Comment Letters for Docket 037

Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Chris Kolenda JD CPA Date Aug. 16, 2011
Comment Letter Number: 2 (PDF) Author Anne Cortese Date Aug. 16, 2011
Comment Letter Number: 3 (PDF) Author Richard L. Kaplan, Peer and Sarah Pedersen Professor of Law Company

University of Illinois College of Law

Date Aug. 16, 2011
Comment Letter Number: 4 (PDF) Author Michael J. Daillak, CPA Company

Advanced Bookkeeping & Tax Preparation, Inc.

Date Aug. 18, 2011
Comment Letter Number: 5 (PDF) Author Joe Slattery, Executive Vice President & CFO (Comment Withdrawn) Company

Trans1

Date Aug. 19, 2011
Comment Letter Number: 6 (PDF) Author Desmonde Printz Date Aug. 19, 2011
Comment Letter Number: 7 (PDF) Author Mark Latham, Founder Company

VoterMedia.org

Date Aug. 21, 2011
Comment Letter Number: 8 (PDF) Author James McRitchie, Publisher Company

Corporate Governance

Date Aug. 22, 2011
Comment Letter Number: 9 (PDF) Author Richard L. Hawley, Executive Vice President and Chief Financial Officer Company

Nicor Inc.

Date Aug. 23, 2011
Comment Letter Number: 10 (PDF) Author Dennis Fitzgerald, CPA Date Aug. 29, 2011
Comment Letter Number: 11 (PDF) Author Ellie Gonzalez (Comment Withdrawn) Date Aug. 30, 2011
Comment Letter Number: 12 (PDF) Author Geoffrey L. Stringer, Chairman Company

Kimball International, Inc. Audit Committe

Date Aug. 26, 2011
Comment Letter Number: 14 (PDF) Author David Roland Date Sep. 2, 2011
Comment Letter Number: 15 (PDF) Author Kurt Pany, Professor of Accountancy Company

Arizona State University

Date Aug. 25, 2011
Comment Letter Number: 16 (PDF) Author Mark De Rocco Date Aug. 25, 2011
Comment Letter Number: 17 (PDF) Author Frank Cesario, CPA Date Sep. 7, 2011
Comment Letter Number: 18 (PDF) Author Ashley Date Sep. 11, 2011
Comment Letter Number: 19 (PDF) Author Mark Bresner Date Sep. 7, 2011
Comment Letter Number: 20 (PDF) Author Chris Barnard Date Sep. 20, 2011
Comment Letter Number: 21 (PDF) Author George A. W. Bundschuh Date Sep. 7, 2011
Comment Letter Number: 22 (PDF) Author Kent G. Townsend, Executive Vice President, CFO and Treasurer Company

Capitol Federal Financial, Inc.

Date Sep. 21, 2011
Comment Letter Number: 23 (PDF) Author James F. Anderson Date Sep. 20, 2011
Comment Letter Number: 24 (PDF) Author Robert K. Gudbranson, Senior Vice President and Chief Financial Officer Company

Invacare

Date Sep. 8, 2011
Comment Letter Number: 25 (PDF) Author Chris Kenny, Vice President & Controller Company

United Continental Holdings, Inc.

Date Sep. 19, 2011
Comment Letter Number: 26 (PDF) Author Martyn Webster, CPA, ACA, MBA, VP Finance, CFO Company

XenoPort, Inc; Liveclicker, Inc

Date Sep. 30, 2011
Comment Letter Number: 27 (PDF) Author David A. Daberko, Chairman of the Audit Committee Company

Chesapeake Midstream Partners, L.P. (CHKM); Marathon Petroleum Corporation (MPC)

Date Oct. 27, 2011
Comment Letter Number: 28 (PDF) Author Todd Glassey - CISM CIFI Company

CTO Certichron Inc

Date Oct. 6, 2011
Comment Letter Number: 29 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

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

Date Oct. 11, 2011
Comment Letter Number: 30 (PDF) Author Ralph S. Saul Date Oct. 5, 2011
Comment Letter Number: 31 (PDF) Author William C. Denninger, Senior Vice President and Chief Financial Officer; George E. Minnich, Chairman, Audit Committee of the Board of Directors Company

Kaman Corporation

Date Oct. 13, 2011
Comment Letter Number: 32 (PDF) Author Susan K. Tonner, Assistant Vice President, Acquisition Policy Company

Aerospace Industries Association (AIA)

Date Oct. 19, 2011
Comment Letter Number: 33 (PDF) Author Tom Quaadman Company

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

Date Oct. 20, 2011
Comment Letter Number: 34 (PDF) Author Gary D. Eppen Date Oct. 23, 2011
Comment Letter Number: 35 (PDF) Author James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor Company

University of Notre Dame

Date Oct. 25, 2011
Comment Letter Number: 36 (PDF) Author Michael A. Mackenzie, MBA (Harvard); FCA Former Superintendent of Financial Institutions, Canada Date Oct. 27, 2011
Comment Letter Number: 37 (PDF) Author Patrick Boisvert, Chief Financial Officer Company

Flagstone Reinsurance Holdings, S.A.

