Comment Letters (Reproposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Joe Dugger, VP & CFO Company/Organization

RSR Corporation

Date May 18, 2016
Comment Letter Number: 2 (PDF) Author Dennis R. Beresford, Executive in Residence Company/Organization

The University of Georgia, J.M. Tull School of Accounting

Date Jun. 6, 2016
Comment Letter Number: 3 (PDF) Author Elizabeth F. Mooney, Accounting Analyst; Dane Mott, Accounting Analyst Company/Organization

The Capital Group Companies, Inc.

Date Jun. 24, 2016
Comment Letter Number: 4 (PDF) Author Glenda M. Schwarz, Vice President and Controller Company/Organization

ConocoPhillips Company

Date Jul. 12, 2016
Comment Letter Number: 5 (PDF) Author John V. Faraci, Chair of the Audit and Finance Committee Company/Organization

ConocoPhillips Company

Date Jul. 12, 2016
Comment Letter Number: 6 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company/Organization

Institute of Management Accountants

Date Jul. 18, 2016
Comment Letter Number: 7 (PDF) Author Dr. Steven Glover, Associate Dean and K. Fred Skousen Professor; Dr. James Hansen, Associate Professor; Dr. Timothy Seidel, Assistant Professor Company/Organization

Brigham Young University; Weber State University

Date Jul. 19, 2016
Comment Letter Number: 8 (PDF) Author Jack T. Ciesielski, President Company/Organization

R.G. Associates, Inc.

Date Jul. 25, 2016
Comment Letter Number: 9 (PDF) Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive Company/Organization

Federation of European Accountants (FEE)

Date Jul. 26, 2016
Comment Letter Number: 10 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Jul. 27, 2016
Comment Letter Number: 11 (PDF) Author Richard E. Wortmann, Chair, Accounting and Auditing Procedures Committee Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Jul. 28, 2016
Comment Letter Number: 12 (PDF) Author Sean A. Dennis, Assistant Professor; Jeremy B. Griffin, Assistant Professor; Karla M. Johnstone, EY Professor of Accounting Company/Organization

University of Kentucky; University of Mississippi; University of Wisconsin-Madison

Date Jul. 28, 2016
Comment Letter Number: 13 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Aug. 1, 2016
Comment Letter Number: 14 (PDF) Author David Moskowitz Date Aug. 2, 2016
Comment Letter Number: 15 (PDF) Author Elizabeth Harper, CPA, Leader, Accounting and Auditing Standards Interest Group Company/Organization

New Jersey Society of Certified Public Accountants

Date Jul. 28, 2016
Comment Letter Number: 16 (PDF) Author F. Michael Zovistoski, President Company/Organization

New York State Society of Certified Public Accountants (NYSSCPA)

Date Aug. 3, 2016
Comment Letter Number: 17 (PDF) Author Yoon Ju Kang Company/Organization

University of Massachusetts, Amherst

Date Aug. 4, 2016
Comment Letter Number: 18 (PDF) Author Annette G. Koehler, Professor; Nicole V. S. Ratzinger-Sakel, Professor; Jochen C. Theis, Assistant Professor Company/Organization

University of Duisburg-Essen; University of Hamburg

Date Aug. 4, 2016
Comment Letter Number: 19 (PDF) Author Brandon Rees, Deputy Director, Office of Investment Company/Organization

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Aug. 5, 2016
Comment Letter Number: 20 (PDF) Author Glenn P. Barba, Vice President, Controller and Chief Accounting Officer Company/Organization

CMS Energy Corporation and Consumers Energy Company

Date Aug. 5, 2016
Comment Letter Number: 21 (PDF) Author Bruce J. Nordstrom, President Company/Organization

Nordstrom & Associates, PC

Date Aug. 9, 2016
Comment Letter Number: 22 (PDF) Author Paul Lee, Head of Corporate Governance Company/Organization

Aberdeen Asset Management PLC

Date Aug. 10, 2016
Comment Letter Number: 23 (PDF) Author George L. Yungman, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards Company/Organization

National Association of Real Estate Investment Trusts (NAREIT)

Date Aug. 10, 2016
Comment Letter Number: 24 (PDF) Author Company/Organization

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Aug. 11, 2016
Comment Letter Number: 25 (PDF) Author John P. Rielly, Senior Vice President and Chief Financial Officer Company/Organization

Hess Corporation

Date Aug. 10, 2016
Comment Letter Number: 26 (PDF) Author John Pietrowicz, Chief Financial Officer; Jack Tobin, Chief Accounting Officer Company/Organization

CME Group

Date Aug. 11, 2016
Comment Letter Number: 27 (PDF) Author Greg Swalwell Date Aug. 11, 2016
Comment Letter Number: 28 (PDF) Author David DiLorenzo, Fund Treasurer, Senior Vice President; Robert W. Uek, Chairman, MFS Funds Board Audit Committee Company/Organization

MFS Investment Management

Date Aug. 11, 2016
Comment Letter Number: 29 (PDF) Author Michele A. Peppers, CPA, Vice President Accounting & Reporting, Chief Accounting Officer Company/Organization

Career Education Corporation

Date Aug. 11, 2016
Comment Letter Number: 30 (PDF) Author John R. Roberts Date Aug. 11, 2016
Comment Letter Number: 31 (PDF) Author A.J. Major III, Chair, Accounting Principles and Assurance Services Committee Company/Organization

California Society of Certified Public Accountants

Date Aug. 8, 2016
Comment Letter Number: 32 (PDF) Author Erik Breen, Chairman Company/Organization

International Corporate Governance Network

Date Aug. 12, 2016
Comment Letter Number: 33 (PDF) Author Michael L. Gullette, Vice President, Accounting and Financial Management Company/Organization

American Bankers Association

Date Aug. 12, 2016
Comment Letter Number: 34 (PDF) Author Bernard Peter Agulhas Company/Organization

Independent Regulatory Board for Auditors

Date Aug. 12, 2016
Comment Letter Number: 35 (PDF) Author Donald H. Burkett, CPA; Ken L. Bishop Company/Organization

National Association of State Boards of Accountancy

Date Aug. 12, 2016
Comment Letter Number: 36 (PDF) Author Maureen O'Brien, Director of Corporate Governance Company/Organization

The Marco Consulting Group

Date Aug. 12, 2016
Comment Letter Number: 37 (PDF) Author Richard H Murray Date Aug. 12, 2016
Comment Letter Number: 38 (PDF) Author Peter J. Taylor, Chair; Vanessa C. L. Chang; James T. Morris; Ellen O. Tauscher, Audit Committee Company/Organization

Edison International; Southern California Edison Company

Date Aug. 12, 2016
Comment Letter Number: 39 (PDF) Author Company/Organization

BDO USA, LLP

Date Aug. 12, 2016
Comment Letter Number: 40 (PDF) Author Richard F. McMahon, Jr., Vice President; Patrick J. Migliaccio, Senior Vice President & Chief Financial Officer Company/Organization

Edison Electric Institute (EEI); American Gas Association

Date Aug. 12, 2016
Comment Letter Number: 41 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Aug. 12, 2016
Comment Letter Number: 42 (PDF) Author Anne Sheehan, Director of Corporate Governance Company/Organization

California State Teachers' Retirement System

Date Aug. 12, 2016
Comment Letter Number: 43 (PDF) Author Thomas H. Spitters, C.P.A. Date Aug. 13, 2016
Comment Letter Number: 44 (PDF) Author Traci Sowersby, Vice President – Controller and Chief Accounting Officer Company/Organization

ArcBest Corporation

Date Aug. 14, 2016
Comment Letter Number: 45 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company/Organization

Institut der Wirtschaftsprufer (IDW)

Date Aug. 15, 2016
Comment Letter Number: 46 (PDF) Author Sean Newth, Senior Vice President, Chief Accounting Officer and Controller Company/Organization

State Street Corporation

Date Aug. 15, 2016
Comment Letter Number: 47 (PDF) Author Richard D. Levy, Executive Vice President & Controller Company/Organization

Wells Fargo & Company

Date Aug. 15, 2016
Comment Letter Number: 48 (PDF) Author Company/Organization

Plante & Moran PLLC

Date Aug. 15, 2016
Comment Letter Number: 49 (PDF) Author Stephen H. Fuller, Visiting Assistant Professor Company/Organization

Lehigh University

Date Aug. 15, 2016
Comment Letter Number: 50 (PDF) Author Company/Organization

RSM US LLP

Date Aug. 12, 2016
Comment Letter Number: 51 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Aug. 15, 2016
Comment Letter Number: 52 (PDF) Author Raymond J. Bromark, Chair; Jens Alder; Rohit Kapoor; and Jeffrey G. Katz, Audit Committee Company/Organization

CA, Inc.

Date Aug. 15, 2016
Comment Letter Number: 53 (PDF) Author Michael Hardesty, Corporate Vice President, Controller and Chief Accounting Officer Company/Organization

Northrop Grumman Corporation

Date Aug. 15, 2016
Comment Letter Number: 54 (PDF) Author Company/Organization

Ernst & Young LLP

Date Aug. 15, 2016
Comment Letter Number: 55 (PDF) Author Tim Bridges, Chair, Global Financial Institutions Accounting Committee; Israel Snow, Chair, Asset Management Accounting Policy Committee Company/Organization

Securities Industry and Financial Markets Association (SIFMA)

Date Aug. 15, 2016
Comment Letter Number: 56 (PDF) Author Susan M. Pifer, C.P.A., J.D., Vice President, Compliance Company/Organization

Retail Industry Leaders Association

Date Aug. 15, 2016
Comment Letter Number: 57 (PDF) Author Courtney C. Hathaway, Director of Technical Accounting Company/Organization

Phillips Edison & Company

Date Aug. 15, 2016
Comment Letter Number: 58 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Aug. 15, 2016
Comment Letter Number: 59 (PDF) Author Robert N. Waxman, CPA Date Aug. 15, 2016
Comment Letter Number: 60 (PDF) Author Patrick J. Condon, Chair of the Audit Committee Company/Organization

Entergy Corporation

Date Aug. 15, 2016
Comment Letter Number: 61 (PDF) Author Donald A. Zakrowski, Vice President, Finance and Chief Accounting Officer Company/Organization

Eli Lilly and Company

Date Aug. 15, 2016
Comment Letter Number: 62 (PDF) Author Jerilyn K. Barthel, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants (TSCPA)

Date Aug. 15, 2016
Comment Letter Number: 63 (PDF) Author Richard Levy, Chairman, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Aug. 15, 2016
Comment Letter Number: 64 (PDF) Author Company/Organization

