Comment Letters

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

Ernst and Young LLP

Date Dec. 20, 2006
Comment Letter Number: 2 (PDF) Author Frank Gorrell, MSA, CPA Date Jan. 2, 2007
Comment Letter Number: 3 (PDF) Author Stephen R. Rosenkranz, SSI Security/Disaster Recovery Engineer Company

Scott & Stringfellow, Inc.

Date Jan. 2, 2007
Comment Letter Number: 4 (PDF) Author Dennis M. Stevens, Director, Internal Audit Company

Alamo Group

Date Jan. 4, 2007
Comment Letter Number: 5 (PDF) Author Thorsten Stegmann Date Jan. 10, 2007
Comment Letter Number: 6 (PDF) Author Kate Carey, Vice President, Joseph J. Prochaska Jr., Executive Vice President, Financial Operations and Chief Accounting Officer Company

MetLife

Date Jan. 16, 2007
Comment Letter Number: 7 (PDF) Author Sen. Michael B. Enzi Company

U.S. Senate

Date Jan. 20, 2007
Comment Letter Number: 8 (PDF) Author Danny Goldberg, Director of Internal Audit Company

Tyler Technologies, Inc.

Date Jan. 23, 2007
Comment Letter Number: 9 (PDF) Author Joseph E. Murphy Company

Joseph E. Murphy, P.C.

Date Jan. 25, 2007
Comment Letter Number: 10 (PDF) Author Faisal R. Danka Date Jan. 25, 2007
Comment Letter Number: 11 (PDF) Author Matthew Leitch, Independent Consultant and Researcher Date Jan. 25, 2007
Comment Letter Number: 12 (PDF) Author Richard M. Orin Company

Orin & Klein

Date Jan. 25, 2007
Comment Letter Number: 13 (PDF) Author James Wall Date Feb. 1, 2007
Comment Letter Number: 14 (PDF) Author Christopher Loucks, CA Company

Loucks CA

Date Feb. 2, 2007
Comment Letter Number: 15 (PDF) Author Monica Radu Date Feb. 4, 2007
Comment Letter Number: 16 (PDF) Author P. Andrew Shaw, Director Internal Audit / SOX Company

Rockwood Holdings, Inc.

Date Feb. 9, 2007
Comment Letter Number: 17 (PDF) Author Patrick Montgomery, CPA Date Feb. 13, 2007
Comment Letter Number: 18 (PDF) Author Paul A. Sharman, President & CEO, Jeffrey C. Thomson, Vice President of Research & Applications Development Company

Institute of Management Accountants

Date Feb. 13, 2007
Comment Letter Number: 19 (PDF) Author Donald H. Chapin, CPA Date Feb. 13, 2007
Comment Letter Number: 20 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Feb. 13, 2007
Comment Letter Number: 21 (PDF) Author Paul J. Beck, Irwin Jecha Professor of Accountancy Company

University of Illinois at Urbana-Champaign

Date Feb. 14, 2007
Comment Letter Number: 22 (PDF) Author Ian D. Lamdin, CPA, Internal Audit Manager Company

Symmetricom, Inc.

Date Feb. 14, 2007
Comment Letter Number: 23 (PDF) Author Cassandra Scozzie & Shelly Trochemenko, Internal Audit Company

Keithley Instruments, Inc.

Date Feb. 15, 2007
Comment Letter Number: 24 (PDF) Author Rod Scott Company

R.G. Scott & Associates, LLC

Date Feb. 15, 2007
Comment Letter Number: 25 (PDF) Author Todd Nielsen Date Feb. 15, 2007
Comment Letter Number: 26 (PDF) Author Jacques Potdevin, President Company

Féderation des Experts Comptables Européens

Date Feb. 16, 2007
Comment Letter Number: 27 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Feb. 16, 2007
Comment Letter Number: 28 (PDF) Author Thomas I. Selling, PhD, CPA Date Feb. 18, 2007
Comment Letter Number: 29 (PDF) Author Leonard W. Jones, CPA, President Company

