Comment Letters for Docket 031

Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Orville B. Lefko, CFA Date Aug. 20, 2010
Comment Letter Number: 2 (PDF) Author Eric Smith Date Oct. 5, 2010
Comment Letter Number: 3 (PDF) Author Margaret A. Wood, President Company

New York State Society of Certified Public Accountants

Date Nov. 2, 2010
Comment Letter Number: 4 (PDF) Author Daniel Pedrotty, Director, AFL-CIO Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations

Date Nov. 1, 2010
Comment Letter Number: 5 (PDF) Author Company

McGladrey & Pullen, LLP

Date Nov. 2, 2010
Comment Letter Number: 6 (PDF) Author JoAnn Guattery, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date Oct. 28, 2010
Comment Letter Number: 7 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office

Date Nov. 3, 2010
Comment Letter Number: 8 (PDF) Author Chris Barnard Date Nov. 3, 2010
Comment Letter Number: 9 (PDF) Author Company

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Nov. 2, 2010
Comment Letter Number: 10 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Nov. 3, 2010
Comment Letter Number: 11 (PDF) Author Company

KPMG LLP

Date Nov. 3, 2010
Comment Letter Number: 12 (PDF) Author Company

Deloitte & Touche LLP

Date Nov. 3, 2010
Comment Letter Number: 13 (PDF) Author Company

Grant Thornton LLP

Date Nov. 3, 2010
Comment Letter Number: 14 (PDF) Author Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer Company

Mazars

Date Nov. 3, 2010
Comment Letter Number: 15 (PDF) Author Cindy Fornelli, Executive Director, Center for Audit Quality Company

Center for Audit Quality

Date Nov. 12, 2010
Comment Letter Number: 16 (PDF) Author Company

Ernst & Young LLP

Date Nov. 12, 2010