Cherry Bekaert LLP

Date Aug. 15, 2016
Comment Letter Number: 65 (PDF) Author Company/Organization

Crowe Horwath LLP

Date Aug. 15, 2016
Comment Letter Number: 66 (PDF) Author Company/Organization

Grant Thornton LLP

Date Aug. 15, 2016
Comment Letter Number: 67 (PDF) Author Jennifer Paquette, Chief Investment Officer; Amy C. McGarrity, Deputy Chief Investment Officer Company/Organization

Colorado Public Employees' Retirement Association

Date Aug. 15, 2016
Comment Letter Number: 68 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company/Organization

United States Government Accountability Office (GAO)

Date Aug. 15, 2016
Comment Letter Number: 69 (PDF) Author Company/Organization

Ciro E. Adams, CPA, LLC

Date Aug. 15, 2016
Comment Letter Number: 70 (PDF) Author John L. Merino, Corporate Vice President and Principal Accounting Officer; Jennifer L. Johnson, Staff Vice President and Corporate Controller Company/Organization

FedEx Corporation

Date Aug. 15, 2016
Comment Letter Number: 71 (PDF) Author Kecia Williams Smith, Assistant Professor Company/Organization

Virginia Polytechnic Institute and State University, Pamplin College of Business, Department of Accounting and Information Systems

Date Aug. 15, 2016
Comment Letter Number: 72 (PDF) Author James R. Javorcic, CPA, Chair; Scott Cosentine, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Aug. 15, 2016
Comment Letter Number: 73 (PDF) Author Amy B.R. Lancellotta, Managing Director; Gregory M. Smith, Senior Director-Fund Accounting Company/Organization

Independent Directors Council; Investment Company Institute

Date Aug. 15, 2016
Comment Letter Number: 74 (PDF) Author Company/Organization

KPMG LLP

Date Aug. 15, 2016
Comment Letter Number: 75 (PDF) Author Company/Organization

Dixon Hughes Goodman LLP

Date Aug. 15, 2016
Comment Letter Number: 76 (PDF) Author Andrés Gil, Director Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Aug. 15, 2016
Comment Letter Number: 77 (PDF) Author Elisabeth Allison; Ronald P. Badie; Joseph C. Berenato; Vanessa C. L. Chang; James G. Ellis; James C. Miller III; and Laurel B. Mitchell Company/Organization

American Funds

Date Aug. 15, 2016
Comment Letter Number: 78 (PDF) Author Rick A. Fleming, Investor Advocate Company/Organization

United States Securities and Exchange Commission, Office of the Investor Advocate

Date Aug. 15, 2016
Comment Letter Number: 79 (PDF) Author Company/Organization

Cleary Gottlieb Steen & Hamilton LLP

Date Aug. 15, 2016
Comment Letter Number: 80 (PDF) Author Jeannette L. Ourada, Vice President and Comptroller Company/Organization

Chevron Corporation

Date Aug. 15, 2016
Comment Letter Number: 81 (PDF) Author Loretta V. Cangialosi, Senior Vice President and Controller Company/Organization

Pfizer Inc.

Date Aug. 15, 2016
Comment Letter Number: 82 (PDF) Author James Andrus, Investment Manager, Global Governance Company/Organization

California Public Employees' Retirement System (CalPERS)

Date Aug. 15, 2016
Comment Letter Number: 83 (PDF) Author Mary M. Bersot, CFA; Joseph V. Carcello, CPA, CGMA, CIA, CMA; Sarah Deans; Linda de Beer; Grant Callery; Norman J. Harrison; Michael J. Head, CPA, CIA, CISA, CMA; Bess Joffe; and Anne Simpson Company/Organization

PCAOB Investor Advisory Group, Auditor's Report Working Group

Date Aug. 15, 2016
Comment Letter Number: 84 (PDF) Author Edward Cranford, CPA, Chair; Poornima Srinivasan, CPA; and Richard Edsall, CPA, Accounting Principles and Auditing Standards Committee Company/Organization

Florida Institute of Certified Public Accountants

Date Aug. 19, 2016
Comment Letter Number: 85 (PDF) Author Dr. Karen Horn, Chair of the Board of Directors; Mr. Kenneth Daly, Chief Executive Officer Company/Organization

National Association of Corporate Directors

Date Aug. 23, 2016
Comment Letter Number: 86 (PDF) Author Sandra J. Peters, CPA, CFA, Global Head Financial Reporting Policy Standards & Advocacy Division; Ashwinpaul Sondhi, Chair, Corporate Disclosure Policy Council Company/Organization

CFA Institute

Date Aug. 29, 2016
Comment Letter Number: 87 (PDF) Author Thomas E. Roos, Senior Vice President and Chief Accounting Officer Company/Organization

UnitedHealth Group, Inc.

Date Aug. 29, 2016
Comment Letter Number: 88 (PDF) Author Roland Bosch Company/Organization

Hermes Equity Ownership Services Limited

Date Aug. 15, 2016

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Mary Ellen Oliverio Date Aug. 13, 2013
Comment Letter Number: 2 (PDF) Author Theresa Barnett, CPA Date Sep. 2, 2013
Comment Letter Number: 3 (PDF) Author Anthony Hughes, Senior Pastor, Bethel Memorial AME Church; Faith Bautista, President and CEO; Robert Gnaizda, General Counsel; Mia Martinez, Chief Deputy Company/Organization

National Asian American Coalition

Date Sep. 13, 2013
Comment Letter Number: 4 (PDF) Author Charles J. Siegel, Senior Vice President-Finance Company/Organization

Anworth Mortgage Asset Corporation

Date Sep. 25, 2013
Comment Letter Number: 5 (PDF) Author Arthur J. Radin Company/Organization

Radin, Glass & Co., LLP

Date Oct. 7, 2013
Comment Letter Number: 6 (PDF) Author Dennis R. Beresford, Executive in Residence Company/Organization

The University of Georgia, J.M. Tull School of Accounting

Date Oct. 11, 2013
Comment Letter Number: 7 (PDF) Author Karim Jamal, CA Chair Professor; Shyam Sunder, James L. Frank Professor Company/Organization

University of Alberta, Alberta School of Business; Yale University, Yale School of Management

Date Oct. 14, 2013
Comment Letter Number: 8 (PDF) Author Steven E. Buller, Managing Director Company/Organization

BlackRock, Inc.

Date Oct. 30, 2013
Comment Letter Number: 9 (PDF) Author Jack Henry Date Nov. 4, 2013
Comment Letter Number: 10 (PDF) Author Steven Morrison, CPA, Chair, Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Donald K. Hulslander, CPA Company/Organization

Florida Institute of Certified Public Accountants

Date Oct. 18, 2013
Comment Letter Number: 11 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee; John K. Exline, CMA, CPA, Chair, Small Business Finance and Regulatory Committee Company/Organization

Institute of Management Accountants

Date Nov. 12, 2013
Comment Letter Number: 12 (PDF) Author John L. Pierschbacher, Investor Date Nov. 14, 2013
Comment Letter Number: 13 (PDF) Author Chris Barnard, Actuary Date Nov. 18, 2013
Comment Letter Number: 14 (PDF) Author Boh A. Dickey, CPA Date Nov. 15, 2013
Comment Letter Number: 15 (PDF) Author Sherman A Myers, Director, Corporate and Government Ratings; Joyce Joseph, Managing Director, Corporate & Government Ratings Company/Organization

Standard & Poor's Ratings Services

Date Nov. 21, 2013
Comment Letter Number: 16 (PDF) Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee Company/Organization

California Society of Certified Public Accountants

Date Nov. 25, 2013
Comment Letter Number: 17 (PDF) Author C.H. Moore, Jr., CPA Date Nov. 26, 2013
Comment Letter Number: 18 (PDF) Author Tae Kim, MBA student Date Nov. 26, 2013
Comment Letter Number: 19 (PDF) Author Tyler L. Prince Date Nov. 26, 2013
Comment Letter Number: 20 (PDF) Author Kevin Gomez Date Nov. 26, 2013
Comment Letter Number: 21 (PDF) Author Svitlana Orekhova Date Nov. 27, 2013
Comment Letter Number: 22 (PDF) Author Faraz Saleem Date Nov. 17, 2013
Comment Letter Number: 23 (PDF) Author J. Edmunds Date Nov. 26, 2013
Comment Letter Number: 24 (PDF) Author S. Prabhakaran Date Nov. 25, 2013
Comment Letter Number: 25 (PDF) Author Lauren Craft Date Dec. 1, 2013
Comment Letter Number: 26 (PDF) Author Lee White, Chief Executive Officer Company/Organization

Institute of Chartered Accountants Australia

Date Dec. 2, 2013
Comment Letter Number: 27 (PDF) Author Richard D. Levy, Executive Vice President & Controller Company/Organization

Wells Fargo & Company

Date Dec. 2, 2013
Comment Letter Number: 28 (PDF) Author Ivy Liao Date Nov. 26, 2013
Comment Letter Number: 29 (PDF) Author Hasan Andalib Date Dec. 2, 2013
Comment Letter Number: 30 (PDF) Author Roger Harrington, Vice President & Chief Accounting Officer Company/Organization

BP p.l.c.

Date Dec. 3, 2013
Comment Letter Number: 31 (PDF) Author Renee Della Ratta Date Dec. 3, 2013
Comment Letter Number: 32 (PDF) Author Emily Zhang Date Nov. 26, 2013
Comment Letter Number: 33 (PDF) Author Yoobin Liang Date Nov. 26, 2013
Comment Letter Number: 34 (PDF) Author Daniel C. Regis Date Dec. 3, 2013
Comment Letter Number: 35 (PDF) Author Ted T. Timmermans, Vice President, Controller and Chief Accounting Officer Company/Organization

Williams

Date Dec. 4, 2013
Comment Letter Number: 36 (PDF) Author Blythe J. McGarvie Date Dec. 4, 2013
Comment Letter Number: 37 (PDF) Author Jack T. Ciesielski, President Company/Organization

R.G. Associates, Inc.

Date Dec. 4, 2013
Comment Letter Number: 38 (PDF) Author Angela Butler, Vice President, Finance and Controller Company/Organization

Husky Energy Inc.