Date Oct. 22, 2011
Comment Letter Number: 38 (PDF) Author Michael Nelson, Senior Vice President, Chief Financial Officer Company

Acadia Realty Trust

Date Oct. 24, 2011
Comment Letter Number: 39 (PDF) Author Dr. José A. González-Taboada, JD, CPA, CMA, CIA, CFM, Professor of Accounting and Chairman Company

University of Puerto Rico

Date Oct. 24, 2011
Comment Letter Number: 40 (PDF) Author K. Sue Redman, Chairman of the Audit Committee Company

Apollo Group, Inc.

Date Oct. 24, 2011
Comment Letter Number: 41 (PDF) Author Karim Jamal, FCA, PhD, University of Alberta, Chartered Accountants Distinguished Chair Professor; Shyam Sunder, PhD, Yale University, James L. Frank Professor of Accounting, Economics and Finance; et al. Company

University of Alberta, Yale University, Canadian Western Bank Group, Commercial Solutions Inc., Carnegie Mellon University, Kouri Berezan Heinrichs, CA, Wave Front Technology Solutions, and University of Texas at Dallas

Date Oct. 31, 2011
Comment Letter Number: 42 (PDF) Author Richard F. Wallman, Audit Committee Chairman Company

Convergys Corporation

Date Oct. 25, 2011
Comment Letter Number: 43 (PDF) Author Tom Ballard, Vice President SOX 404 Reporting & Compliance Company

National Oilwell Varco

Date Oct. 31, 2011
Comment Letter Number: 44 (PDF) Author Mark A. Haley, Vice President and Chief Accounting Officer Company

Coldwater Creek

Date Nov. 3, 2011
Comment Letter Number: 45 (PDF) Author Kurt M. Landgraf, President and CEO Company

Educational Testing Service (ETS)

Date Nov. 1, 2011
Comment Letter Number: 46 (PDF) Author Micah Bloomfield Date Nov. 6, 2011
Comment Letter Number: 47 (PDF) Author Eileen A. Mercier, Chair, Audit and Risk Management Committee; R. David Anderson, Executive Vice-President and Chief Financial Officer Company

CGI Group Inc.

Date Nov. 9, 2011
Comment Letter Number: 48 (PDF) Author Jon C. Madonna, Chairman, Audit Committee of Board of Directors Company

Tidewater Inc.

Date Nov. 9, 2011
Comment Letter Number: 49 (PDF) Author Doug Ball, C.A., Chief Financial Officer Company

Oncolytics Biotech Inc.

Date Nov. 10, 2011
Comment Letter Number: 50 (PDF) Author Jon C. Madonna, Chairman of Audit Committee; Jaime Chico Pardo; James P. Kelly; Laura D'Andrea Tyson, Ph. D. Company

AT&T Inc.

Date Nov. 4, 2011
Comment Letter Number: 51 (PDF) Author Patricia G Satterfield, President & CEO Company

Virginia Association of Community Banks (VACB)

Date Nov. 15, 2011
Comment Letter Number: 52 (PDF) Author Joseph P. Lacher, Chairman, Audit Committee; Sandra W. Callahan, Senior Vice President-Finance and Accounting and Chief Financial Officer Company

TECO Energy, Inc.

