Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author James W. Noble, CPA, CFO Company

Terminus Securities, LLC

Date Jan. 27, 2011
Comment Letter Number: 2 (PDF) Author Company

McGladrey & Pullen, LLP

Date Feb. 9, 2011
Comment Letter Number: 3 (PDF) Author Lisa Roth, Association Past-Chairman, Chair, NAIBD Member Advocacy Committee Company

National Association of Independent Broker Dealers (NAIBD)

Date Feb. 9, 2011
Comment Letter Number: 4 (PDF) Author Company

KPMG LLP

Date Feb. 10, 2011
Comment Letter Number: 5 (PDF) Author JoAnn Guattery, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants (CalCPA)

Date Feb. 8, 2011
Comment Letter Number: 6 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Feb. 15, 2011
Comment Letter Number: 7 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Feb. 15, 2011
Comment Letter Number: 8 (PDF) Author Company

Deloitte & Touche LLP

Date Feb. 15, 2011