North Carolina State Board of Certified Public Accountant Examiners

Date Feb. 19, 2007
Comment Letter Number: 30 (PDF) Author Angela Yip Company

San Jose Water Company

Date Feb. 21, 2007
Comment Letter Number: 31 (PDF) Author Gregory J. Hayes, Vice President, Accounting and Finance Company

United Technologies Corporation

Date Feb. 21, 2007
Comment Letter Number: 32 (PDF) Author Paul Guzzi, President & Chief Executive Officer Company

Greater Boston Chamber of Commerce

Date Feb. 21, 2007
Comment Letter Number: 33 (PDF) Author Dirk D. Hobgood, CPA, Senior Vice President, Accounting & Finance and Enterprise Governance Services Company

Accretive Solutions

Date Feb. 22, 2007
Comment Letter Number: 34 (PDF) Author James P. Hoffa, General President Company

International Brotherhood of Teamster

Date Feb. 22, 2007
Comment Letter Number: 35 (PDF) Author Larry E. Rittenberg, Ph.D., CPA, Chairman Company

Committee of Sponsoring Organizations of the Treadway Commission

Date Feb. 22, 2007
Comment Letter Number: 36 (PDF) Author David K. Golbahar Date Feb. 22, 2007
Comment Letter Number: 37 (PDF) Author Daniel R. Roach, President, Health Care Compliance Association, Co-Chair, Society of Corporate Compliance & Ethics Company

Society of Corporate Compliance & Ethics

Date Feb. 22, 2007
Comment Letter Number: 38 (PDF) Author Kelly Pasterick, Manager, Sox Compliance Company

Alcoa Inc.

Date Feb. 23, 2007
Comment Letter Number: 39 (PDF) Author Terry J. Kryshak, VP SOX 404 Compliance Company

Assurant

Date Feb. 23, 2007
Comment Letter Number: 40 (PDF) Author Ronald D. Atkinson, President; Dr. Burton S. Liebesman, Ph.D., Chairman-Elect, Electronics and Communications Division Company

American Society for Quality

Date Feb. 23, 2007
Comment Letter Number: 41 (PDF) Author Company

Deloitte & Touche LLP

Date Feb. 23, 2007
Comment Letter Number: 42 (PDF) Author Thomas E. Riley, President Company

NYSSCPA

Date Feb. 23, 2007
Comment Letter Number: 43 (PDF) Author Maureen O'Boyle, Chairwoman, Government Relations Committee; June M. Johnson, Chairwoman, Financial Accounting and Investor Relations Task Force Company

Association for Financial Professionals

Date Feb. 23, 2007
Comment Letter Number: 44 (PDF) Author Company

McGladrey & Pullen LLP

Date Feb. 23, 2007
Comment Letter Number: 45 (PDF) Author Thomas E. Damman, CEO Company

Koexco – Control Excellence Company

Date Feb. 23, 2007
Comment Letter Number: 46 (PDF) Author Samuel H. Pilch, Controller, Chief Accounting Officer Company

The Allstate Corporation

Date Feb. 23, 2007
Comment Letter Number: 47 (PDF) Author Mark G. Heesen, President Company

National Venture Capital Association

Date Feb. 23, 2007
Comment Letter Number: 48 (PDF) Author Michael Travaglini, Executive Director Company

Pension Reserves Investment Management Board

Date Feb. 23, 2007
Comment Letter Number: 49 (PDF) Author Eric Slusser, EVP, Chief Accounting Officer & Controller Company

Cardinal Health, Inc.

Date Feb. 23, 2007
Comment Letter Number: 50 (PDF) Author Grant Seiffert, President Company

Telecommunications Industry Association

Date Feb. 23, 2007
Comment Letter Number: 51 (PDF) Author Richard D. Levy, Senior Vice President & Controller Company

Wells Fargo & Company

Date Feb. 23, 2007
Comment Letter Number: 52 (PDF) Author Todd W. Moore, CPA Date Feb. 23, 2007
Comment Letter Number: 53 (PDF) Author Audrey A. Gramling, Chair; Robert Allen; Randy Elder; Thomas M. Kozloski; Evelyn Patterson; Robert J. Ramsay; Sandra Shelton; Mark Taylor Company

American Accounting Association

Date Feb. 24, 2007
Comment Letter Number: 54 (PDF) Author James W. DeLoach, Jr., Managing Director Company

Protiviti, Inc.