Date Dec. 11, 2013
Comment Letter Number: 39 (PDF) Author Robert F. McCullough, Audit Committee Chair; Richard K. Reece, Executive Vice President and Chief Financial Officer Company/Organization

Acuity Brands

Date Nov. 26, 2013
Comment Letter Number: 40 (PDF) Author James L. Fuehrmeyer, Jr., Associate Teaching Professor Company/Organization

Mendoza College of Business, Department of Accountancy, University of Notre Dame

Date Dec. 3, 2013
Comment Letter Number: 41 (PDF) Author Oscar Munoz, Audit Committee Chairman, Board Member Company/Organization

United Continental Holdings, Inc.

Date Dec. 6, 2013
Comment Letter Number: 42 (PDF) Author Al Swanson, Executive Vice President and Chief Financial Officer; Chris Herbold, Vice President-Accounting and Chief Accounting Officer Company/Organization

Plains All American Pipeline, L.P.

Date Dec. 6, 2013
Comment Letter Number: 43 (PDF) Author John R. Roberts Date Dec. 6, 2013
Comment Letter Number: 44 (PDF) Author Gary Sandefur, Chair OSCPA Accounting & Auditing Public Company Subcommittee; Scott Roush, Chair OSCPA Accounting & Auditing Committee Company/Organization

The Ohio Society of CPAs, Accounting & Auditing Committee, and Public Company Subcommittee

Date Dec. 6, 2013
Comment Letter Number: 45 (PDF) Author Frank P. Marino, Vice President, Controller Company/Organization

UNS Energy Corp.

Date Dec. 6, 2013
Comment Letter Number: 46 (PDF) Author Company/Organization

BBD, LLP

Date Dec. 9, 2013
Comment Letter Number: 47 (PDF) Author A. Brooke Seawell, Audit Committee Chairman; Earl Fry, Chief Financial Officer, Chief Administration Officer, Executive Vice President of Global Customer Support and Services Company/Organization

Informatica Corporation

Date Dec. 6, 2013
Comment Letter Number: 48 (PDF) Author Tom Quaadman, Vice President Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Dec. 9, 2013
Comment Letter Number: 49 (PDF) Author Gregory Giugliano, Partner-in-Charge of Assurance Services Company/Organization

Marcum LLP

Date Dec. 9, 2013
Comment Letter Number: 50 (PDF) Author Chris Tong, Chairman, Audit Committee; Barry R. Pearl, Chairman, Audit Committee; John Robert Sparger, Senior Vice President and Chief Accounting Officer; John R. Klein, Vice President and Controller Company/Organization

Targa Resources Corp; Targa Resources Partners LP

Date Dec. 9, 2013
Comment Letter Number: 51 (PDF) Author Stephen Dyer, Executive Vice President & Chief Financial Officer; Frederick R. Thun, Vice President & Corporate Controller Company/Organization

Agrium

Date Dec. 1, 2013
Comment Letter Number: 52 (PDF) Author Geoff Sanders, Jacobs Engineering Group, Inc. Date Dec. 9, 2013
Comment Letter Number: 53 (PDF) Author E. Cartier Esham, Executive Vice President, Emerging Companies Company/Organization

Biotechnology Industry Organization

Date Dec. 9, 2013
Comment Letter Number: 54 (PDF) Author Brandon Rees, Acting Director, Office of Investment Company/Organization

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Dec. 9, 2013
Comment Letter Number: 55 (PDF) Author Company/Organization

WeiserMazars LLP

Date Dec. 9, 2013
Comment Letter Number: 56 (PDF) Author Leon J. Level Date Dec. 9, 2013
Comment Letter Number: 57 (PDF) Author Lisa Roth, President Company/Organization

Monahan & Roth, LLC

Date Dec. 9, 2013
Comment Letter Number: 58 (PDF) Author Sandra K. Brown, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Dec. 10, 2013
Comment Letter Number: 59 (PDF) Author Terrence R. Marcinko, Director Finance & Accounting, Company/Organization

Aerospace Industries Association

Date Dec. 9, 2013
Comment Letter Number: 60 (PDF) Author Manuel Isaza, Corporate Engagement Manager - North America Company/Organization

Hermes Equity Ownership Services

Date Dec. 11, 2013
Comment Letter Number: 61 (PDF) Author Loretta V. Cangialosi, Senior Vice President and Controller Company/Organization

Pfizer Inc.

Date Dec. 10, 2013
Comment Letter Number: 62 (PDF) Author Arnold Schanfield, CIA, CPA Date Dec. 10, 2013
Comment Letter Number: 63 (PDF) Author David York, Head of Auditing Practice Company/Organization

Association of Chartered Certified Accountants (ACCA)

Date Dec. 10, 2013
Comment Letter Number: 64 (PDF) Author Dr. Steven Glover, Accounting Professor, Brigham Young University; Dr. Christopher Wolfe, Accounting Professor, Texas A & M University; Brant Christensen, Ph.D candidate, Texas A & M University. Date Dec. 2, 2013
Comment Letter Number: 65 (PDF) Author Patrick J. McCann, Chairman, Audit Committee Company/Organization

Union First Market Bankshares, Corporation

Date Dec. 9, 2013
Comment Letter Number: 66 (PDF) Author Carlos E. Johnson, NASBA Chair; Ken L. Bishop, NASBA President and CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date Dec. 9, 2013
Comment Letter Number: 67 (PDF) Author Mary Kay Scucci, Managing Director Company/Organization

SIFMA

Date Dec. 10, 2013
Comment Letter Number: 68 (PDF) Author Mark Davies, Chair Company/Organization

Auditing and Assurance Standards Board Canada

Date Dec. 11, 2013
Comment Letter Number: 69 (PDF) Author Renee Rampulla, Leader Accounting and Auditing Standards Interest Group Company/Organization

New Jersey Society of Certified Public Accountants

Date Dec. 10, 2013
Comment Letter Number: 70 (PDF) Author Mark J. Hawkins, Executive Vice President and Chief Financial Officer Company/Organization

Autodesk

Date Dec. 10, 2013
Comment Letter Number: 71 (PDF) Author Stephen V. Gold, President and Chief Executive Officer Company/Organization

Manufacturers Alliance for Productivity (MAPI)

Date Dec. 10, 2013
Comment Letter Number: 72 (PDF) Author Joseph L. Martin, Controller Company/Organization

American Gas Association

Date Dec. 11, 2013
Comment Letter Number: 73 (PDF) Author Richard E. Wortmann, Chair, Accounting and Auditing Procedures Committee Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Dec. 10, 2013
Comment Letter Number: 74 (PDF) Author Company/Organization

McGladrey LLP

Date Dec. 10, 2013
Comment Letter Number: 75 (PDF) Author Company/Organization

Capital Group

Date Dec. 9, 2013
Comment Letter Number: 76 (PDF) Author Glenda M. Schwarz, Vice President and Controller Company/Organization

ConocoPhillips Company

Date Dec. 10, 2013
Comment Letter Number: 77 (PDF) Author James E. Copeland, Jr., CPA, Chair of the Audit & Finance Committee Company/Organization

ConocoPhillips Company

Date Dec. 5, 2013
Comment Letter Number: 78 (PDF) Author Vanessa C. L. Chang, Chair of the Audit Committee Company/Organization

Edison International and Southern California Edison Company

Date Dec. 10, 2013
Comment Letter Number: 79 (PDF) Author Company/Organization

Citrin Cooperman & Company, LLP

Date Dec. 10, 2013
Comment Letter Number: 80 (PDF) Author J. Michael Kirkland, President Company/Organization

New York State Society of CPAs (NYSSCPA)

Date Dec. 10, 2013
Comment Letter Number: 81 (PDF) Author Glenn P. Barba, Vice President, Controller and Chief Accounting Officer Company/Organization

CMS Energy Corporation and Consumers Energy Company

Date Dec. 10, 2013
Comment Letter Number: 82 (PDF) Author Bruce D. Sullivan, Chairman of the Audit Committee; Scott W. Holmes, Executive Vice President and Chief Financial Officer; David L. Travis, Senior Vice President and Chief Accounting Officer Company/Organization

Healthcare Realty Trust

Date Dec. 10, 2013
Comment Letter Number: 83 (PDF) Author Donald J. Seibel, Chief Financial Officer; Tony J. Aldridge, Accounting Vice President Company/Organization

FBL Financial Group, Inc.

Date Dec. 10, 2013
Comment Letter Number: 84 (PDF) Author Luca Maestri, Vice President and Corporate Controller; Joel Greenberg, Senior Director and Assistant Controller Company/Organization

Apple, Inc.

Date Dec. 10, 2013
Comment Letter Number: 85 (PDF) Author James D. Frias, Chief Financial Officer, Treasurer, and Executive Vice President Company/Organization

Nucor Corporation

Date Dec. 10, 2013
Comment Letter Number: 86 (PDF) Author James Campbell, Finance Vice President and Corporate Controller Company/Organization

Intel Corporation

Date Dec. 10, 2013
Comment Letter Number: 87 (PDF) Author George S. Davis, Executive Vice President and Chief Financial Officer Company/Organization

Qualcomm Incorporated

Date Dec. 10, 2013
Comment Letter Number: 88 (PDF) Author Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer Company/Organization

NextEra Energy, Inc.

Date Dec. 10, 2013
Comment Letter Number: 89 (PDF) Author John Corcoran, Fund President, Senior Vice President; Robert W. Uek, Chairman, MFS Funds Board Audit Committee Company/Organization

MFS Investment Management

Date Dec. 10, 2013
Comment Letter Number: 90 (PDF) Author Greg Swalwell Date Dec. 10, 2013
Comment Letter Number: 91 (PDF) Author Theodore J. Mock, University of California, Riverside; Jean Bedard, Universite Laval; Paul Coram, University of Melbourne; Reza Espahbodi, Washburn University; Rick C. Warne, George Mason University Date Dec. 10, 2013
Comment Letter Number: 92 (PDF) Author Chris Knibb, Vice President, Chief Accounting Officer and Corporate Controller Company/Organization

Express Scripts Holding Company

Date Dec. 10, 2013
Comment Letter Number: 93 (PDF) Author Carolyn D. Beaver Date Dec. 10, 2013
Comment Letter Number: 94 (PDF) Author Alan Siposs, Managing Director Company/Organization

FMV Capital Markets, Inc.

Date Dec. 10, 2013
Comment Letter Number: 95 (PDF) Author Paige W. Pierce, President & CEO Company/Organization

RW Smith

Date Dec. 10, 2013
Comment Letter Number: 96 (PDF) Author Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director Assurance Standards, International Affairs Company/Organization

Institut der Wirtschaftsprufer (IDW)

Date Dec. 11, 2013
Comment Letter Number: 97 (PDF) Author Andre Kilesse, President; Olivier Boutellis-Taft, Chief Executive Company/Organization

Federation of European Accountants (FEE)

Date Dec. 11, 2013
Comment Letter Number: 98 (PDF) Author Steve Lucas, Audit Committee Chair Company/Organization

Transocean Ltd.