Date Nov. 16, 2011
Comment Letter Number: 53 (PDF) Author Scott W. Holmes, Executive Vice President and Chief Financial Officer Company

Healthcare Realty Trust Incorporated

Date Nov. 16, 2011
Comment Letter Number: 54 (PDF) Author Judith Richards Hope, Audit Committee Chair Company

Union Pacific Corporation

Date Nov. 16, 2011
Comment Letter Number: 55 (PDF) Author Rodney R. Filcek, Senior Vice President and Chief Accounting Officer Company

Dana Holding Corporation

Date Nov. 7, 2011
Comment Letter Number: 56 (PDF) Author Archie W. Dunham, Chairman of the Finance and Audit Committee Company

Louisiana-Pacific Corporation

Date Nov. 14, 2011
Comment Letter Number: 57 (PDF) Author Betty C. Alewine, Chair of the Audit Committee; John T. Fleurant, Sr. Vice President, Finance and Controller Company

New York Life Insurance Company

Date Nov. 16, 2011
Comment Letter Number: 58 (PDF) Author Victor L. Young, Chair, Board Audit Committee Company

Imperial Oil Limited

Date Nov. 15, 2011
Comment Letter Number: 59 (PDF) Author H. Fenwick Huss, Dean of J. Mack Robinson College, Georgia State University, Board of Directors, ADTRAN, Inc. Company

Adtran, Inc.

Date Nov. 14, 2011
Comment Letter Number: 60 (PDF) Author Jean La Couture, Director and Chairman of the Audit Committees Company

Quebecor Media Inc. (QMI); Videotron Ltd. (VL)

Date Nov. 14, 2011
Comment Letter Number: 61 (PDF) Author Nancy K. Quinn, Audit Committee Chairman Company

Atmos Energy Corporation

Date Nov. 16, 2011
Comment Letter Number: 62 (PDF) Author Louise O'Connell, EVP & General Auditor Company

Citizens Bank

Date Nov. 14, 2011
Comment Letter Number: 63 (PDF) Author Company

Ernst & Young LLP

Date Nov. 18, 2011
Comment Letter Number: 64 (PDF) Author Mark S. Wehrle, CPA Date Nov. 18, 2011
Comment Letter Number: 65 (PDF) Author Ann E. Berman, Audit Committee Chair; Dorothy E. Puhy; Winhrop H. Smith Jr. Company

Eaton Vance Corp

Date Nov. 15, 2011
Comment Letter Number: 66 (PDF) Author Trey Stone Date Nov. 17, 2011
Comment Letter Number: 67 (PDF) Author John Rowan Date Nov. 17, 2011
Comment Letter Number: 68 (PDF) Author Jeremy Pattillo Date Nov. 21, 2011
Comment Letter Number: 69 (PDF) Author Kristen Van Uithoven Date Nov. 20, 2011
Comment Letter Number: 70 (PDF) Author Amy Kennedy Date Nov. 21, 2011
Comment Letter Number: 71 (PDF) Author Howard L. Schrott, Chairman Audit Committee Company

Frontier Communications Corporation

Date Nov. 22, 2011
Comment Letter Number: 72 (PDF) Author Jesper Brandgaard, Executive Vice President, Chief Financial Officer Company

Novo Nordisk

Date Nov. 15, 2011
Comment Letter Number: 73 (PDF) Author Paul L. Brunswick, Chairman, Audit Committee Company

The Pantry, Inc.

Date Nov. 16, 2011
Comment Letter Number: 74 (PDF) Author Burton M. Joyce, Audit Committee - Chair; C. H. Allison, Jr, Vice President and Controller Company

Norfolk Southern Corporation

Date Nov. 22, 2011
Comment Letter Number: 75 (PDF) Author Phillip B. Dennison, Principal Company

Packer Thomas

Date Nov. 11, 2011
Comment Letter Number: 76 (PDF) Author Richard H. Dozer, Chairman of Audit Committee Company

Swift Transportation Company

Date Nov. 23, 2011
Comment Letter Number: 77 (PDF) Author Nancy K. Quinn, Board Member, Audit Committee Chair Company

Endeavour International Corporation

Date Nov. 7, 2011
Comment Letter Number: 78 (PDF) Author Barry G. Campbell, Chairman, Audit Committee Company

ManTech International Corporation

Date Nov. 22, 2011
Comment Letter Number: 79 (PDF) Author Chris Breakiron, Chief Accounting Officer Company

Lender Processing Services

Date Nov. 23, 2011
Comment Letter Number: 80 (PDF) Author Matthew C. Flanigan, Chief Financial Officer Company

Leggettt & Platt, Incorporated

Date Nov. 28, 2011
Comment Letter Number: 81 (PDF) Author Edward R. Byrd, Senior Vice President and Chief Accounting Officer Company

Pacific Life Insurance Company

Date Nov. 28, 2011
Comment Letter Number: 82 (PDF) Author Stephen B. Solcher, Senior Vice President & Chief Financial Officer; T. Cory Bleuer, Vice President, Controller & Chief Accounting Officer Company

BMC Software, Inc.