Date Feb. 25, 2007
Comment Letter Number: 55 (PDF) Author Paige M. Easley, Partner Company

LP Risk Services, Inc.

Date Feb. 25, 2007
Comment Letter Number: 56 (PDF) Author Grace L. Hinchman, Senior Vice President, Lawrence J. Salva, Chair, Committee on Corporate Reporting; Richard D. Brounstein, Chairman, Small Public Company Task Force Company

Financial Executives International

Date Feb. 26, 2007
Comment Letter Number: 57 (PDF) Author Sen. John F. Kerry, Chair; Sen. Olympia J. Snowe, Ranking Member Company

U.S. Senate Committee on Small Business & Entrepreneurship

Date Feb. 23, 2007
Comment Letter Number: 58 (PDF) Author Thomas M. Sullivan, Chief Counsel of Advocacy; Janis C. Reyes, Assistant Chief Counsel Company

Small Business Administration, Office of Advocacy

Date Feb. 26, 2007
Comment Letter Number: 59 (PDF) Author Hal S. Scott, Director Company

Committee on Capital Markets Regulation

Date Feb. 26, 2007
Comment Letter Number: 60 (PDF) Author Arnold C. Hanish, Executive Director and Chief Accounting Officer Company

Eli Lilly and Company

Date Feb. 26, 2007
Comment Letter Number: 61 (PDF) Author Company

KPMG LLP

Date Feb. 26, 2007
Comment Letter Number: 62 (PDF) Author Christopher Cole, Regulatory Counsel Company

Independent Community Bankers of America

Date Feb. 26, 2007
Comment Letter Number: 63 (PDF) Author Linda Lewis, S404 Compliance Programme Manager Company

Vodafone Group

Date Feb. 26, 2007
Comment Letter Number: 64 (PDF) Author Robin LaVigne, CPA, Director of Sarbanes Compliance Company

Dollar Financial Group, Inc.

Date Feb. 26, 2007
Comment Letter Number: 65 (PDF) Author Robert M. Tarola, Senior Vice President & CFO Company

W.R. Grace & Co

Date Feb. 26, 2007
Comment Letter Number: 66 (PDF) Author Philip Broadley, Chairman Company

The Hundred Group of Finance Directors

Date Feb. 26, 2007
Comment Letter Number: 67 (PDF) Author Dr. Curtis C. Verschoor, L & Q Research Professor Company

DePaul University, School of Accountancy and MIS

Date Feb. 26, 2007
Comment Letter Number: 68 (PDF) Author Cees Klumper; Matthew Shepherd, CPA Date Feb. 26, 2007
Comment Letter Number: 69 (PDF) Author Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director, International Affairs Company

Institut Der Wirtschaftsprüfer

Date Feb. 26, 2007
Comment Letter Number: 70 (PDF) Author Edward J. Resch, Executive Vice President & CFO Company

State Street Corporation

Date Feb. 26, 2007
Comment Letter Number: 71 (PDF) Author Kim Hurst, Risk Management & Audit Quality; Jean-Luc Barlet, Risk Management & Audit Quality Company

Mazars LLP

Date Feb. 26, 2007
Comment Letter Number: 72 (PDF) Author Jane Morreau, Vice President & Controller; Andy Kim, Director Internal Auditor Company

Brown-Forman

Date Feb. 26, 2007
Comment Letter Number: 73 (PDF) Author Sandra K. Johnigan, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Feb. 26, 2007
Comment Letter Number: 74 (PDF) Author David C. Chavern, Chief Operating Officer & Senior Vice President Company

U.S. Chamber of Commerce

Date Feb. 26, 2007
Comment Letter Number: 75 (PDF) Author Paul Moxey, Head of Corporate Governance and Risk Management Company

Association of Chartered Certified Accountants

Date Feb. 26, 2007
Comment Letter Number: 76 (PDF) Author Jay Timmons, Senior Vice President for Policy and Government Relations Company

National Association of Manufacturers

Date Feb. 26, 2007
Comment Letter Number: 77 (PDF) Author Paul W. Polinski, Ph.D., CPA Date Feb. 26, 2007
Comment Letter Number: 78 (PDF) Author W. Alan Barnes, CPA, Director of Internal Audit Company

Neenah Paper, Inc.

