter Number: 4 (PDF) Author Company

BDO Seidman, LLP

Date May 17, 2007
Comment Letter Number: 5 (PDF) Author Allyson B. Baumeister, Chair, Practice Issues Committee Company

Texas Society of CPAs

Date May 16, 2007
Comment Letter Number: 6 (PDF) Author Catherine Allen Company

Audit Conduct

Date May 17, 2007
Comment Letter Number: 7 (PDF) Author Company

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

Center for Audit Quality

Date May 18, 2007
Comment Letter Number: 9 (PDF) Author Russell Read, Chief Investment Officer Company

CalPERS

Date May 18, 2007
Comment Letter Number: 10 (PDF) Author Company

Crowe Chizek and Company LLC

Date May 18, 2007
Comment Letter Number: 11 (PDF) Author Company

McGladrey & Pullen, LLP

Date May 18, 2007
Comment Letter Number: 12 (PDF) Author Company

Deloitte & Touche LLP

Date May 18, 2007
Comment Letter Number: 13 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 22, 2007

Comment Letters (Release No. 2004-015), Proposed Rule on Ethics and Independence Rules

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Bernard Wolfman, Fessenden Professor of Law Company

Harvard Law School

Date Dec. 15, 2004
Comment Letter Number: 2 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

The University of Georgia, J. M. Tull School of Accounting

Date Dec. 20, 2004
Comment Letter Number: 3 (PDF) Author Robert Chira Company

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

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
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Comment Letter Number: 375 (PDF) Author Don Milbocker Date Jan. 18, 2005
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Comment Letter Number: 381 (PDF) Author M. Canter Date Jan. 18, 2005
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Comment Letter Number: 384 (PDF) Author Chuck Lakin Date Jan. 18, 2005
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Comment Letter Number: 388 (PDF) Author Karl Klonowski Date Jan. 18, 2005
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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
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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
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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

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

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

Ohio Public Employees Retirement System

Date Feb. 1, 2005
Comment Letter Number: 736 (PDF) Author Lynn E. Turner, Managing Director of Research Company

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

National Association of State Boards of Accountancy

Date Feb. 2, 2005
Comment Letter Number: 738 (PDF) Author Ann Yerger, Executive Director Company

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

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

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

Institut Der Wirtschaftsprüfer

Date Feb. 9, 2005
Comment Letter Number: 748 (PDF) Author Auditing Standards Committee Company

American Accounting Association Auditing Section

Date Feb. 10, 2005
Comment Letter Number: 749 (PDF) Author Dennis B. Drapkin, Chair-Elect, Section of Taxation Company

American Bar Association

Date Feb. 10, 2005
Comment Letter Number: 750 (PDF) Author Paul E. Huck, Vice President & CFO Company

Air Product and Chemicals, Inc.

Date Feb. 10, 2005
Comment Letter Number: 751 (PDF) Author Wayne Kolins, National Director of Assurance Company

BDO Seidman, LLP

Date Feb. 10, 2005
Comment Letter Number: 752 (PDF) Author John M. Lowber, CFO Company

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

Texas Society of Certified Public Accountants

Date Feb. 11, 2005
Comment Letter Number: 756 (PDF) Author James E. Copeland, Jr., CEO (Retired) Company

Deloitte

Date Feb. 11, 2005
Comment Letter Number: 757 (PDF) Author Barbara Roper, Director of Investor Protection Company

Consumer Federation of America

Date Feb. 11, 2005
Comment Letter Number: 758 (PDF) Author Charles L. Carlson, CPA, Director Company

Johnson, Miller & Co.

Date Feb. 12, 2005
Comment Letter Number: 759 (PDF) Author Coleman Stipanovich, Executive Director Company

State Board of Administration of Florida

Date Feb. 14, 2005
Comment Letter Number: 760 (PDF) Author Trevor Link Company

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

Fédération des Experts Comptables Européens

Date Feb. 14, 2005
Comment Letter Number: 763 (PDF) Author Company

Deloitte & Touche LLP

Date Feb. 14, 2005
Comment Letter Number: 764 (PDF) Author Richard T. Ainsworth, Tax Counsel (International & Domestic) Company

Taxware

Date Feb. 14, 2005
Comment Letter Number: 765 (PDF) Author Charlotte M. Bahin, Senior Vice President, Regulatory Affairs Company

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