Date Dec. 11, 2013
Comment Letter Number: 99 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Dec. 11, 2013
Comment Letter Number: 100 (PDF) Author Joseph A. Hemphill III, President/CEO Company/Organization

Regional Brokers Inc

Date Dec. 11, 2013
Comment Letter Number: 101 (PDF) Author Company/Organization

Eide Bailly LLP

Date Dec. 11, 2013
Comment Letter Number: 102 (PDF) Author Steven M. West, Chair, Audit Committee Company/Organization

Cisco Systems, Inc.

Date Dec. 11, 2013
Comment Letter Number: 103 (PDF) Author Sayaka Sumida, Executive Board Member-Auditing Standards Company/Organization

The Japanese Institute of Certified Public Accountants

Date Dec. 11, 2013
Comment Letter Number: 104 (PDF) Author August J. Hoerrner Company/Organization

Tullett Prebon

Date Dec. 11, 2013
Comment Letter Number: 105 (PDF) Author David M. Drillock, Chief Financial Officer Company/Organization

Cytec Industries Inc.

Date Dec. 11, 2013
Comment Letter Number: 106 (PDF) Author Donna M. England, Chief Accounting Officer Company/Organization

DTE Energy Company

Date Dec. 11, 2013
Comment Letter Number: 107 (PDF) Author Frank Minard, Managing Partner Company/Organization

XT Capital Partners

Date Dec. 11, 2013
Comment Letter Number: 108 (PDF) Author Donna B. DiMaria, CEO/Principal Company/Organization

Tessera Capital Partners, LLC

Date Dec. 11, 2013
Comment Letter Number: 109 (PDF) Author Joe Lydon, Managing Director, Founder Company/Organization

Goal Consulting LLC

Date Dec. 11, 2013
Comment Letter Number: 110 (PDF) Author Company/Organization

Crowe Horwath LLP

Date Dec. 11, 2013
Comment Letter Number: 111 (PDF) Author Brian Macnamara, Senior Vice President and Corporate Controller Company/Organization

Host Hotels & Resorts, Inc.

Date Dec. 11, 2013
Comment Letter Number: 112 (PDF) Author Andrew Phillips Company/Organization

Hamersley Partners

Date Dec. 11, 2013
Comment Letter Number: 113 (PDF) Author Monica Daggs, Vice President Compliance, CFS AML Compliance Officer Company/Organization

CUSO Financial Services LP; Sorrento Pacific Financial, LLC

Date Dec. 11, 2013
Comment Letter Number: 114 (PDF) Author Kenneth Wolf, Chief Operating Officer and Chief Financial Officer Company/Organization

Natural Alternatives International, Inc

Date Dec. 9, 2013
Comment Letter Number: 115 (PDF) Author Richard Galanti, Executive Vice President and Chief Financial Officer Company/Organization

Costco Wholesale Corporation

Date Dec. 11, 2013
Comment Letter Number: 116 (PDF) Author K. Jon Taylor, Vice President, Controller and Chief Accounting Officer Company/Organization

FirstEnergy Corp.

Date Dec. 11, 2013
Comment Letter Number: 117 (PDF) Author Bob Callaghan, Partner Company/Organization

Pursuit Capital Marketing, LLC

Date Dec. 11, 2013
Comment Letter Number: 118 (PDF) Author John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate Controller Company/Organization

FedEx Corporation

Date Dec. 11, 2013
Comment Letter Number: 119 (PDF) Author James Kendrick, Vice President, Accounting & Capital Policy Company/Organization

Independent Community Bankers of America

Date Dec. 11, 2013
Comment Letter Number: 120 (PDF) Author James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Dec. 11, 2013
Comment Letter Number: 121 (PDF) Author Robert N. Waxman, CPA Date Dec. 11, 2013
Comment Letter Number: 122 (PDF) Author G. Scott Speedlove, Senior Vice President and Chief Financial Officer Company/Organization

Tesoro Corporation

Date Dec. 11, 2013
Comment Letter Number: 123 (PDF) Author J. Gordon Rhodes, President, Financial Consultant Company/Organization

Rhodes Securities Incorporated

Date Dec. 11, 2013
Comment Letter Number: 124 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company/Organization

MetLife, Inc.

Date Dec. 11, 2013
Comment Letter Number: 125 (PDF) Author George L. Yungman, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards Company/Organization

National Association of Real Estate Investment Trusts

Date Dec. 11, 2013
Comment Letter Number: 126 (PDF) Author Chet Hebert, Chairman & CEO Company/Organization

Colorado Financial Service Corporation

Date Dec. 11, 2013
Comment Letter Number: 127 (PDF) Author Ray Thompson, Senior Vice President/CCO/COO Company/Organization

Dorsey & Company, Inc.

Date Dec. 11, 2013
Comment Letter Number: 128 (PDF) Author Pw Carey Date Dec. 11, 2013
Comment Letter Number: 129 (PDF) Author John F. Murphy, Senior Vice President and Chief Accounting Officer Company/Organization

DIRECTV

Date Dec. 11, 2013
Comment Letter Number: 130 (PDF) Author Joseph M. Lawless, President Company/Organization

Sentinel Brokers Company, Inc.

Date Dec. 11, 2013
Comment Letter Number: 131 (PDF) Author Joseph A. Maffia, CPA, Professor Company/Organization

Hunter College Graduate Program

Date Dec. 11, 2013
Comment Letter Number: 132 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Dec. 11, 2013
Comment Letter Number: 133 (PDF) Author Donald A. Zakrowski, Vice President, Finance and Chief Accounting Officer Company/Organization

Eli Lilly and Company

Date Dec. 11, 2013
Comment Letter Number: 134 (PDF) Author Steve Howarth, Vice President Corporate Audit; Mary Wilcox, Vice President & Chief Accounting Officer Company/Organization

Medtronic, Inc.

Date Dec. 11, 2013
Comment Letter Number: 135 (PDF) Author Brian Fitzgibbon Company/Organization

Fitzgibbon Toigo & Co. LLC

Date Dec. 11, 2013
Comment Letter Number: 136 (PDF) Author Amy Beattie, C.O.O. Company/Organization

Sorrento Pacific Financial, LLC

Date Dec. 11, 2013
Comment Letter Number: 137 (PDF) Author Deborah Castiglioni, CEO Company/Organization

Cutter & Company, Inc.

Date Dec. 11, 2013
Comment Letter Number: 138 (PDF) Author Chris Charles, President Company/Organization

Wulff, Hansen & Co.

Date Dec. 11, 2013
Comment Letter Number: 139 (PDF) Author Glenn Bradley, CPA, Chair, Emerging Standards Committee Company/Organization

Kentucky Society of Certified Public Accountants

Date Dec. 11, 2013
Comment Letter Number: 140 (PDF) Author Charles L. Jacobson, Assistant Controller and Chief Accountant Company/Organization

Praxair, Inc.

Date Dec. 11, 2013
Comment Letter Number: 141 (PDF) Author Robert Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, Director Company/Organization

Committee on Capital Markets Regulation

Date Dec. 11, 2013
Comment Letter Number: 142 (PDF) Author Sam Eldessouky, Senior Vice President, Controller and Chief Accounting Officer Company/Organization

Tyco International Ltd.

Date Dec. 11, 2013
Comment Letter Number: 143 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Dec. 11, 2013
Comment Letter Number: 144 (PDF) Author Susan Ferris Wyderko, President, CEO Company/Organization

Mutual Fund Directors Forum

Date Dec. 11, 2013
Comment Letter Number: 145 (PDF) Author Bruce J. Nordstrom, President Company/Organization

Nordstrom & Associates, P.C.

Date Dec. 10, 2013
Comment Letter Number: 146 (PDF) Author Robert W. Fisher, Director of Financial Reporting Company/Organization

Washington Real Estate Investment Trust

Date Dec. 11, 2013
Comment Letter Number: 147 (PDF) Author Ken Daly, President and CEO; Reatha Clark King, Chair Company/Organization

National Association of Corporate Directors

Date Dec. 11, 2013
Comment Letter Number: 148 (PDF) Author Company/Organization

Davis Polk & Wardwell LLP

Date Dec. 11, 2013
Comment Letter Number: 149 (PDF) Author Kevin L. Cook, Senior Vice President, Corporate Controller Company/Organization

Booz Allen Hamilton

Date Dec. 11, 2013
Comment Letter Number: 150 (PDF) Author Vincent Sorgi, Vice President & Controller Company/Organization

PPL Corporation

Date Dec. 11, 2013
Comment Letter Number: 151 (PDF) Author Wendy C. Arlin, Senior Vice President, Controller; D. Andy Meeting, Vice President, Financial Reporting Company/Organization

L Brands, Inc.

Date Dec. 11, 2013
Comment Letter Number: 152 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company/Organization

United States Government Accountability Office (GAO)

Date Dec. 11, 2013
Comment Letter Number: 153 (PDF) Author Richard J. Dahl, Chairman, Audit Committee Company/Organization

IDACORP, Inc.; Idaho Power Company

Date Dec. 11, 2013
Comment Letter Number: 154 (PDF) Author Darrel T. Anderson, Executive Vice President, Administrative Services and Chief Financial Officer; President and Chief Financial Officer Company/Organization

IDACORP, Inc.; Idaho Power Company

Date Dec. 11, 2013
Comment Letter Number: 155 (PDF) Author Company/Organization

BDO USA, LLP

Date Dec. 11, 2013
Comment Letter Number: 156 (PDF) Author Company/Organization

Sullivan & Cromwell LLP

Date Dec. 11, 2013
Comment Letter Number: 157 (PDF) Author Tammy S. Mitchell, Vice President & Corporate Controller Company/Organization

TRW Automotive Holdings Corp.

Date Dec. 11, 2013
Comment Letter Number: 158 (PDF) Author Jill E. Aebker, Executive Vice President, General Counsel & Corporate Secretary Company/Organization

Tim Hortons Inc.

Date Dec. 11, 2013
Comment Letter Number: 159 (PDF) Author Michael J. Stephan, Vice President-Corporate Controller Company/Organization

AutoNation, Inc.