Date Feb. 26, 2007
Comment Letter Number: 79 (PDF) Author John W. Douglass, President & CEO Company

Aerospace Industries Association

Date Feb. 26, 2007
Comment Letter Number: 80 (PDF) Author Mary Ellen Oliverio, CPA Date Feb. 26, 2007
Comment Letter Number: 81 (PDF) Author Patricia J. Harned, Ph.D., President Company

Ethics Resource Center

Date Feb. 26, 2007
Comment Letter Number: 82 (PDF) Author Nicholas Malden, Senior Vice President, CFO Company

Ventana Medical Systems, Inc

Date Feb. 26, 2007
Comment Letter Number: 83 (PDF) Author John A. Ingleman, Senior Vice President & CFO; David P. Radloff, Vice President of Corporate Finance Company

Hutchinson Technology, Inc.

Date Feb. 26, 2007
Comment Letter Number: 84 (PDF) Author Robert Hodgkinson, Executive Director, Technical Company

The Institute of Chartered Accountants in England and Wales

Date Feb. 26, 2007
Comment Letter Number: 85 (PDF) Author W. Scott Emerick, Corporate Controller and Chief Accounting Officer Company

The Lubrizol Corporation

Date Feb. 26, 2007
Comment Letter Number: 86 (PDF) Author Sherry Smith, Senior Vice President, Finance Company

Supervalu, Inc.

Date Feb. 26, 2007
Comment Letter Number: 87 (PDF) Author Russell Read, Chief Investment Officer Company

CalPERS

Date Feb. 26, 2007
Comment Letter Number: 88 (PDF) Author Company

Sappi Ltd Group

Date Feb. 26, 2007
Comment Letter Number: 89 (PDF) Author Rick Steinberg Date Feb. 26, 2007
Comment Letter Number: 90 (PDF) Author William H. Hernandez, Senior Vice President, Finance Company

PPG Industries, Inc.

Date Feb. 26, 2007
Comment Letter Number: 91 (PDF) Author Company

Veris Consulting, LLC

Date Feb. 26, 2007
Comment Letter Number: 92 (PDF) Author Barbara Roper, Director of Investor Protection; Edmund Mierzwinski, Consumer Program Director; Consumer Action, Kenneth McEldowney, Executive Director Company

Consumer Federation of America

Date Feb. 26, 2007
Comment Letter Number: 93 (PDF) Author Edward H. Fleischman, Member of the Drafting Committee Company

The Society of Corporate Secretaries & Governance Professionals

Date Feb. 26, 2007
Comment Letter Number: 94 (PDF) Author Richard A. Mueller, Vice President, Audit Services Company

American Electric Power Company, Inc.

Date Feb. 26, 2007
Comment Letter Number: 95 (PDF) Author Norman D. Slonaker, Chair, Committee on Financial Reporting Company

New York City Bar Association

Date Feb. 26, 2007
Comment Letter Number: 96 (PDF) Author Steve Bartlett, President & CEO Company

The Financial Services Roundtable

Date Feb. 26, 2007
Comment Letter Number: 97 (PDF) Author R Malcolm Schwartz, Chief Operating Officer Company

CRS Associates LLC

Date Feb. 26, 2007
Comment Letter Number: 98 (PDF) Author Company

Schneider Downs & Co., Inc.