Date Nov. 28, 2011
Comment Letter Number: 83 (PDF) Author Catherine A. Young, Sr. Director, Internal Audit Company

Websense, Inc.

Date Nov. 28, 2011
Comment Letter Number: 84 (PDF) Author David A. Wollard, Chairman of the Audit Committee Company

Dominion Resources, Inc.

Date Nov. 21, 2011
Comment Letter Number: 85 (PDF) Author Bruce D. Sullivan, CPA, Chairman of the Audit Committee; Errol L. Biggs, Ph.D.; Batey M. Gresham, Jr. Company

Healthcare Realty Trust Incorporated

Date Nov. 29, 2011
Comment Letter Number: 86 (PDF) Author William A. Osborn, Chairman, Audit Committee, Board of Directors; Daniel M. Dickinson, Member, Audit Committee, Board of Directors; Jesse J. Greene, Jr., Member, Audit Committee, Board of Directors Company

Caterpillar Inc.

Date Nov. 30, 2011
Comment Letter Number: 87 (PDF) Author Richard I. Reynolds, Executive Vice President and Chief Financial Officer Company

Libbey Inc.

Date Nov. 21, 2011
Comment Letter Number: 88 (PDF) Author James W. Stuckert, Chairman of the Audit Committee Company

Royal Gold, Inc.

Date Nov. 23, 2011
Comment Letter Number: 89 (PDF) Author Duncan Harrison III Date Nov. 9, 2011
Comment Letter Number: 90 (PDF) Author Kenton J. Sicchitano Date Nov. 22, 2011
Comment Letter Number: 91 (PDF) Author Lorin Jeffry Randall Date Nov. 25, 2011
Comment Letter Number: 92 (PDF) Author Robert C. Pozen Date Nov. 30, 2011
Comment Letter Number: 93 (PDF) Author Glenn C. Christenson, Chairman, Audit Committee Company

NV Energy, Inc.

Date Dec. 1, 2011
Comment Letter Number: 94 (PDF) Author Thurman K. Case, Chief Financial Officer Company

Cirrus Logic Inc.

Date Dec. 1, 2011
Comment Letter Number: 95 (PDF) Author Marianna Parrs, Audit Committee Chair Company

CIT Group, Inc.; Signet Jewelers Limited

Date Nov. 29, 2011
Comment Letter Number: 96 (PDF) Author Company

CANON INC.; FUJIFILM Holdings Corporation; Hitachi, Ltd.; KONAMI CORPORATION; KUBOTA CORPORATION; KYOCERA Corporation; MAKITA CORPORATION; Mitsubishi Corporation; Mitsubishi Electric Corporation; Mizuho Financial Group, Inc.; et. al

Date Nov. 30, 2011
Comment Letter Number: 97 (PDF) Author David G. Maffucci, Chairman, Audit Committee; Anne H. Lloyd, Executive Vice President and Chief Financial Officer Company

Martin Marietta Materials, Inc.

Date Nov. 30, 2011
Comment Letter Number: 98 (PDF) Author Ed Thompson, Chairman of the Audit Committee Company

ShoreTel, Inc.

Date Nov. 29, 2011
Comment Letter Number: 99 (PDF) Author Howard B. Levy, Sr. Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date Dec. 1, 2011
Comment Letter Number: 100 (PDF) Author Douglas D. Shurma, Senior Vice President and Corporate Controller Company

Telephone and Data Systems, Inc.

Date Dec. 1, 2011
Comment Letter Number: 101 (PDF) Author David Stevens, President and Chief Executive Officer Company

Mortgage Bankers Association

Date Dec. 1, 2011
Comment Letter Number: 102 (PDF) Author Gregory A. Zovko, Vice President & Controller Company

United States Steel Corporation

Date Dec. 2, 2011
Comment Letter Number: 103 (PDF) Author John A. Edwardson, Audit Committee Chairman; John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate Controller Company

FedEx Corporation

Date Dec. 1, 2011
Comment Letter Number: 104 (PDF) Author James C. Stalder, Chairman, Audit Committee; Leroy M. Ball, Vice President, Chief Financial Officer Company

Koppers Holdings Inc.

