Comment Letters for Docket 027

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-61649 (Mar. 4, 2010)
Release No. 34-59991 (May 28, 2009)

Comment Letters

Comment Letters
No.	Author	Company/Organization	Date
Comment Letter Number: 1 (PDF)	Author Hans van Damme, President	Company/Organization Federation of European Accountants	Date Jan. 28, 2009
Comment Letter Number: 2 (PDF)	Author Peter Krogslund Jensen, Chief Special Advisor	Company/Organization Danish Commerce and Companies Agency	Date Jan. 30, 2009
Comment Letter Number: 3 (PDF)	Author Chris Joy, Executive Director	Company/Organization Hong Kong Institute of Certified Public Accountants	Date Feb. 2, 2009
Comment Letter Number: 4 (PDF)	Author Klaus-Peter Feld, Executive Officer	Company/Organization Institut der Wirtschaftsprüfer	Date Feb. 2, 2009
Comment Letter Number: 5 (PDF)	Author Paul George, Director	Company/Organization UK Professional Oversight Board	Date Feb. 2, 2009
Comment Letter Number: 6 (PDF)	Author Nobuyuki Kinoshita, Secretary General; Financial Services Agency of Japan, Junichi Maruyama, Deputy Commissioner for International Affairs	Company/Organization Certified Public Accountants and Auditing Oversight Board of Japan	Date Feb. 2, 2009
Comment Letter Number: 7 (PDF)	Author Prof. dr. S.J. Maijoor, Managing Director	Company/Organization Netherlands Authority for the Financial Markets	Date Feb. 2, 2009
Comment Letter Number: 8 (PDF)	Author Frank Schneider, Director	Company/Organization Swiss Federal Audit Oversight Authority	Date Feb. 2, 2009
Comment Letter Number: 9 (PDF)	Author	Company/Organization KPMG International	Date Feb. 2, 2009
Comment Letter Number: 10 (PDF)	Author Kenneth C. Sharp, Global Leader – Assurance Service	Company/Organization Grant Thornton International	Date Feb. 2, 2009
Comment Letter Number: 11 (PDF)	Author	Company/Organization Ernst & Young LLP	Date Feb. 2, 2009
Comment Letter Number: 12 (PDF)	Author Jack Ciesielski	Company/Organization R.G. Associates, Inc.	Date Feb. 2, 2009
Comment Letter Number: 13 (PDF)	Author Vincent Baillot, President	Company/Organization Compagnie Nationale des Commissaires aux Comptes	Date Feb. 2, 2009
Comment Letter Number: 14 (PDF)	Author	Company/Organization PricewaterhouseCoopers LLP	Date Feb. 2, 2009
Comment Letter Number: 15 (PDF)	Author	Company/Organization Deloitte Touche Tohmatsu	Date Feb. 2, 2009
Comment Letter Number: 16 (PDF)	Author Barbara Roper, Director of Investor Protection	Company/Organization Consumer Federation of America	Date Feb. 2, 2009
Comment Letter Number: 17 (PDF)	Author Joseph V. Carcello, Professor, Director of Research - Corporate Governance Center, University of Tennessee		Date Feb. 2, 2009
Comment Letter Number: 18 (PDF)	Author Jean-Luc Barlet	Company/Organization Mazars Risk Management & Audit Quality	Date Feb. 2, 2009
Comment Letter Number: 19 (PDF)	Author Mary Hartman Morris, Investment Officer	Company/Organization CalPERS	Date Feb. 2, 2009
Comment Letter Number: 20 (PDF)	Author Jeff Mahoney, General Counsel	Company/Organization Council of Institutional Investors	Date Feb. 2, 2009
Comment Letter Number: 21 (PDF)	Author Noel Clehane, Global Head of Regulatory & Public Policy Affairs	Company/Organization BDO International	Date Feb. 3, 2009
Comment Letter Number: 22 (PDF)	Author Aatto Prihti, Chairman	Company/Organization The Auditing Board of the Central Chamber of Commerce	Date Feb. 3, 2009
Comment Letter Number: 23 (PDF)	Author	Company/Organization The European Commission	Date Feb. 9, 2009
Comment Letter Number: 24 (PDF)	Author Tong Daochi, Director General, Department of International Affairs	Company/Organization China Securities Regulatory Commission	Date Feb. 13, 2009