Date Feb. 26, 2007
Comment Letter Number: 99 (PDF) Author Manan Sagar Company

Willis Group Audit

Date Feb. 26, 2007
Comment Letter Number: 100 (PDF) Author Company

Ernst & Young LLP

Date Feb. 26, 2007
Comment Letter Number: 101 (PDF) Author Christine E. Earley, PhD, CPA, Associate Professor of Accountancy Company

Bentley College

Date Feb. 26, 2007
Comment Letter Number: 102 (PDF) Author Robert F. Richter, CPA Date Feb. 26, 2007
Comment Letter Number: 103 (PDF) Author Dustin W. Wertheimer, Controller Company

PPL Corporation

Date Feb. 26, 2007
Comment Letter Number: 104 (PDF) Author Sharon A. Haeger, Regulatory Counsel Company

America's Community Bankers

Date Feb. 26, 2007
Comment Letter Number: 105 (PDF) Author Stephen J. Wuori, Executive Vice President, CFO & Corporate Development Company

Enbridge Inc.

Date Feb. 26, 2007
Comment Letter Number: 106 (PDF) Author John G. Gaine, President Company

Managed Funds Association

Date Feb. 26, 2007
Comment Letter Number: 107 (PDF) Author Peter A. Bridgman, Senior Vice President & Controller Company

PepsiCo, Inc.

Date Feb. 26, 2007
Comment Letter Number: 108 (PDF) Author David M. Walker, Comptroller General Company

U.S. Government Accountability Office

Date Feb. 26, 2007
Comment Letter Number: 109 (PDF) Author Carl Guardino, President & CEO Company

Silicon Valley Leadership Group

Date Feb. 26, 2007
Comment Letter Number: 110 (PDF) Author Company

Reznick Group, P.C.

Date Feb. 26, 2007
Comment Letter Number: 111 (PDF) Author Diane Allen, SOX Compliance Manager Company

3M Company

Date Feb. 26, 2007
Comment Letter Number: 112 (PDF) Author Gary L. Sandefur, CPA Company

The Ohio Society of Certified Public Accountants

Date Feb. 26, 2007
Comment Letter Number: 113 (PDF) Author William M. Diefenderfer, Audit Committee Chairman Company

Sallie Mae

Date Feb. 26, 2007
Comment Letter Number: 114 (PDF) Author Marie Kalamaras Lee, Director and Counsel, Finance and Tax Policy Company

American Electronics Association

Date Feb. 26, 2007
Comment Letter Number: 115 (PDF) Author Kathy Schrock, Partner and National Solution Leader – Sarbanes-Oxley Company

Tatum LLC

Date Feb. 26, 2007
Comment Letter Number: 116 (PDF) Author Kenneth N. Heintz, Corporate Vice President, Controller & Chief Accounting Officer Company

Northrop Grumman Corporation

Date Feb. 26, 2007
Comment Letter Number: 117 (PDF) Author Carleen C. Kohut, Senior Vice President & CFO Company

National Retail Federation

Date Feb. 26, 2007
Comment Letter Number: 118 (PDF) Author Valarie L. Sheppard, Vice President, Comptroller Company

The Procter & Gamble Company

Date Feb. 26, 2007
Comment Letter Number: 119 (PDF) Author Sarah E. Smith, Managing Director, Chief Accounting Officer Company

The Goldman Sachs Group, Inc.

Date Feb. 26, 2007
Comment Letter Number: 120 (PDF) Author Richard L. Trumka, Secretary-Treasurer Company

American Federation of Labor and Congress of Industrial Organizations

Date Feb. 26, 2007
Comment Letter Number: 121 (PDF) Author David K. Owens, Executive Vice President, Business Operations Group Company

Edison Electric Institute

Date Feb. 26, 2007
Comment Letter Number: 122 (PDF) Author Donald J. Boteler, Vice President, Operations Company

Investment Company Institute

Date Feb. 26, 2007
Comment Letter Number: 123 (PDF) Author Alan F. Eisenberg, Executive Vice President, Emerging Companies & Business Development Company

Biotechnology Industry Organization

Date Feb. 26, 2007
Comment Letter Number: 124 (PDF) Author Mike Ettredge, University of Kansas; Karla Johnstone, University of Wisconsin; Mary Stone, University of Alabama; Qian Wang, University of Kansas Date Feb. 26, 2007
Comment Letter Number: 125 (PDF) Author D. Keith Bell, Senior Vice President, Accounting Policy Company

The Travelers Companies, Inc.