Date Dec. 11, 2013
Comment Letter Number: 160 (PDF) Author Company/Organization

Grant Thornton LLP

Date Dec. 11, 2013
Comment Letter Number: 161 (PDF) Author Roger K. Newport, Vice President, Finance and Chief Financial Officer; Gregory A. Hoffbauer, Controller and Chief Accounting Officer Company/Organization

AK Steel Corporation

Date Dec. 11, 2013
Comment Letter Number: 162 (PDF) Author Barbara Roper, Director of Investor Protection Company/Organization

Consumer Federation of America

Date Dec. 11, 2013
Comment Letter Number: 163 (PDF) Author Janelle Tzanetakos, Director, Financial Reporting and Technical Accounting Company/Organization

Coca-Cola Enterprises, Inc.

Date Dec. 11, 2013
Comment Letter Number: 164 (PDF) Author Company/Organization

CohnReznick LLP

Date Dec. 11, 2013
Comment Letter Number: 165 (PDF) Author Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer Company/Organization

Nike, Inc.

Date Dec. 11, 2013
Comment Letter Number: 166 (PDF) Author Brad Kimbrough, Executive Vice President, Controller and Chief Accounting Officer Company/Organization

Regions Financial Corporation

Date Dec. 11, 2013
Comment Letter Number: 167 (PDF) Author Company/Organization

Mayer Hoffman McCann P.C.

Date Dec. 11, 2013
Comment Letter Number: 168 (PDF) Author Katharine E Bagshaw FCA Company/Organization

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Dec. 11, 2013
Comment Letter Number: 169 (PDF) Author Brent A. Woodford, Senior Vice President, Planning and Control Company/Organization

The Walt Disney Company

Date Dec. 11, 2013
Comment Letter Number: 170 (PDF) Author Kevin M. McNamara, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial Officer Company/Organization

Tyson Foods, Inc.

Date Dec. 11, 2013
Comment Letter Number: 171 (PDF) Author Colette Rustad, Senior Vice President and Controller; Wendy Louie, Vice President, Reporting Company/Organization

Goldcorp, Inc.

Date Dec. 11, 2013
Comment Letter Number: 172 (PDF) Author Raymond R. Quintin, CPA, Technical Director of A&A Professional Practices Company/Organization

Cherry Bekaert LLP

Date Dec. 11, 2013
Comment Letter Number: 173 (PDF) Author Michael L. Gullette, Vice President-Accounting and Financial Management Company/Organization

American Bankers Association

Date Dec. 11, 2013
Comment Letter Number: 174 (PDF) Author Ronald P. Badie; Joseph C. Berenato; Vanessa C. L. Chang; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez Company/Organization

American Funds

Date Dec. 11, 2013
Comment Letter Number: 175 (PDF) Author Amy B.R. Lancellotta, Managing Director; Gregory M. Smith, Senior Director-Fund Accounting Company/Organization

Independent Directors Council; Investment Company Institute

Date Dec. 11, 2013
Comment Letter Number: 176 (PDF) Author Thurman K. Case, Chief Financial Officer Company/Organization

Cirrus Logic Inc.

Date Dec. 11, 2013
Comment Letter Number: 177 (PDF) Author Henry A. Ingalls, Director, SEC Reporting and GAAP Analysis Company/Organization

PNM Resources, Inc.

Date Dec. 11, 2013
Comment Letter Number: 178 (PDF) Author Marion G. Wrobel, Vice-President, Policy and Operations Company/Organization

Canadian Bankers Association

Date Dec. 11, 2013
Comment Letter Number: 179 (PDF) Author Company/Organization

KPMG LLP

Date Dec. 11, 2013
Comment Letter Number: 180 (PDF) Author Mike Monahan, Senior Director, Accounting Policy Company/Organization

American Council of Life Insurers

Date Dec. 11, 2013
Comment Letter Number: 181 (PDF) Author Trevor I. Mihalik, Senior Vice President, Controller and Chief Accounting Officer Company/Organization

Sempra Energy

Date Dec. 11, 2013
Comment Letter Number: 182 (PDF) Author Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; Adrien Deberghe, Treasurer, Fidelity Sector Portfolios; Stephanie Dorsey, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, EVP, Chief Accounting Office FMR Company/Organization

FMR LLC (Fidelity Investments)

Date Dec. 11, 2013
Comment Letter Number: 183 (PDF) Author Richard F. McMahon, Jr., Vice President Company/Organization

Edison Electric Institute

Date Dec. 11, 2013
Comment Letter Number: 184 (PDF) Author Glenn W. Reed, Managing Director, Strategy and Finance Group Company/Organization

Vanguard

Date Dec. 11, 2013
Comment Letter Number: 185 (PDF) Author Nicholas J. Satriano, Chief Accountant Company/Organization

Federal Housing Finance Agency

Date Dec. 11, 2013
Comment Letter Number: 186 (PDF) Author David Wagner, Executive Managing Director and Head of Finance Affairs Company/Organization

The Clearing House Association L.L.C.

Date Dec. 11, 2013
Comment Letter Number: 187 (PDF) Author Sheri M. Morris, Senior Director and Head of U.S. Fund Administration Company/Organization

Invesco Advisers, Inc.

Date Dec. 11, 2013
Comment Letter Number: 188 (PDF) Author Patrick T. Mulva, Vice President and Controller Company/Organization

Exxon Mobil Corporation

Date Dec. 11, 2013
Comment Letter Number: 189 (PDF) Author Mari Buechner, President & CEO Company/Organization

Coordinated Capital Securities, Inc.

Date Dec. 11, 2013
Comment Letter Number: 190 (PDF) Author Sandra Powers Company/Organization

ARK Global LLC

Date Dec. 11, 2013
Comment Letter Number: 191 (PDF) Author Liz Collins, V.P. Operations Company/Organization

Financial Telesis Inc.

Date Dec. 11, 2013
Comment Letter Number: 192 (PDF) Author Jonathan Curtis, Managing Director Company/Organization

Bridge Street Advisors

Date Dec. 11, 2013
Comment Letter Number: 193 (PDF) Author Robert D. Ferraro, Vice-President Company/Organization

Teachers Financial Investment Corporation

Date Dec. 11, 2013
Comment Letter Number: 194 (PDF) Author Melanie Pinto, Director of Accounting Policy; Jayne Stewart, Chief Accounting Officer Company/Organization

Annaly Capital Management, Inc.

Date Dec. 11, 2013
Comment Letter Number: 195 (PDF) Author James Hoffmeister, Global Corporate Controller Company/Organization

Visa Inc.

Date Dec. 11, 2013
Comment Letter Number: 196 (PDF) Author Eleanor C. Sullivan Company/Organization

Denning and Company, LLC

Date Dec. 11, 2013
Comment Letter Number: 197 (PDF) Author Jeanne Montague Company/Organization

Barnard/Montague Capital Advisors

Date Dec. 11, 2013
Comment Letter Number: 198 (PDF) Author Steven V. Wilkinson, Chair of the Audit Committee Company/Organization

Entergy Corporation

Date Dec. 11, 2013
Comment Letter Number: 199 (PDF) Author Company/Organization

Wolf & Company, P.C.

Date Dec. 11, 2013
Comment Letter Number: 200 (PDF) Author Elizabeth L. Crane Company/Organization

Q Advisors

Date Dec. 11, 2013
Comment Letter Number: 201 (PDF) Author Daniel H. Veatch, Managing Director and Chief Compliance Officer Company/Organization

GCA Savvian Advisors

Date Dec. 11, 2013
Comment Letter Number: 202 (PDF) Author Rick Dahl, EVP, Sorrento Pacific Financial, LLC; Chief Compliance Officer, CUSO Financial Services, LP Date Dec. 11, 2013
Comment Letter Number: 203 (PDF) Author Phillip G. Goff, Senior Vice President, Funds Treasurer Company/Organization

TIAA-CREF

Date Dec. 11, 2013
Comment Letter Number: 204 (PDF) Author Ron M. Lissak, Managing Partner Company/Organization

Catapult Advisors LLC

Date Dec. 11, 2013
Comment Letter Number: 205 (PDF) Author Joseph V. Carcello, EY and Business Alumni Professor, Executive Director-Corporate Governance Center Company/Organization

The University of Tennessee

Date Dec. 11, 2013
Comment Letter Number: 206 (PDF) Author Joseph R. Bronson, Audit Committee Chairman Company/Organization

Maxim Integrated Products, Inc.

Date Dec. 11, 2013
Comment Letter Number: 207 (PDF) Author Matthew J. Foehr, Vice President and Comptroller Company/Organization

Chevron Corporation

Date Dec. 11, 2013
Comment Letter Number: 208 (PDF) Author Gilbert F. Viets Date Dec. 11, 2013
Comment Letter Number: 209 (PDF) Author Stephen J. Cosgrove, Chairman, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Dec. 11, 2013
Comment Letter Number: 210 (PDF) Author Andrea Forster, Corporate Controller, Principal Accounting Officer Company/Organization

MasterCard Incorporated

Date Dec. 11, 2013
Comment Letter Number: 211 (PDF) Author Monty Garrett, Vice President-Finance Company/Organization

Verizon Communications Inc.

Date Dec. 11, 2013
Comment Letter Number: 212 (PDF) Author Stacy Havener Company/Organization

Havener Capital Partners LLC

Date Dec. 12, 2013
Comment Letter Number: 213 (PDF) Author Steven Rubenstein Company/Organization

Arrow Investments, Inc.

Date Dec. 12, 2013
Comment Letter Number: 214 (PDF) Author Deborah M. Higgins, President Company/Organization

Higgins Capital Management, Inc.

Date Dec. 12, 2013
Comment Letter Number: 215 (PDF) Author Donald C. Bertucio Company/Organization

GrandFund Investment Group, LLC

Date Dec. 12, 2013
Comment Letter Number: 216 (PDF) Author Mike Sladky, Account Executive Company/Organization

Woodruff-Sawyer & Co.

Date Dec. 12, 2013
Comment Letter Number: 217 (PDF) Author John Cornish Date Dec. 12, 2013
Comment Letter Number: 218 (PDF) Author Stewart M. Kim Company/Organization

PGP Capital Advisors, LLC

Date Dec. 12, 2013
Comment Letter Number: 219 (PDF) Author Yves Nicolas, President, CNCC; Joseph Zorgniotti, President, CSOEC Company/Organization

Compagnie Nationale des Commissaires Aux Comptes (CNCC), Conseil Superieur de l'Ordre des Experts-Comptables (CSOEC)

Date Dec. 13, 2013
Comment Letter Number: 220 (PDF) Author Michael R. Young, Chair, Committee on Financial Reporting Company/Organization

Association of the Bar of the City of New York

Date Dec. 9, 2013
Comment Letter Number: 221 (PDF) Author Richard J. Noechel, Vice President and Controller Company/Organization

The Goodyear Tire & Rubber Company

Date Dec. 11, 2013
Comment Letter Number: 222 (PDF) Author Jeff Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Dec. 16, 2013
Comment Letter Number: 223 (PDF) Author R. Craig Owen, Senior Vice President and Chief Financial Officer; Josh C. Anders, Vice President and Controller Company/Organization

Southwestern Energy Company

Date Dec. 11, 2013
Comment Letter Number: 224 (PDF) Author Robert Reilly, Executive Vice President and Chief Financial Officer; Gregory Kozich, Senior Vice President and Controller Company/Organization

PNC Financial Services Group, Inc.