Date Dec. 1, 2011
Comment Letter Number: 105 (PDF) Author G. Lawrence Buhl Date Dec. 2, 2011
Comment Letter Number: 106 (PDF) Author Mary Ellen Oliverio, CPA Date Dec. 3, 2011
Comment Letter Number: 107 (PDF) Author Howard Wolosky Date Dec. 5, 2011
Comment Letter Number: 108 (PDF) Author Michèle Cartier - Le Guérinel, Délégué générale; Michel De Wolf, President Company

FIDEF

Date Dec. 1, 2011
Comment Letter Number: 109 (PDF) Author J. Allen Berryman, Executive Vice President, Chief Financial Officer Company

Stewart Information Services Corporation

Date Dec. 5, 2011
Comment Letter Number: 110 (PDF) Author Jim Moye, CPA, Deputy Chief Comptroller Date Dec. 5, 2011
Comment Letter Number: 111 (PDF) Author Earl E. Fry, Chief Financial Officer, Chief Administration Officer and EVP, Global Customer Support; Brooke Seawell, Chairman, Audit Committee of the Board of Directors Company

Informatica Corporation

Date Nov. 16, 2011
Comment Letter Number: 112 (PDF) Author Jerry L. Peters, Chief Financial Officer Company

Green Plains Renewable Energy, Inc.

Date Dec. 2, 2011
Comment Letter Number: 113 (PDF) Author Jason Starn Date Dec. 6, 2011
Comment Letter Number: 114 (PDF) Author Ronald I. Simon, Chairman, Audit Committee of the Board of Directors; Myron M. Picoult, Member, Audit Committee of the Board of Directors Company

American Independence Corp.

Date Nov. 28, 2011
Comment Letter Number: 115 (PDF) Author James J. Malerba, Executive Vice President, Corporate Controller Company

State Street Corporation

Date Dec. 6, 2011
Comment Letter Number: 116 (PDF) Author Jason Wadzinski, Chief Executive Officer, Chairman of the Board of Directors; James E. Lesch, Chief Financial Officer, Member of the Board of Directors Company

Advant-E Corporation

Date Dec. 5, 2011
Comment Letter Number: 117 (PDF) Author Julie H. Edwards, Audit Committee Chair Company

ONEOK, Inc.

Date Dec. 6, 2011
Comment Letter Number: 118 (PDF) Author Iain J Mackay, Group Finance Director Company

HSBC Holdings plc

Date Dec. 6, 2011
Comment Letter Number: 119 (PDF) Author Gary N. Peterson, Audit Committee Chair Company

ONEOK Partners, L.P.

Date Dec. 6, 2011
Comment Letter Number: 120 (PDF) Author Karen M. Spaun, Senior Vice President and Chief Financial Officer Company

Meadowbrook Insurance Group

Date Dec. 5, 2011
Comment Letter Number: 121 (PDF) Author Richard J. Schlueter, Vice President, Controller and Chief Accounting Officer Company

Emerson Electric

Date Dec. 6, 2011
Comment Letter Number: 122 (PDF) Author Jennifer S. Banner Company

BB&T Corporation

Date Nov. 30, 2011
Comment Letter Number: 123 (PDF) Author Michael D. DiCandilo, Executive Vice President and Chief Financial Officer Company

AmerisourceBergen Corporation

Date Dec. 5, 2011
Comment Letter Number: 124 (PDF) Author Daniel C. Regis, General Partner Company

Regis Investments

Date Dec. 2, 2011
Comment Letter Number: 125 (PDF) Author Thomas E. Henning, Audit Committee Chair Company

Nelnet, Inc.

Date Dec. 1, 2011
Comment Letter Number: 126 (PDF) Author M. J. Boskin, Chair, Board Audit Committee Company

Exxon Mobile Corporation

Date Nov. 30, 2011
Comment Letter Number: 127 (PDF) Author H. Eugene Lockhart, Chair, Audit and Compliance Committee Company

RadioShack Corporation

Date Dec. 14, 2011
Comment Letter Number: 128 (PDF) Author Thomas C. Zielinski, Executive Vice President and General Counsel; Lawrence N. Kugelman, Chair, Audit Committee of Coventry Health Care, Inc. Company

Coventry Health Care, Inc.