Date Feb. 26, 2007
Comment Letter Number: 126 (PDF) Author Jeanette Y. Bennion, Vice President Financial Compliance Company

Washington Group International

Date Feb. 26, 2007
Comment Letter Number: 127 (PDF) Author David A. Richards, President Company

The Institute of Internal Auditors

Date Feb. 26, 2007
Comment Letter Number: 128 (PDF) Author Wendy Huang, CPA, Director of Internal Audit Company

Molina Healthcare, Inc.

Date Feb. 26, 2007
Comment Letter Number: 129 (PDF) Author Company

Grant Thornton LLP

Date Feb. 26, 2007
Comment Letter Number: 130 (PDF) Author Company

Crowe Chizek and Company LLC

Date Feb. 26, 2007
Comment Letter Number: 131 (PDF) Author Donna J. Fisher, Director, Tax and Accounting Company

American Bankers Association

Date Feb. 26, 2007
Comment Letter Number: 132 (PDF) Author Company

BDO Seidman, LLP

Date Feb. 26, 2007
Comment Letter Number: 133 (PDF) Author Larry Hightower, CPA Date Feb. 26, 2007
Comment Letter Number: 134 (PDF) Author Donald L. Evans, CEO; Rob Nichols, President & Chief Operating Officer Company

Financial Services Forum

Date Feb. 26, 2007
Comment Letter Number: 135 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Feb. 26, 2007
Comment Letter Number: 136 (PDF) Author Thomas A. Fanning, Executive Vice President & CFO Company

Southern Company

Date Feb. 26, 2007
Comment Letter Number: 137 (PDF) Author Coleman Stipanovich, Executive Director Company

State Board of Administration of Florida

Date Feb. 26, 2007
Comment Letter Number: 138 (PDF) Author Victoria D. Hadfield, President; Jodi Shelton, Executive Director Company

SEMI North America & Fabless Semiconductor Association

Date Feb. 26, 2007
Comment Letter Number: 139 (PDF) Author Brian G. O'Malley, Senior Vice President, Internal Audit Company

The NASDAQ Stock Market, Inc.

Date Feb. 26, 2007
Comment Letter Number: 140 (PDF) Author Michael E. Keane, Vice President & CFO Company

Computer Sciences Corporation

Date Feb. 26, 2007
Comment Letter Number: 141 (PDF) Author Joseph V. Carcello, Ernst & Young Professor, Director of Research, Corporate Governance Center Company

University of Tennessee

Date Feb. 26, 2007
Comment Letter Number: 142 (PDF) Author Iain Macdonald, Group Vice President & Group Controller Company

BP p.l.c.

Date Feb. 26, 2007
Comment Letter Number: 143 (PDF) Author Lee Matecko, Vice President, Operational Finance Company

Whole Foods Market

Date Feb. 26, 2007
Comment Letter Number: 144 (PDF) Author Loretta V. Cangialosi, Vice President and Controller Company

Pfizer Inc.

Date Feb. 26, 2007
Comment Letter Number: 145 (PDF) Author A. Stephen Meadows, Chief Accounting Officer Company

Rock-Tenn Company

Date Feb. 26, 2007
Comment Letter Number: 146 (PDF) Author David Jordan, CPA, Director of Compliance Company

NIKE, Inc.

Date Feb. 26, 2007
Comment Letter Number: 147 (PDF) Author Tim Breeding, Senior Director - IS Audit Company

Wal-Mart Stores, Inc.

Date Feb. 26, 2007
Comment Letter Number: 148 (PDF) Author Company

WithumSmith+Brown Global Assurance, LLC

Date Feb. 26, 2007
Comment Letter Number: 149 (PDF) Author Frank H. Brod, CVP Finance and Administration; Robert W. Weede, Assistant Corporate Controller; Marilee Byers, Director, Financial Compliance Group Company

Microsoft Corporation

Date Feb. 26, 2007
Comment Letter Number: 150 (PDF) Author Hugh J. Campbell Jr., CPA Date Feb. 26, 2007
Comment Letter Number: 151 (PDF) Author Everett C. Johnson, International President Company

