Comment Letters (Reproposed Rule)

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

RSR Corporation

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

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

The Capital Group Companies, Inc.

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

ConocoPhillips Company

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

ConocoPhillips Company

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

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

Brigham Young University; Weber State University

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

R.G. Associates, Inc.

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

Federation of European Accountants (FEE)

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

Council of Institutional Investors

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

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

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

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

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

New Jersey Society of Certified Public Accountants

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

New York State Society of Certified Public Accountants (NYSSCPA)

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

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

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

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

CMS Energy Corporation and Consumers Energy Company

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

Nordstrom & Associates, PC

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

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

National Association of Real Estate Investment Trusts (NAREIT)

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

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

Hess Corporation

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

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

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

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

California Society of Certified Public Accountants

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

International Corporate Governance Network

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

American Bankers Association

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

Independent Regulatory Board for Auditors

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

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

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

Edison International; Southern California Edison Company

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

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

Edison Electric Institute (EEI); American Gas Association

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

Deloitte & Touche LLP

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

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

ArcBest Corporation

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

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

State Street Corporation

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

Wells Fargo & Company

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

Plante & Moran PLLC

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

Lehigh University

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

RSM US LLP

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

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

CA, Inc.

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

Northrop Grumman Corporation

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

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

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

Retail Industry Leaders Association

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

Phillips Edison & Company

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

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

Entergy Corporation

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

Eli Lilly and Company

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

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

Financial Executives International

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

Cherry Bekaert LLP

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

Crowe Horwath LLP

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

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

Colorado Public Employees' Retirement Association

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

United States Government Accountability Office (GAO)

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

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

FedEx Corporation

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

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

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

Independent Directors Council; Investment Company Institute

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

KPMG LLP

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

Dixon Hughes Goodman LLP

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

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

American Funds

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

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

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

Cleary Gottlieb Steen & Hamilton LLP

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

Chevron Corporation

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

Pfizer Inc.

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

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

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

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

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

CFA Institute

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

UnitedHealth Group, Inc.

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

Hermes Equity Ownership Services Limited

Date Aug. 15, 2016

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company 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

National Asian American Coalition

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

Anworth Mortgage Asset Corporation

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

Radin, Glass & Co., LLP

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

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

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

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

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

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

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

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

Institute of Chartered Accountants Australia

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

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

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

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

R.G. Associates, Inc.

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

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

Acuity Brands

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

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

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

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

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

UNS Energy Corp.

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

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

Informatica Corporation

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

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

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

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

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

Biotechnology Industry Organization

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

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

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

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

Monahan & Roth, LLC

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

Texas Society of Certified Public Accountants

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

Aerospace Industries Association

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

Hermes Equity Ownership Services

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

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

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

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

National Association of State Boards of Accountancy (NASBA)

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

SIFMA

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

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

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

Autodesk

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

Manufacturers Alliance for Productivity (MAPI)

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

American Gas Association

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

Pennsylvania Institute of Certified Public Accountants

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

McGladrey LLP

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

Capital Group

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

ConocoPhillips Company

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

ConocoPhillips Company

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

Edison International and Southern California Edison Company

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

Citrin Cooperman & Company, LLP

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

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

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

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

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

Apple, Inc.

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

Nucor Corporation

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

Intel Corporation

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

Qualcomm Incorporated

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

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

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

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

FMV Capital Markets, Inc.

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

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

Institut der Wirtschaftsprufer (IDW)

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

Federation of European Accountants (FEE)

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

Transocean Ltd.

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

Center for Audit Quality

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

Regional Brokers Inc

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

Eide Bailly LLP

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

Cisco Systems, Inc.

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

The Japanese Institute of Certified Public Accountants

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

Tullett Prebon

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

Cytec Industries Inc.

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

DTE Energy Company

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

XT Capital Partners

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

Tessera Capital Partners, LLC

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

Goal Consulting LLC

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

Crowe Horwath LLP

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

Host Hotels & Resorts, Inc.

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

Hamersley Partners

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

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

Natural Alternatives International, Inc

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

Costco Wholesale Corporation

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

FirstEnergy Corp.

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

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

FedEx Corporation

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

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

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

Tesoro Corporation

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

Rhodes Securities Incorporated

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

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

National Association of Real Estate Investment Trusts

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

Colorado Financial Service Corporation

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

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

DIRECTV

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

Sentinel Brokers Company, Inc.

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

Hunter College Graduate Program

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

Deloitte & Touche LLP

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

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

Medtronic, Inc.

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

Fitzgibbon Toigo & Co. LLC

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

Sorrento Pacific Financial, LLC

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

Cutter & Company, Inc.

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

Wulff, Hansen & Co.

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

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

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

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

Tyco International Ltd.

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

PricewaterhouseCoopers LLP

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

Mutual Fund Directors Forum

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

Nordstrom & Associates, P.C.

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

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

National Association of Corporate Directors

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

Davis Polk & Wardwell LLP

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

Booz Allen Hamilton

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

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

L Brands, Inc.

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

United States Government Accountability Office (GAO)

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

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

IDACORP, Inc.; Idaho Power Company

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

BDO USA, LLP

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

Sullivan & Cromwell LLP

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

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

Tim Hortons Inc.

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

AutoNation, Inc.