Date Dec. 5, 2011
Comment Letter Number: 129 (PDF) Author William L. Bax, Chairman, Audit Committee of the Board of Directors Company

Arthur J. Gallagher & Co

Date Nov. 30, 2011
Comment Letter Number: 130 (PDF) Author James E. Daley, Chairman of the Audit Committee Company

Adobe Systems Incorporated

Date Dec. 1, 2011
Comment Letter Number: 131 (PDF) Author Jeffrey S. Gorman, President and Chief Executive Officer, Principal Executive Officer; Wayne L. Knabel, Chief Financial Officer, Principal financial Officer; Thomas E. Hoaglin, Chairman, Audit Committee Company

Gorman-Rupp Company

Date Nov. 30, 2011
Comment Letter Number: 132 (PDF) Author John H. Foss, Chair, Audit Committee Company

La-Z-Boy Incorporated

Date Nov. 23, 2011
Comment Letter Number: 133 (PDF) Author Michael T. Monahan, Chairman of the Audit Committee of the Board of Directors Company

CMS Energy Corporation; Consumers Energy Company

Date Nov. 30, 2011
Comment Letter Number: 134 (PDF) Author David C. Merritt Date Dec. 2, 2011
Comment Letter Number: 135 (PDF) Author Christopher J. Swift, Executive Vice President and Chief Financial Officer Company

The Hartford Financial Services Group Inc.

Date Dec. 5, 2011
Comment Letter Number: 136 (PDF) Author Matthew J. Foehr, Vice President and Comptroller Company

Chevron Corporation

Date Dec. 7, 2011
Comment Letter Number: 137 (PDF) Author Christopher J. Steffen Date Dec. 8, 2011
Comment Letter Number: 138 (PDF) Author Scott Robinson, VP, Corporate Controller and Chief Accounting Officer Company

Imation Corp

Date Dec. 5, 2011
Comment Letter Number: 139 (PDF) Author R. Jerry Giles, SVP/CFO Company

Community Financial Corporation

Date Dec. 7, 2011
Comment Letter Number: 140 (PDF) Author Jearld L. Leonhardt, Executive Vice President and Chief Financial Officer Company

CommScope

Date Dec. 7, 2011
Comment Letter Number: 141 (PDF) Author Michelle A. Crook, SVP & CFO Company

Botetourt Bankshares, Inc.

Date Dec. 7, 2011
Comment Letter Number: 142 (PDF) Author Leon J. Level Date Dec. 7, 2011
Comment Letter Number: 143 (PDF) Author Richard L. Thurston, Senior Vice President & General Counsel Company

Taiwan Semiconductor Manufacturing Company, Ltd.

Date Dec. 7, 2011
Comment Letter Number: 144 (PDF) Author John P. O'Brien, Audit Committee Chairman Company

Century Aluminum Company

Date Dec. 6, 2011
Comment Letter Number: 145 (PDF) Author Gary D. Forsee, Chairman of the Audit Committee Company

Great Plains Energy Incorporated

Date Dec. 7, 2011
Comment Letter Number: 146 (PDF) Author Linda M. Warren, Vice President & Controller Company

Altria Group, Inc.

Date Dec. 8, 2011
Comment Letter Number: 147 (PDF) Author Brad Boyd, Vice President, Finance Company

Methanex Corporation

Date Dec. 8, 2011
Comment Letter Number: 148 (PDF) Author Bob Shanks, Vice President and Controller Company

Ford Motor Company

Date Dec. 8, 2011
Comment Letter Number: 149 (PDF) Author William R. Graber, Chair, Audit Committee; Phyllis E. Cochran, Audit Committee; Nancy E. Cooper, Audit Committee; Williams T. Monahan, Audit Committee Company

The Mosaic Company

Date Dec. 8, 2011
Comment Letter Number: 150 (PDF) Author Hank Adler, Assistant Professor of Accounting Company

Chapman University, Argyros School of Business and Economics

Date Dec. 2, 2011
Comment Letter Number: 151 (PDF) Author Albert M. Teplin, Chairman, Audit Committee of Viad Corp Company

Viad Corp

Date Dec. 7, 2011
Comment Letter Number: 152 (PDF) Author Vicki Gorbett, Senior Vice President and Controller Company

Unum Group

Date Dec. 8, 2011
Comment Letter Number: 153 (PDF) Author Stephen V. Gold, President and Chief Executive Officer; Richard H. Fearon, Chair, CFO Council, Vice Chairman and Chief Financial and Planning Officer, Eaton Corporation Company

MAPI

Date Dec. 8, 2011
Comment Letter Number: 154 (PDF) Author Mary A. Winston, Chairman, Audit Committee; Bernard G. Rethore, Audit Committee; Michael B. Stubbs, Audit Committee; Stephen M. Todd, Audit Committee; Stephen K. Wagner, Audit Committee Company

Dover Corporation

Date Dec. 8, 2011
Comment Letter Number: 155 (PDF) Author Peter W. Keegan, Senior Vice President and Chief Financial Officer Company

Loews Corporation

Date Dec. 8, 2011
Comment Letter Number: 156 (PDF) Author J. Michael Cook Date Dec. 8, 2011
Comment Letter Number: 157 (PDF) Author Victoria D. Harker, Executive Vice President and Chief Financial Officer Company

The AES Corporation

Date Dec. 7, 2011
Comment Letter Number: 158 (PDF) Author August A. Busch II, Chairman, Audit Committee Company

Emerson Electric Co.