Date Dec. 17, 2013
Comment Letter Number: 225 (PDF) Author Richard J. Schlueter, Vice President, Controller and Chief Accounting Officer Company/Organization

Emerson

Date Dec. 17, 2013
Comment Letter Number: 226 (PDF) Author Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial Reporting Company/Organization

Comcast Corporation

Date Dec. 18, 2013
Comment Letter Number: 227 (PDF) Author J. Michael Cook, Chairman of the Audit Committee Company/Organization

Comcast Corporation

Date Dec. 18, 2013
Comment Letter Number: 228 (PDF) Author Company/Organization

Ernst & Young LLP

Date Dec. 18, 2013
Comment Letter Number: 229 (PDF) Author Peter Clapman Date Dec. 5, 2013
Comment Letter Number: 230 (PDF) Author Brian Hunt, FCPA, FCA, Chief Executive Officer Company/Organization

Canadian Public Accountability Board

Date Dec. 18, 2013
Comment Letter Number: 231 (PDF) Author Company/Organization

Cleary Gottlieb Steen & Hamilton LLP

Date Dec. 23, 2013
Comment Letter Number: 232 (PDF) Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Ashwinpaul C. Sondhi, Chair, Corporate Disclosure Policy Council Company/Organization

CFA Institute

Date Dec. 30, 2013
Comment Letter Number: 233 (PDF) Author Darla C. Stuckey, SVP, Policy & Advocacy Company/Organization

Society of Corporate Secretaries & Governance Professionals

Date Jan. 21, 2014
Comment Letter Number: 234 (PDF) Author Charles H. Noski, Chairman; Dina Dublon; Stephen J. Luczo; Dr. Helmut Panke Company/Organization

Audit Committee of the Board of Directors, Microsoft Corporation

Date Jan. 20, 2014
Comment Letter Number: 235 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Jan. 30, 2014
Comment Letter Number: 236 (PDF) Author Robert F. Storch, Federal Deposit Insurance Company; Steven P. Merriett, Board of Governors of the Federal Reserve System; Larry Fazio, National Credit Union Administration; Kathy K. Murphy, Office of the Comptroller of the Currency Company/Organization

Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the Currency

Date Feb. 6, 2014
Comment Letter Number: 237 (PDF) Author Anne Sheehan, Director of Corporate Governance Company/Organization

California State Teachers' Retirement System

Date Feb. 11, 2014
Comment Letter Number: 238 (PDF) Author Michael P. McCauley, Senior Officer, Investment Programs and Governance Company/Organization

State Board of Administration of Florida

Date Feb. 26, 2014
Comment Letter Number: 239 (PDF) Author Gregory M. Smith, Senior Director - Fund Accounting Company/Organization

Investment Company Institute

Date Feb. 27, 2014
Comment Letter Number: 240 (PDF) Author Jennifer Paquette, Chief Investment Officer Company/Organization

Colorado Public Employees' Retirement Association

Date Feb. 27, 2014
Comment Letter Number: 241 (PDF) Author Philip Johnson Date Mar. 14, 2014
Comment Letter Number: 242 (PDF) Author Jeff Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Apr. 10, 2014
Comment Letter Number: 243 (PDF) Author Steven P. Rasche, Chief Financial Officer Company/Organization

The Laclede Group, Inc.

Date Apr. 23, 2014
Comment Letter Number: 244 (PDF) Author Michael W. Bell, Executive Vice President and Chief Financial Officer Company/Organization

State Street Corporation

Date May 2, 2014
Comment Letter Number: 245 (PDF) Author D. Keith Bell, Senior Vice President Accounting Policy Company/Organization

The Travelers Companies, Inc.

Date May 2, 2014
Comment Letter Number: 246 (PDF) Author Anne Simpson, Senior Portfolio Manager, Director of Global Governance Company/Organization

California Public Employees' Retirement System (CalPERS)

Date May 2, 2014
Comment Letter Number: 247 (PDF) Author Pw Carey Date May 2, 2014
Comment Letter Number: 248 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Jun. 19, 2014

Comment Letters (Concept Release)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Jun. 28, 2011
Comment Letter Number: 2 (PDF) Author Douglas D. Hawkes, CPA, Audit Partner Company/Organization

Hansen, Barnett & Maxwell, P.C.

Date Jul. 1, 2011
Comment Letter Number: 3 (PDF) Author James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor Company/Organization

University of Notre Dame, Mendoza College of Business

Date Jul. 5, 2011
Comment Letter Number: 4 (PDF) Author Stephen A. Zeff Company/Organization

Rice University

Date Jul. 11, 2011
Comment Letter Number: 5 (PDF) Author Chris Barnard, Actuary Date Jul. 21, 2011
Comment Letter Number: 6 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company/Organization

The University of Georgia, J. M. Tull School of Accounting

Date Jul. 21, 2011
Comment Letter Number: 7 (PDF) Author Ralph S. Saul Date Jul. 22, 2011
Comment Letter Number: 8 (PDF) Author Company/Organization

BerryDunn

Date Aug. 5, 2011
Comment Letter Number: 9 (PDF) Author Mike Mayo, CFA; Chris Spahr, CFA Date Aug. 24, 2011
Comment Letter Number: 10 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Sep. 1, 2011
Comment Letter Number: 11 (PDF) Author Robert P. Bedwell, CPA, Chair, Accounting Principles and Auditing Standards Committee; Deborah R. Fabbri, CPA; Edward Eager, CPA Company/Organization

Florida Institute of Certified Public Accountants (FICPA)

Date Jul. 15, 2011
Comment Letter Number: 12 (PDF) Author Arthur Siegel Date Sep. 8, 2011
Comment Letter Number: 13 (PDF) Author Gilbert F. Viets Date Sep. 9, 2011
Comment Letter Number: 13 (PDF) Author Howard Wolosky Date Aug. 19, 2011
Comment Letter Number: 14 (PDF) Author Tom Quaadman, Vice President Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness (CCMC)

Date Sep. 14, 2011
Comment Letter Number: 15 (PDF) Author Jeff Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Sep. 19, 2011
Comment Letter Number: 16 (PDF) Author Arthur J. Radin, CPA Company/Organization

Radin, Glass & Co., LLP

Date Sep. 19, 2011
Comment Letter Number: 17 (PDF) Author Matthew J. Foehr, Vice President and Comptroller Company/Organization

Chevron Corporation

Date Sep. 21, 2011
Comment Letter Number: 18 (PDF) Author Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer Company/Organization

FirstEnergy

Date Sep. 23, 2011
Comment Letter Number: 19 (PDF) Author Paula M. Young, CPA, Leader, Accounting and Auditing Standards Interest Group Company/Organization

New Jersey Society of Certified Public Accountants (NJSCPA)

Date Sep. 22, 2011
Comment Letter Number: 20 (PDF) Author Michael Hemingway Date Sep. 24, 2011
Comment Letter Number: 21 (PDF) Author Thomas P. O'Connor, Certified Public Accountant Date Sep. 30, 2011
Comment Letter Number: 22 (PDF) Author Scott E. Green, CPA, CMA Date Sep. 26, 2011
Comment Letter Number: 23 (PDF) Author Allan Cohen, Financial Reporting Committee; Irvin Andre Alexander, III, Small Business Financial & Regulatory Affairs Committee Company/Organization

Institute of Management Accountants

Date Sep. 22, 2011
Comment Letter Number: 24 (PDF) Author Victoria D. Harker, Executive Vice President and Chief Financial Officer Company/Organization

The AES Corporation

Date Sep. 26, 2011
Comment Letter Number: 25 (PDF) Author Howard B. Levy, Sr. Principal and Director, Technical Services Company/Organization

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date Sep. 26, 2011
Comment Letter Number: 26 (PDF) Author Company/Organization

BKD, LLP

Date Sep. 26, 2011
Comment Letter Number: 27 (PDF) Author Robert K. Gudbranson, Senior Vice President and Chief Financial Officer Company/Organization

INVACARE

Date Sep. 8, 2011
Comment Letter Number: 28 (PDF) Author Charles L. Jacobson, Assistant Controller and Chief Accountant Company/Organization

Praxair, Inc.

Date Sep. 27, 2011
Comment Letter Number: 29 (PDF) Author Mary Ellen Oliverio, CPA Date Sep. 24, 2011
Comment Letter Number: 30 (PDF) Author Susan K. Tonner, Assistant Vice President, Acquisition Policy Company/Organization

Aerospace Industries Association (AIA)

Date Sep. 27, 2011
Comment Letter Number: 31 (PDF) Author Loretta V. Cangialosi, Senior Vice President and Controller Company/Organization

Pfizer Inc.

Date Sep. 27, 2011
Comment Letter Number: 32 (PDF) Author Richard E. Piluso, President; Michele Amato; Robert W. Berliner; Jan C. Herringer; Julian E. Jacoby; Renee Mikalopas-Cassidy; William M. Stocker III Company/Organization

New York State Society of Certified Public Accountants (NYSSCPA)

Date Sep. 27, 2011
Comment Letter Number: 33 (PDF) Author Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer Company/Organization

NextEra Energy, Inc

Date Sep. 27, 2011
Comment Letter Number: 34 (PDF) Author Darren Brady, Manager Company/Organization

Hermes Equity Ownership Services Limited

Date Sep. 28, 2011
Comment Letter Number: 35 (PDF) Author Edward F. Smith MBA and CPA, Adjunct Professor Company/Organization

St. John's University

Date Sep. 28, 2011
Comment Letter Number: 36 (PDF) Author Vicki Corbett, Senior Vice President and Controller Company/Organization

Unum Group

Date Sep. 28, 2011
Comment Letter Number: 37 (PDF) Author James J. Malerba, Executive Vice President and Corporate Controller Company/Organization

State Street

Date Sep. 28, 2011
Comment Letter Number: 38 (PDF) Author Michael T. Daggett, CPA, Chair; David A. Costello, CPA, President & CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date Sep. 28, 2011
Comment Letter Number: 39 (PDF) Author John P. Rielly, Senior Vice President and Chief Financial Officer Company/Organization

Hess Corporation

Date Sep. 28, 2011
Comment Letter Number: 40 (PDF) Author Bruce Winter, FCA, Chair Company/Organization

Auditing and Assurance Standards Board (AASB)

Date Sep. 30, 2011
Comment Letter Number: 41 (PDF) Author Richard J. Schlueter, Vice President & Chief Accounting Officer Company/Organization

Emerson

Date Sep. 28, 2011
Comment Letter Number: 42 (PDF) Author Rajan Parmeswar, Aetna Inc., Vice President, Controller and Chief Accounting Officer; Mary T. Hoeltzel, CIGNA Corporation, Vice President and Chief Accounting Officer; et al. Company/Organization

Aetna Inc., CIGNA Corporation, Humana Inc., UnitedHealth Group Incorporated, and WellPoint Inc.

