Comment Letters

No. Author Company/Organization Date
1 Dennis R. Beresford, Ernst & Young Executive Professor of Accounting

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

 Apr. 1, 2005
2 Laurie Fiori Hacking, Executive Director

Ohio Public Employees Retirement System

 Apr. 15, 2005
3 Damon F. Asbury, Executive Director State Teachers Retirement System of Ohio, Richard A. Curtis Executive Director Highway Patrol Retirement System, William J. Estabrook Executive Director Ohio Police and Fire Pension Fund, Laurie Fiori Hacking Executive

Ohio Retirement Systems

 Apr. 26, 2005
4 Bryan Wilson, CPA, CISA

Acumen Control ERP, Inc.

 May 5, 2005
5 David M. Walker, Comptroller General of the United States

United States Government Accountability Office

 May 9, 2005
6 Michael D. Weatherwax, CPA, David A. Costello, CPA, President

National Association of State Boards of Accountancy

 May 10, 2005
7 John J. Kearney, President

New York State Society of Certified Public Accountants

 May 11, 2005
8 Gregory J. Jonas, Managing Director

Moody's Investors Service

 May 11, 2005
9 C. Jeff Greg, CPA Chair, Professional Standards Committee

Texas Society of Certified Public Accountants

 May 11, 2005
10 Greg Swalwell May 12, 2005
11 Roger D. Martin, University of Virginia, Chair, Robert Allen, University of Utah, Vice Chair, Dana R. Hermanson, Kennesaw State University Past Chair, Thomas M. Kozloski, Wilfrid Laurier University, Evelyn Patterson, University at Buffalo, Robert J. Ramsa

Auditing Standards Committee of the Auditing Section of the American Accounting Association

 May 12, 2005
12 Douglas J. Flint, Group Finance Director

HSBC

 May 12, 2005
13 N. Adele Hogan, Chair of Committee on Financial Reporting, Matthew J. Mallow, Chair of Committee on Securities Regulation

The Association of the Bar of the City of New York

 May 12, 2005
14

McGladrey & Pullen, LLP

 May 15, 2005
15 Coleman Stipanovich, Executive Director

State Board of Administration of Florida

 May 16, 2005
16 Kathryn M. Means, CPA, Chairman FICPA Accounting Principles and Auditing Standards Committee, Lillian Conrad, Randy Dillingham

Florida Institute of Certified Accountants

 May 16, 2005
17 Damon Silvers, Associates General Counsel, AFL-CIO

American Federation of Labor and Congress of Industrial Organizations

 May 16, 2005
18 James G. Campbell, Vice President Corporate Controller

Intel Corporation

 May 16, 2005
19

PricewaterhouseCoopers, LLP

 May 16, 2005
20

KPMG, LLP

 May 16, 2005
21

BDO Seidman, LLP

 May 16, 2005
22 Jack Ehnes, Chief Executive Officer

California State Teachers' Retirement System

 May 16, 2005
23

Deloitte & Touche, LLP

 May 16, 2005
24

Ernst & Young LLP

 May 16, 2005
25 Leonard W. Jones, CPA, President

North Carolina State Board of CPA Examiners

 May 16, 2005
26

Grant Thornton, LLP

 May 16, 2005
27 Robert J. Kueppers, Chair

Center for Public Company Audit Firms of American Institute of Certified Public Accountants

 May 16, 2005
28 Victoria Whitlock, Compliance Practice Manager with support from J. Michael Hayes, Compliance Analyst

Enpria

 May 16, 2005
29 Ann Yerger, Executive Director

Council of Institutional Investors

 May 17, 2005
30

Crowe Chizek and Company LLC

 May 23, 2005