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

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

AK Steel Corporation

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

Consumer Federation of America

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

Coca-Cola Enterprises, Inc.

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

CohnReznick LLP

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

Nike, Inc.

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

Regions Financial Corporation

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

Mayer Hoffman McCann P.C.

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

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

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

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

Goldcorp, Inc.

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

Cherry Bekaert LLP

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

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

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

Independent Directors Council; Investment Company Institute

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

Cirrus Logic Inc.

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

PNM Resources, Inc.

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

Canadian Bankers Association

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

KPMG LLP

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

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

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

FMR LLC (Fidelity Investments)

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

Edison Electric Institute

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

Vanguard

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

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

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

Invesco Advisers, Inc.

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

Exxon Mobil Corporation

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

Coordinated Capital Securities, Inc.

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

ARK Global LLC

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

Financial Telesis Inc.

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

Bridge Street Advisors

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

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

Annaly Capital Management, Inc.

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

Visa Inc.

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

Denning and Company, LLC

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

Barnard/Montague Capital Advisors

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

Entergy Corporation

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

Wolf & Company, P.C.

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

Q Advisors

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

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

TIAA-CREF

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

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

The University of Tennessee

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

Maxim Integrated Products, Inc.

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

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

Financial Executives International

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

MasterCard Incorporated

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

Verizon Communications Inc.

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

Havener Capital Partners LLC

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

Arrow Investments, Inc.

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

Higgins Capital Management, Inc.

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

GrandFund Investment Group, LLC

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

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

PGP Capital Advisors, LLC

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

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

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

The Goodyear Tire & Rubber Company

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

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

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

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

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

Comcast Corporation

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

Comcast Corporation

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

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

Canadian Public Accountability Board

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

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

CFA Institute

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

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

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

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

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

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

State Board of Administration of Florida

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

Investment Company Institute

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

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

Council of Institutional Investors

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

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

State Street Corporation

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

The Travelers Companies, Inc.

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

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

Center for Audit Quality

Date Jun. 19, 2014

Comment Letters (Concept Release)

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

Center for Audit Quality

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

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

University of Notre Dame, Mendoza College of Business

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

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

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

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

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

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

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

Council of Institutional Investors

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

Radin, Glass & Co., LLP

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

Chevron Corporation

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

FirstEnergy

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

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

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

The AES Corporation

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

Piercy Bowler Taylor & Kern, Certified Public Accountants

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

BKD, LLP

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

INVACARE

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

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

Aerospace Industries Association (AIA)

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

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

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

NextEra Energy, Inc

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

Hermes Equity Ownership Services Limited

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

St. John's University

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

Unum Group

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

State Street

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

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

Hess Corporation

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

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

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

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

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

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

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

Maxim Integrated Products, Inc.

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

The Institute of Chartered Accountants in Australia

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

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

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

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

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

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

CNA Financial Corporation (CNA)

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

The Hertz Corporation

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

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

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

ViewPoint Bank

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

CMS Energy Corporation and Consumers Energy Company

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

Colorado Public Employees' Retirement Association (Colorado PERA)

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

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

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

American Gas Association (AGA)

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

Integrys Energy Group, Inc.

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

Exxon Mobile Corporation

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

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

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

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

Nucor Corporation

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

Liberty Mutual Group

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

Edison Electric Institute

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

United Therapeutics Corporation

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

KPMG LLP

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

Endurance Specialty Holdings Ltd.

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

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

American Academy of Actuaries

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

Rockwell Collins, Inc.

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

Independent Directors Council (IDC)

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

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

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

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

Illinois CPA Society

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

Investment Company Institute

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

TRW Automotive Holdings Corp.

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

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

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

Synopsys, Inc.

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

PricewaterhouseCoopers LLC

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

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

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

Northrop Grumman

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

National Retail Federation

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

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

Markel Corporation

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

Express, Inc.

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

PPL Corporation

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

Biotechnology Industry Organization (BIO)

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

BDO USA, LLP

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

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

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

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

Federated Investors, Inc.

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

Rosen Seymour Shapss Martin & Company LLP

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

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

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

FMR LLC (Fidelity)

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

Senior Resource Group (SRG)

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

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

USG Corporation

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

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

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

Eli Lilly and Company (Lilly)

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

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

Hilton Worldwide, Inc.

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

American Bankers Association (ABA)

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

Tesoro Corporation

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

Sullivan & Cromwell LLP

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

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

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

PNM Resources, Inc.

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

NIKE, Inc.

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

MetLife, Inc.

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

Massachusetts Society of Certified Public Accountants, Inc.

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

Grant Thornton LLP

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

BlackRock Inc.

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

Meritor, Inc.

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

Ernst & Young LLP

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

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

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

Core Mark Holding Company, Inc.

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

Intel Corporation

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

Eide Bailly LLP

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

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

UHY LLP

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

Capital Research and Management Company

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

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

The South African Institute of Chartered Accountants (SAICA)

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

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

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

CFA Institute

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

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

Virginia Society of Certified Public Accountants (VSCPA)

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

Oakwood Enterprises

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

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

Vanguard

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

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

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

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

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

Northrim Bank

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

Goodrich Corporation

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

Society of Corporate Secretaries & Governance Professionals

Date Dec. 20, 2011