Date Dec. 7, 2011
Comment Letter Number: 159 (PDF) Author Russell D. Ball, Executive Vice President and Chief Financial Officer; Noreen Doyle, Chairman, Audit Committee of the Board of Directors Company

Newmont Mining Corporation

Date Dec. 1, 2011
Comment Letter Number: 160 (PDF) Author John Mulligan, Audit Committee Chairman Company

Daktronics, Inc.

Date Dec. 1, 2011
Comment Letter Number: 161 (PDF) Author Adrian T. Dillon, Chairman of the Audit and Finance Committee; Sharon L. McCollam, Executive Vice President, Chief Operating and Chief Financial Officer Company

Williams-Sonoma, Inc.

Date Dec. 6, 2011
Comment Letter Number: 162 (PDF) Author McKay Belk, Audit Committee Chairman Company

Coca-Cola Bottling Co. Consolidated

Date Dec. 7, 2011
Comment Letter Number: 163 (PDF) Author Joe Echevarria, CEO Company

Deloitte & Touche LLP

Date Dec. 8, 2011
Comment Letter Number: 164 (PDF) Author Robert H. Brust, Audit Committee Chairman Company

Covidien plc

Date Dec. 9, 2011
Comment Letter Number: 165 (PDF) Author Thomas W. Reedy, Senior Vice President and Chief Financial Officer Company

CarMax, Inc.

Date Dec. 8, 2011
Comment Letter Number: 166 (PDF) Author Stephen Haddrill, Chief Executive Company

Financial Reporting Council

Date Dec. 8, 2011
Comment Letter Number: 167 (PDF) Author Eric P. Graap, Executive Vice President and CFO Company

Fauquier Bankshares, Inc.

Date Dec. 9, 2011
Comment Letter Number: 168 (PDF) Author Philip Johnson, President Company

Federation of European Accountants

Date Dec. 9, 2011
Comment Letter Number: 169 (PDF) Author Thomas G. Conforti, Executive Vice President and Chief Financial Officer; Michael H. Wargotz, Chairman, Audit Committee of the Board of Directors Company

Wyndham Worldwide Corporation

Date Dec. 8, 2011
Comment Letter Number: 170 (PDF) Author David W. Whitehurst, Chairman, Audit Committee Company

Triad Guaranty, Inc.

Date Dec. 9, 2011
Comment Letter Number: 171 (PDF) Author Michael J. Rockenbach, Executive Vice President, Chief Financial Officer, Secretary & Treasurer; Michael P. Downey, Chairman, Audit Committee of the Board of Directors Company

Emulex Corporation

Date Dec. 8, 2011
Comment Letter Number: 172 (PDF) Author Cecil H. Moore, Jr., CPA Date Dec. 9, 2011
Comment Letter Number: 173 (PDF) Author Company

Arthur F. Bell, Jr. & Associates, L.L.C.

Date Dec. 8, 2011
Comment Letter Number: 174 (PDF) Author Stéphane Biehler, Chief Accounting Officer & Corporate Controller Company

NYSE Euronext

Date Dec. 9, 2011
Comment Letter Number: 175 (PDF) Author Michael L. Gullette, Vice President - Accounting and Financial Management Company

American Bankers Association

Date Dec. 9, 2011
Comment Letter Number: 176 (PDF) Author C. Donald Whitmire, Jr., Vice President and Controller Company

Freeport-McMoran Copper & Gold

Date Dec. 9, 2011
Comment Letter Number: 177 (PDF) Author Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy Manager Company

SwissHoldings

Date Dec. 9, 2011
Comment Letter Number: 178 (PDF) Author Michael Monahan, Director, Accounting Policy Company

American Council of Life Insurers (ACLI)

Date Dec. 8, 2011
Comment Letter Number: 179 (PDF) Author James E. Copeland, Jr., Chairman of the Audit and Finance Committee Company

ConocoPhillips

Date Dec. 9, 2011
Comment Letter Number: 180 (PDF) Author William W. Traynham, CPA, Chief Financial Officer Company

American National Bankshares Inc.

