Comment Letters (Reproposed Rule)

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

Deloitte & Touche LLP

Date Mar. 2, 2009
Comment Letter Number: 2 (PDF) Author Howard B. Levy, Sr., Principal and Director of Technical Services Company

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date Apr. 13, 2009
Comment Letter Number: 3 (PDF) Author Company

Ernst & Young LLP

Date Apr. 14, 2009
Comment Letter Number: 4 (PDF) Author Company

U.S. Government Accountability Office

Date Apr. 16, 2009
Comment Letter Number: 5 (PDF) Author Gary R. Kabureck, Vice President, Chief Accounting Officer Company

Xerox Corporation

Date Apr. 17, 2009
Comment Letter Number: 6 (PDF) Author James L. Fuehrmeyer, Associate Professional Specialist Company

University of Notre Dame, Department of Accountancy

Date Apr. 17, 2009
Comment Letter Number: 7 (PDF) Author Company

Moss Adams LLP

Date Apr. 17, 2009
Comment Letter Number: 8 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date Apr. 20, 2009
Comment Letter Number: 9 (PDF) Author Company

Institut der Wirtschaftsprüfer

Date Apr. 20, 2009
Comment Letter Number: 10 (PDF) Author Company

New York State Society of Certified Public Accountants

Date Apr. 20, 2009
Comment Letter Number: 11 (PDF) Author Company

BDO Seidman, LLP

Date Apr. 20, 2009
Comment Letter Number: 12 (PDF) Author Company

McGladrey & Pullen, LLP

Date Apr. 20, 2009
Comment Letter Number: 13 (PDF) Author Melissa A. Frazier, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Apr. 20, 2009
Comment Letter Number: 14 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Apr. 20, 2009
Comment Letter Number: 15 (PDF) Author Company

Deloitte & Touche LLP

Date Apr. 20, 2009
Comment Letter Number: 16 (PDF) Author Company

KPMG LLP

Date Apr. 20, 2009
Comment Letter Number: 17 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Apr. 20, 2009
Comment Letter Number: 18 (PDF) Author Company

Grant Thornton LLP

Date Apr. 20, 2009
Comment Letter Number: 19 (PDF) Author Company

U.S. Chamber of Commerce

Date Apr. 20, 2009
Comment Letter Number: 20 (PDF) Author Jon E. Lelegren, Assurance Partner Company

Mantyla McReynolds, LLC

Date Apr. 20, 2009
Comment Letter Number: 21 (PDF) Author Company

Reznick Group. P.C.

Date Apr. 20, 2009
Comment Letter Number: 22 (PDF) Author Company

Crowe Horwath LLP

Date Apr. 20, 2009
Comment Letter Number: 23 (PDF) Author Jon R. Hoffmeister, Chair, Audit and Assurance Services Committee Company

Illinois Certified Public Accountant Society

Date Apr. 20, 2009
Comment Letter Number: 24 (PDF) Author Arnold C. Hanish, Vice President and Chief Accounting Officer Company

Eli Lilly and Company

Date Apr. 20, 2009
Comment Letter Number: 25 (PDF) Author Mark F. Wille, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date Apr. 20, 2009
Comment Letter Number: 26 (PDF) Author Jean-Luc Barlet, Risk Management & Audit Quality Company

Mazars

Date Apr. 20, 2009
Comment Letter Number: 27 (PDF) Author Debra Wilke, Director, Corporate Accounting Company

Otter Tail Corporation

Date Apr. 21, 2009
Comment Letter Number: 28 (PDF) Author Donald G. DeBuck, Vice President and Corporate Controller Company

Computer Sciences Corporation

Date Apr. 21, 2009
Comment Letter Number: 29 (PDF) Author Company

Mayer Hoffman McCann P.C.

Date Apr. 22, 2009
Comment Letter Number: 30 (PDF) Author Arnold C. Hanish, Chairman, Committee on Corporate Reporting Company

Financial Executives International

Date Apr. 23, 2009

Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Date Mar. 7, 2008
Comment Letter Number: 2 (PDF) Author James H. Hance, Jr. Company

Bank of America Corporate Center

Date Apr. 24, 2008
Comment Letter Number: 3 (PDF) Author Company

Horwath International

Date Apr. 25, 2008
Comment Letter Number: 4 (PDF) Author Howard B Levy, Sr, Principal and Director, Technical Services Company

Piercy/Bowler/Taylor & Kern

Date Apr. 28, 2008
Comment Letter Number: 5 (PDF) Author Joseph V. Carcello, Ernst & Young Professor, Director of Research-Corporate Governance Center Date May 3, 2008
Comment Letter Number: 6 (PDF) Author Company

Ross Stores, Inc.