Date Sep. 28, 2011
Comment Letter Number: 43 (PDF) Author Company/Organization

Mayer Hoffman McCann P.C.

Date Sep. 28, 2011
Comment Letter Number: 44 (PDF) Author Vanessa C.L. Chang Date Sep. 28, 2011
Comment Letter Number: 45 (PDF) Author William W. Sihler, MBA, DBA, Ronald E. Trzcinski Professor of Business Administration Company/Organization

University of Virginia

Date Sep. 23, 2011
Comment Letter Number: 46 (PDF) Author Joseph Bronson, Principal & CEO of the Bronson Group, LLC, Chairman of the Audit Committee, Maxim Integrated Products, Inc. Company/Organization

Maxim Integrated Products, Inc.

Date Sep. 27, 2011
Comment Letter Number: 47 (PDF) Author Lee White, Executive General Manager - Members Company/Organization

The Institute of Chartered Accountants in Australia

Date Sep. 28, 2011
Comment Letter Number: 48 (PDF) Author Company/Organization

Financial Reporting Council (FRC)

Date Sep. 29, 2011
Comment Letter Number: 49 (PDF) Author Robert J. Sonnelitter, CPA Date Sep. 28, 2011
Comment Letter Number: 50 (PDF) Author James Kendrick, Vice President, Accounting & Capital Policy Company/Organization

Independent Community Bankers of America (ICBA)

Date Sep. 29, 2011
Comment Letter Number: 51 (PDF) Author Carol B. Tomé, Chief Financial Officer & EVP - Corporate Services Company/Organization

The Home Depot, Inc.

Date Sep. 29, 2011
Comment Letter Number: 52 (PDF) Author Everardo Goyanes, Chairman of the Audit Committee; J. Taft Symonds, Member of the Audit Committee; Christopher M. Temple, Member of Audit Committee; et al. Company/Organization

Plains All American Pipeline, L.P.

Date Sep. 28, 2011
Comment Letter Number: 53 (PDF) Author Hon. Barbara H. Franklin, Chairman; Kenneth Daly, President and CEO Company/Organization

National Association of Corporate Directors (NACD)

Date Sep. 27, 2011
Comment Letter Number: 54 (PDF) Author Lawrence Boysen, Senior Vice President and Corporate Controller Company/Organization

CNA Financial Corporation (CNA)

Date Sep. 29, 2011
Comment Letter Number: 55 (PDF) Author Elyse Douglas, Executive Vice President and Chief Financial Officer Company/Organization

The Hertz Corporation

Date Sep. 29, 2011
Comment Letter Number: 56 (PDF) Author Company/Organization

McGladrey & Pullen, LLP

Date Sep. 29, 2011
Comment Letter Number: 57 (PDF) Author Douglas J. Anderson, CPA, CIA Date Sep. 29, 2011
Comment Letter Number: 58 (PDF) Author Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee Company/Organization

California Society of Certified Public Accountants (CalCPA)

Date Sep. 29, 2011
Comment Letter Number: 59 (PDF) Author Patti McKee, CPA, EVP, Chief Financial Officer Company/Organization

ViewPoint Bank

Date Sep. 29, 2011
Comment Letter Number: 60 (PDF) Author Glenn P. Barba, Vice President, Controller and Chief Accounting Officer Company/Organization

CMS Energy Corporation and Consumers Energy Company

Date Sep. 29, 2011
Comment Letter Number: 61 (PDF) Author Jennifer Paquette, Chief Investment Officer Company/Organization

Colorado Public Employees' Retirement Association (Colorado PERA)

Date Sep. 29, 2011
Comment Letter Number: 62 (PDF) Author Company/Organization

Crowe Horwath LLP

Date Sep. 29, 2011
Comment Letter Number: 63 (PDF) Author Certain members of the PCAOB's Investor Advisory Group Date Sep. 29, 2011
Comment Letter Number: 64 (PDF) Author Joseph R. Bronson, Chair, Audit Committee of the Board of Directors; John W. Prosser, Jr., Executive Vice President, Finance and Administration Company/Organization

Jacobs Engineering Group Inc.

Date Sep. 29, 2011
Comment Letter Number: 65 (PDF) Author Tomasz Walkosz Date Sep. 29, 2011
Comment Letter Number: 66 (PDF) Author Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the American Gas Association Accounting Advisory Council Company/Organization

American Gas Association (AGA)

Date Sep. 29, 2011
Comment Letter Number: 67 (PDF) Author Diane L. Ford, Vice President and Corporate Controller Company/Organization

Integrys Energy Group, Inc.

Date Sep. 29, 2011
Comment Letter Number: 68 (PDF) Author Patrick T. Mulva, Vice President and Controller Company/Organization

Exxon Mobile Corporation

Date Sep. 29, 2011
Comment Letter Number: 69 (PDF) Author Alex Malley FCPA, Chief Executive Officer Company/Organization

CPA Australia

Date Sep. 30, 2011
Comment Letter Number: 70 (PDF) Author Suzanne Hamlet Shatto Date Sep. 30, 2011
Comment Letter Number: 71 (PDF) Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer Company/Organization

Institute of Internal Auditors (IIA)

Date Sep. 30, 2011
Comment Letter Number: 72 (PDF) Author Klaus-Peter Feld, Executive Director; Wolfgang P. Böhm, Director, International Affairs Company/Organization

Institute Der Wirtschaftsprüfer

Date Sep. 30, 2011
Comment Letter Number: 73 (PDF) Author James D. Frias, Chief Financial Officer, Treasurer and Executive Vice President Company/Organization

Nucor Corporation

Date Sep. 30, 2011
Comment Letter Number: 74 (PDF) Author John Doyle, Vice President & Comptroller Company/Organization

Liberty Mutual Group

Date Sep. 30, 2011
Comment Letter Number: 75 (PDF) Author Richard F. McMahon, Jr., Vice President Company/Organization

Edison Electric Institute

Date Sep. 30, 2011
Comment Letter Number: 76 (PDF) Author John M. Ferrari, Chief Financial Officer and Treasurer Company/Organization

United Therapeutics Corporation

Date Sep. 30, 2011
Comment Letter Number: 77 (PDF) Author Company/Organization

KPMG LLP

Date Sep. 30, 2011
Comment Letter Number: 78 (PDF) Author Michal J. McGuire, Chief Financial Officer Company/Organization

Endurance Specialty Holdings Ltd.

Date Sep. 30, 2011
Comment Letter Number: 79 (PDF) Author Philip Johnson, FEE President Company/Organization

Federation of European Accountants (FEE)

Date Sep. 30, 2011
Comment Letter Number: 80 (PDF) Author William C. Hines, Chair, Financial Reporting Committee, Risk Management and Financial Reporting Council Company/Organization

American Academy of Actuaries

Date Sep. 30, 2011
Comment Letter Number: 81 (PDF) Author Marsha A. Schulte, Vice President, Finance and Controller Company/Organization

Rockwell Collins, Inc.

Date Sep. 30, 2011
Comment Letter Number: 82 (PDF) Author Dorothy A. Berry, Chair, IDC Governing Council Company/Organization

Independent Directors Council (IDC)

Date Sep. 30, 2011
Comment Letter Number: 83 (PDF) Author Gerald W. McEntee, International President Company/Organization

American Federation of State, County and Municipal Employees (AFSCME)

Date Sep. 30, 2011
Comment Letter Number: 84 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company/Organization

United States Government Accountability Office (GAO)

Date Sep. 30, 2011
Comment Letter Number: 85 (PDF) Author Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy Manager Company/Organization

SwissHoldings

Date Sep. 30, 2011
Comment Letter Number: 86 (PDF) Author Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Sep. 30, 2011
Comment Letter Number: 87 (PDF) Author Gregory M. Smith, Director - Operations/Fund Accounting Company/Organization

Investment Company Institute

Date Sep. 30, 2011
Comment Letter Number: 88 (PDF) Author Tammy S. Mitchell, Vice President & Corporate Controller Company/Organization

TRW Automotive Holdings Corp.

Date Sep. 30, 2011
Comment Letter Number: 89 (PDF) Author Jack T. Ciesielski, CPA, CFA, President Company/Organization

R.G. Associates, Inc.

Date Sep. 30, 2011
Comment Letter Number: 90 (PDF) Author Bernard G. Dvorak, Senior Vice President & Co-Chief Financial Officer Company/Organization

Liberty Global, Inc. (LGI)

Date Sep. 30, 2011
Comment Letter Number: 91 (PDF) Author Brian M. Beattie, Chief Financial Officer; Sujit Kankanwadi, Director, Accounting Company/Organization

Synopsys, Inc.

Date Sep. 30, 2011
Comment Letter Number: 92 (PDF) Author Company/Organization

PricewaterhouseCoopers LLC

Date Sep. 30, 2011
Comment Letter Number: 93 (PDF) Author David W. Lambert, Senior Vice President and Chief Financial Officer Company/Organization

Plum Creek Timber Company, Inc.

Date Sep. 30, 2011
Comment Letter Number: 94 (PDF) Author Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate Controller Company/Organization

Limited Brands, Inc.

Date Sep. 29, 2011
Comment Letter Number: 95 (PDF) Author Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer Company/Organization

Northrop Grumman

Date Sep. 29, 2011
Comment Letter Number: 96 (PDF) Author Carleen C. Kohut, Chief Operating Officer Company/Organization

National Retail Federation

Date Sep. 30, 2011
Comment Letter Number: 97 (PDF) Author Cynthia M. Fornelli, Executive Director Company/Organization

Center for Audit Quality

Date Sep. 30, 2011
Comment Letter Number: 98 (PDF) Author Anne G. Waleski, Vice President, Chief Financial Officer and Treasurer Company/Organization

Markel Corporation

Date Sep. 28, 2011
Comment Letter Number: 99 (PDF) Author D. Paul Dascoli, Senior Vice President, Chief Financial and Treasurer Company/Organization

Express, Inc.

