Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Norman D. Marks, Vice President, Internal Controls and Process Assurance Company

Maxtor Corporation

Date May 28, 2006
Comment Letter Number: 2 (PDF) Author Thomas E. Riley, President Company

New York State Society of Certified Public Accountants

Date Jul. 21, 2006
Comment Letter Number: 3 (PDF) Author Company

McGladrey & Pullen, LLP

Date Jul. 24, 2006
Comment Letter Number: 4 (PDF) Author Wolfgang Schaum, Executive Director Company

Institut Der Wirtschaftsprüter

Date Jul. 24, 2006
Comment Letter Number: 5 (PDF) Author Dr. Reinhard Oerli, Chairman Company

Swiss Institute of Certified Accountants and Tax Consultants

Date Jul. 24, 2006
Comment Letter Number: 6 (PDF) Author Company

Grant Thornton LLP

Date Jul. 24, 2006
Comment Letter Number: 7 (PDF) Author Company

Deloitte & Touche LLP

Date Jul. 24, 2006
Comment Letter Number: 8 (PDF) Author Company

Ernst & Young LLP

Date Jul. 24, 2006
Comment Letter Number: 9 (PDF) Author Company

PricewaterhouseCoopers

Date Jul. 24, 2006
Comment Letter Number: 10 (PDF) Author Company

KPMG

Date Jul. 24, 2006
Comment Letter Number: 11 (PDF) Author Susan S. Coffey, CPA, Company

American Institute of Certified Public Accountants

Date Jul. 24, 2006
Comment Letter Number: 12 (PDF) Author Frans Samyn, Chief Executive Officer Company

BDO Global Coordination B.V.

Date Jul. 24, 2006