Date May 6, 2008
Comment Letter Number: 7 (PDF) Author John H. Biggs, Former, Chairman and Chief Executive Officer Company

TIAA-CREF

Date May 7, 2008
Comment Letter Number: 8 (PDF) Author Company

Institut der Wirtschaftsprüfer

Date May 8, 2008
Comment Letter Number: 9 (PDF) Author Jeffrey S. Gilbert Date May 8, 2008
Comment Letter Number: 10 (PDF) Author Company

BDO International

Date May 9, 2008
Comment Letter Number: 11 (PDF) Author Company

Mayer Hoffman McCann PC

Date May 9, 2008
Comment Letter Number: 12 (PDF) Author Company

Florida Institute of Certified Public Accountants

Date May 12, 2008
Comment Letter Number: 13 (PDF) Author James L. Fuehrmeyer, Associate Professional Specialist Company

University of Notre Dame, Department of Accountancy

Date May 12, 2008
Comment Letter Number: 14 (PDF) Author Larry E. Rittenberg, Ernst & Young Professor of Accounting & Information Systems Company

University of Wisconsin-Madison

Date May 12, 2008
Comment Letter Number: 15 (PDF) Author Damon Silvers, Associate General Counsel Company

American Federation of Labor and Congress of Industrial Organizations

Date May 12, 2008
Comment Letter Number: 16 (PDF) Author Hans E. Vanden Noort, Senior Vice President + CFO Company

Rayonier

Date May 12, 2008
Comment Letter Number: 17 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date May 12, 2008
Comment Letter Number: 18 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 12, 2008
Comment Letter Number: 19 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date May 12, 2008
Comment Letter Number: 20 (PDF) Author Company

KPMG LLP

Date May 12, 2008
Comment Letter Number: 21 (PDF) Author Company

Deloitte & Touche LLP

Date May 12, 2008
Comment Letter Number: 22 (PDF) Author Sandra K. Johnigan, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date May 12, 2008
Comment Letter Number: 23 (PDF) Author Company

U.S. Chamber of Commerce

Date May 12, 2008
Comment Letter Number: 24 (PDF) Author T. Mark Buford, Vice President, Corporate Controller and Chief Accounting Officer Company

Community Health Systems

Date May 12, 2008
Comment Letter Number: 25 (PDF) Author Company

Auditing Standards Committee, American Accounting Association

Date May 12, 2008
Comment Letter Number: 26 (PDF) Author Company

Grant Thornton LLP

Date May 12, 2008
Comment Letter Number: 27 (PDF) Author Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial Reporting Company

Comcast Corporation

Date May 12, 2008
Comment Letter Number: 28 (PDF) Author Company

Ernst & Young LLP

Date May 12, 2008
Comment Letter Number: 29 (PDF) Author Company

Crowe Chizek and Company LLC

Date May 12, 2008
Comment Letter Number: 30 (PDF) Author Company

McGladrey & Pullen, LLP

Date May 12, 2008
Comment Letter Number: 31 (PDF) Author Company

Mazars

Date May 12, 2008
Comment Letter Number: 32 (PDF) Author Company

United States Government Accountability Office

Date May 12, 2008
Comment Letter Number: 33 (PDF) Author Company

Computer Sciences Corporation

Date May 13, 2008
Comment Letter Number: 34 (PDF) Author Company

MetLife, Inc.

Date May 13, 2008
Comment Letter Number: 35 (PDF) Author Michael J. Pierce, Chair; Jon R. Hoffmeister, Vice Chair Company

Audit and Assurance Services Committee, Illinois Certified Public Accountant Society

Date May 13, 2008
Comment Letter Number: 36 (PDF) Author Edward A. Blechschmidt, Chair, Audit Committee Company

Lionbridge Technologies, Inc.

Date May 14, 2008
Comment Letter Number: 37 (PDF) Author Edward A. Blechschmidt, Chair, Audit Committee Company

HealthSouth Corporation

Date May 16, 2008
Comment Letter Number: 38 (PDF) Author Kevin M. Burke, President & CEO Company

American Apparel & Footwear Association

Date Jul. 15, 2008