ISACA and IT Governance Institute

Date Feb. 27, 2007
Comment Letter Number: 152 (PDF) Author Company

Cleary Gottlieb Steen & Hamilton LLP

Date Feb. 27, 2007
Comment Letter Number: 153 (PDF) Author James W. Eldredge, Chairman, Accounting Advisory Council Company

American Gas Association

Date Feb. 27, 2007
Comment Letter Number: 154 (PDF) Author Paul Sharman, President & CEO; Jeffrey Thomson, Vice President of Research Company

Institute of Management Accountants

Date Feb. 27, 2007
Comment Letter Number: 155 (PDF) Author Catherine A. Young, Director, Internal Audit Company

Cricket Communications, Inc.; Leap Wireless International, Inc.

Date Feb. 27, 2007
Comment Letter Number: 156 (PDF) Author Gregory J. Jonas, Managing Director Company

Moody's Investors Service

Date Feb. 27, 2007
Comment Letter Number: 157 (PDF) Author Mrs. M.J.L. van Ool, Project Manager "In Control" Company

Akzo Nobel NV

Date Feb. 27, 2007
Comment Letter Number: 158 (PDF) Author Sabrina M. Gicaletto, Controller Company

RAM Energy Resources, Inc.

Date Feb. 27, 2007
Comment Letter Number: 159 (PDF) Author James J. Angel, Associate Professor of Finance Company

Georgetown University, McDonough School of Business

Date Feb. 27, 2007
Comment Letter Number: 160 (PDF) Author Neal L. Wolkoff, Chairman & CEO Company

American Stock Exchange

Date Feb. 27, 2007
Comment Letter Number: 161 (PDF) Author Jonathan Chadwick, Vice President, Corporate Controller, Principal Accounting Officer Company

Cisco Systems, Inc.

Date Feb. 27, 2007
Comment Letter Number: 162 (PDF) Author Thomas C. Wilson, Director of Internal Audit Company

Acuity Brands, Inc.

Date Feb. 28, 2007
Comment Letter Number: 163 (PDF) Author Winston M. Talbert, Vice President & CFO Company

Plains Exploration & Production Company

Date Feb. 28, 2007
Comment Letter Number: 164 (PDF) Author Robert Ripp, Audit Committee Chairman; Philip V. Bancroft, CFO Company

ACE Limited

Date Feb. 28, 2007
Comment Letter Number: 165 (PDF) Author Jeffrey M. Monohan Date Feb. 28, 2007
Comment Letter Number: 166 (PDF) Author Michele L. Cahn Peters, Chair, Corporate Governance Coordinating Committee, Vice President,-External Affairs, Xerox Company Company

Business Roundtable

Date Feb. 28, 2007
Comment Letter Number: 167 (PDF) Author Kim S. Price, President & CEO Company

Citizens South Banking Corporation

Date Mar. 1, 2007
Comment Letter Number: 168 (PDF) Author Karen Michell, Vice President, Banking Operations Company

Canadian Bankers Association

Date Mar. 1, 2007
Comment Letter Number: 169 (PDF) Author George L. Yungmann, Senior Vice President, Financial Standards Company

National Association of Real Estate Investment Trusts

Date Mar. 5, 2007
Comment Letter Number: 170 (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 Mar. 6, 2007
Comment Letter Number: 171 (PDF) Author Dorien Fransens, Secretary General Company

European Association of Listed Companies

Date Mar. 9, 2007
Comment Letter Number: 172 (PDF) Author Rep. Nydia M. Velazquez, Chairwoman; Rep. Steve Chabot, Ranking Member, Committee on Small Business Company

U.S. House of Representatives

Date Mar. 12, 2007
Comment Letter Number: 173 (PDF) Author Robert F. Storch, Chief Accountant Company

Federal Deposit Insurance Corporation, Division of Supervision and Consumer Protection

Date Mar. 29, 2007
Comment Letter Number: 174 (PDF) Author Laurence Tracol, Senior Manager of Worldwide Compliance Company

Xilinx Inc.

Date Feb. 26, 2007
Comment Letter Number: 175 (PDF) Author Eric Henry, Executive Director Company

Commonwealth of Pennsylvania State Employees' Retirement System

Date Apr. 9, 2007