Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Thomas E. Riley, President Company

New York State Society of Certified Public Accountants

Date May 16, 2007
Comment Letter Number: 2 (PDF) Author Company

Ernst & Young LLP

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

KPMG LLP

Date May 16, 2007
Comment Letter Number: 4 (PDF) Author Company

Deloitte & Touche LLP

Date May 18, 2007
Comment Letter Number: 5 (PDF) Author Company

Grant Thornton LLP

Date May 18, 2007
Comment Letter Number: 6 (PDF) Author Company

BDO Seidman, LLP

Date May 18, 2007
Comment Letter Number: 7 (PDF) Author Cynthia M. Forneli, Executive Director Company

Center for Audit Quality

Date May 18, 2007
Comment Letter Number: 8 (PDF) Author Russell Read, Chief Investment Officer Company

CalPERS

Date May 18, 2007
Comment Letter Number: 9 (PDF) Author Company

Crowe Chizek and Company LLC

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

PricewaterhouseCoopers LLP

Date May 18, 2007
Comment Letter Number: 11 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States Government Accountability Office

Date May 21, 2007