Date Sep. 30, 2011
Comment Letter Number: 100 (PDF) Author Vincent Sorgi, Vice President and Controller Company/Organization

PPL Corporation

Date Sep. 30, 2011
Comment Letter Number: 101 (PDF) Author Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development Company/Organization

Biotechnology Industry Organization (BIO)

Date Sep. 30, 2011
Comment Letter Number: 102 (PDF) Author Company/Organization

BDO USA, LLP

Date Sep. 30, 2011
Comment Letter Number: 103 (PDF) Author Damon A. Silvers, Director of Policy & Special Counsel Company/Organization

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Sep. 30, 2011
Comment Letter Number: 104 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Sep. 30, 2011
Comment Letter Number: 105 (PDF) Author Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Sally Lion, Manager, External Reporting Company/Organization

Federated Investors, Inc.

Date Sep. 30, 2011
Comment Letter Number: 106 (PDF) Author Company/Organization

Rosen Seymour Shapss Martin & Company LLP

Date Sep. 28, 2011
Comment Letter Number: 107 (PDF) Author Casey Chroust, Executive Vice President, Retail Operations Company/Organization

Retail Industry Leaders Association (RILA)

Date Sep. 30, 2011
Comment Letter Number: 108 (PDF) Author Nicholas J. Satriano, Chief Accountant, Federal Housing Finance Agency Company/Organization

Federal Housing Finance Agency (FHFA)

Date Sep. 30, 2011
Comment Letter Number: 109 (PDF) Author Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; John R. Hebble, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, Executive Vice President, Chief Accounting Officer Company/Organization

FMR LLC (Fidelity)

Date Sep. 30, 2011
Comment Letter Number: 110 (PDF) Author Martin Fenton, Chairman Company/Organization

Senior Resource Group (SRG)

Date Sep. 30, 2011
Comment Letter Number: 111 (PDF) Author Matthew J. Peel, CPA, Director of Accounting Research Company/Organization

Cole Real Estate Investments

Date Sep. 30, 2011
Comment Letter Number: 112 (PDF) Author Richard H. Fleming, Executive Vice President and Chief Financial Officer Company/Organization

USG Corporation

Date Sep. 30, 2011
Comment Letter Number: 113 (PDF) Author Scott D. Hamilton, Senior Vice President and Chief Accounting Officer Company/Organization

CC Media Holdings, Inc.

Date Sep. 29, 2011
Comment Letter Number: 114 (PDF) Author Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer Company/Organization

PAA Natural Gas Storage

Date Sep. 29, 2011
Comment Letter Number: 115 (PDF) Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer Company/Organization

Eli Lilly and Company (Lilly)

Date Sep. 30, 2011
Comment Letter Number: 116 (PDF) Author Fatima Alali Company/Organization

California State University Fullerton

Date Sep. 24, 2011
Comment Letter Number: 117 (PDF) Author Paula A. Kuykendall, Senior Vice President and Chief Accounting Officer Company/Organization

Hilton Worldwide, Inc.

Date Sep. 30, 2011
Comment Letter Number: 118 (PDF) Author Michael L. Gullette, Vice President - Accounting and Financial Management Company/Organization

American Bankers Association (ABA)

Date Sep. 30, 2011
Comment Letter Number: 119 (PDF) Author Arlen O. Glenewinkel, Vice President and Controller Company/Organization

Tesoro Corporation

Date Sep. 30, 2011
Comment Letter Number: 120 (PDF) Author Company/Organization

Sullivan & Cromwell LLP

Date Sep. 30, 2011
Comment Letter Number: 121 (PDF) Author Betsy Rafael, Vice President and Corporate Controller Company/Organization

Apple Inc.

Date Sep. 30, 2011
Comment Letter Number: 122 (PDF) Author James M. Brown, Senior Vice President & Principal Financial Officer - The Capital Group Companies; Brian D. Bullard, Senior Vice President - Fund Business Management Group - Capital Research and Management Company; et al. Company/Organization

Capital Research and Management Company

Date Sep. 30, 2011
Comment Letter Number: 123 (PDF) Author Henry A. Ingalls, Director, SEC Reporting and GAAP Analysis Company/Organization

PNM Resources, Inc.

Date Sep. 30, 2011
Comment Letter Number: 124 (PDF) Author Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer Company/Organization

NIKE, Inc.

Date Sep. 30, 2011
Comment Letter Number: 125 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company/Organization

MetLife, Inc.

Date Sep. 30, 2011
Comment Letter Number: 126 (PDF) Author Philip B. Pacino, CPA, Chairman, Accounting Principles and Auditing Procedures Committee Company/Organization

Massachusetts Society of Certified Public Accountants, Inc.

Date Sep. 30, 2011
Comment Letter Number: 127 (PDF) Author Company/Organization

Grant Thornton LLP

Date Sep. 30, 2011
Comment Letter Number: 128 (PDF) Author Steven E. Buller, Managing Director Company/Organization

BlackRock Inc.

Date Sep. 30, 2011
Comment Letter Number: 129 (PDF) Author Kevin A. Nowlan, Vice President and Controller Company/Organization

Meritor, Inc.

Date Sep. 30, 2011
Comment Letter Number: 130 (PDF) Author Company/Organization

Ernst & Young LLP

Date Sep. 30, 2011
Comment Letter Number: 131 (PDF) Author Katharine E Bagshaw FCA, ICAEW Audit and Assurance Faculty Company/Organization

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Sep. 30, 2011
Comment Letter Number: 132 (PDF) Author Loretta V. Cangialosi, Chair, Committee on Corporate Reporting Company/Organization

Financial Executives International (FEI)

Date Sep. 30, 2011
Comment Letter Number: 133 (PDF) Author Stacy Loretz-Congdon, Chief Financial Officer; Christopher Miller, Chief Accounting Officer Company/Organization

Core Mark Holding Company, Inc.

Date Sep. 30, 2011
Comment Letter Number: 134 (PDF) Author James Campbell, Vice President, Corporate Controller Company/Organization

Intel Corporation

Date Sep. 30, 2011
Comment Letter Number: 135 (PDF) Author Brian Bluhm, CPA, Director of Assurance Services Company/Organization

Eide Bailly LLP

Date Sep. 30, 2011
Comment Letter Number: 136 (PDF) Author Kurt P. Kuehn, Chief Financial Officer Company/Organization

United Parcel Service, Inc. (UPS)

Date Sep. 27, 2011
Comment Letter Number: 137 (PDF) Author Paul Rohan, CPA, Partner, Director of Financial Reporting and Quality Control Company/Organization

UHY LLP

Date Sep. 29, 2011
Comment Letter Number: 138 (PDF) Author Paul G. Haaga, Jr., Chairman of the Board Company/Organization

Capital Research and Management Company

Date Sep. 29, 2011
Comment Letter Number: 139 (PDF) Author David York, Head of Auditing Practice Company/Organization

Association of Chartered Certified Accountants (ACCA)

Date Sep. 30, 2011
Comment Letter Number: 140 (PDF) Author Ashley Vandiar, Project Director - Assurance, Ethics and Members Advice Company/Organization

The South African Institute of Chartered Accountants (SAICA)

Date Oct. 3, 2011
Comment Letter Number: 141 (PDF) Author John A Park, Corporate Controller Company/Organization

Bank of New York Mellon Corporation (BNY Mellon)

Date Sep. 30, 2011
Comment Letter Number: 142 (PDF) Author Joseph M. Buonaiuto, Senior Vice President & Chief Accounting Officer Company/Organization

American Electric Power Company, Inc. (AEP)

Date Sep. 30, 2011
Comment Letter Number: 143 (PDF) Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy Council Company/Organization

CFA Institute

Date Sep. 30, 2011
Comment Letter Number: 144 (PDF) Author John N. Iannuccillo, Vice President, Research Analyst Company/Organization

Dodge & Cox

Date Sep. 30, 2011
Comment Letter Number: 145 (PDF) Author Jamie C. Wohlert, CPA, 2011-2012 Chair, VSCPA Accounting & Auditing Advisory Committee Company/Organization

Virginia Society of Certified Public Accountants (VSCPA)

Date Oct. 5, 2011
Comment Letter Number: 146 (PDF) Author William H. Baribault, Chairman Company/Organization

Oakwood Enterprises

Date Oct. 6, 2011
Comment Letter Number: 147 (PDF) Author Brian Hunt, FCA, Chief Executive Officer Company/Organization

Canadian Public Accountability Board (CPAB)

Date Oct. 6, 2011
Comment Letter Number: 148 (PDF) Author Gus Sauter, Managing Director and Chief Investiment Officer; Glenn Reed, Managing Director, Strategy and Finance Group Company/Organization

Vanguard

Date Oct. 12, 2011
Comment Letter Number: 149 (PDF) Author Company/Organization

Cleary Gottlieb Steen & Hamilton LLP

Date Oct. 14, 2011
Comment Letter Number: 150 (PDF) Author Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance Company/Organization

California Public Employees' Retirement System (CalPERS)

Date Oct. 20, 2011
Comment Letter Number: 151 (PDF) Author Robert F. Storch, Federal Deposit Insurance Corporation; Steven P. Merriett, Board of Governors of the Federal Reserve System; Larry Fazio, National Credit Union Administration; Kathy K. Murphy, Office of the Comptroller of the Currency Company/Organization

Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the Currency

Date Nov. 7, 2011
Comment Letter Number: 152 (PDF) Author Nicolas Grabar, Chair; Adam E. Fleisher, Secretary Company/Organization

The Financial Reporting Committee and the Securities Regulation Committee of the Association of the Bar of the City of New York

Date Oct. 7, 2011
Comment Letter Number: 153 (PDF) Author Latosha Dickinson, CPA, Vice President, Controller of Financial Reporting Company/Organization

Northrim Bank

Date Dec. 1, 2011
Comment Letter Number: 154 (PDF) Author Scott E. Kuechle, Executive Vice President & Chief Financial Officer Company/Organization

Goodrich Corporation

Date Dec. 13, 2011
Comment Letter Number: 155 (PDF) Author Robert B. Lamm, Chair, Securities Law Committee Company/Organization

Society of Corporate Secretaries & Governance Professionals

Date Dec. 20, 2011