Date Dec. 9, 2011
Comment Letter Number: 181 (PDF) Author Michael B. Edwards, Assistant Vice President Company

Baldwin & Lyons, Inc.

Date Nov. 30, 2011
Comment Letter Number: 182 (PDF) Author John E. Banu, Vice President and Controller Company

MeadWestvaco Corporation

Date Dec. 8, 2011
Comment Letter Number: 183 (PDF) Author George Yungmann, Senior Vice President, Financial Standards; Christopher Drula, Senior Director, Financial Standards Company

National Association of Real Estate Investment Trusts (NAREIT)

Date Dec. 9, 2011
Comment Letter Number: 184 (PDF) Author Wesley Twiss, Chairman of the Audit Committee; Ryan Kubik, Chief Financial Officer Company

Canadian Oil Sands Limited

Date Nov. 30, 2011
Comment Letter Number: 185 (PDF) Author Ray Verlinich, Vice President - Finance and Chief Financial Officer; Peter F. Bechen, Chairman, Audit Committee of the Board of Directors; L. Ray Barlow, Director of Internal Audit Company

ESCO Corporation

Date Dec. 5, 2011
Comment Letter Number: 186 (PDF) Author Robert Ripp, Chairman, Audit Committee Company

Ace Limited

Date Dec. 1, 2011
Comment Letter Number: 187 (PDF) Author Philip V. Bancroft, Chief Financial Officer Company

Ace Limited

Date Nov. 16, 2011
Comment Letter Number: 188 (PDF) Author Andrew H. Beck, Senior Vice President and Chief Financial Officer; George E. Minnich, Audit Committee Chairman Company

AGCO Corporation

Date Dec. 9, 2011
Comment Letter Number: 189 (PDF) Author Charles Rossotti, Independent Board Director Date Dec. 14, 2011
Comment Letter Number: 190 (PDF) Author Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants (CalCPA)

Date Dec. 9, 2011
Comment Letter Number: 191 (PDF) Author Randy L. Phelps, AVP Retail Banking & HR Company

Peoples Community Bank

Date Dec. 9, 2011
Comment Letter Number: 192 (PDF) Author Jeffrey M. Szyperski, Chairman, President & CEO Company

Chesapeake Bank

Date Dec. 9, 2011
Comment Letter Number: 193 (PDF) Author Joseph Pennington, Chief Financial Officer Company

Bank of Virginia

Date Dec. 9, 2011
Comment Letter Number: 194 (PDF) Author Michael A. Ewing, President and CEO Company

Oak View National Bank

Date Dec. 8, 2011
Comment Letter Number: 195 (PDF) Author Stuart G. Laws, Senior Vice President and Chief Accounting Officer Company

Cardinal Health, Inc.

Date Dec. 9, 2011
Comment Letter Number: 196 (PDF) Author Company

Realty Income Corporation

Date Dec. 6, 2011
Comment Letter Number: 197 (PDF) Author Company

McGladrey & Pullen, LLP

Date Dec. 9, 2011
Comment Letter Number: 198 (PDF) Author Donald F. Robertson, Jr., Vice President, Chief Accounting Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of Directors Company

SanDisk Corporation

Date Dec. 9, 2011
Comment Letter Number: 199 (PDF) Author Francesca Ruiz de Luzuriaga, Audit Committee Chairman Company

OfficeMax Incorporated

Date Dec. 9, 2011
Comment Letter Number: 200 (PDF) Author Patrick T. Mulva, Vice President and Controller Company

Exxon Mobile Corporation

Date Dec. 9, 2011
Comment Letter Number: 201 (PDF) Author Paul E. Weaver, Audit Committee Chair; Andrew M. Stern, Audit Committee Member; Jeffrey Harris, Audit Committee Member Company

AMN Healthcare

Date Dec. 6, 2011
Comment Letter Number: 202 (PDF) Author William C. Jennings Date Dec. 9, 2011
Comment Letter Number: 203 (PDF) Author Peter S. Burgess, CPA Date Dec. 10, 2011
Comment Letter Number: 204 (PDF) Author Blane Brown Date Dec. 10, 2011
Comment Letter Number: 205 (PDF) Author Samantha Calub Date Dec. 1, 2011
Comment Letter Number: 206 (PDF) Author Dan Sandstrom Date Dec. 10, 2011
Comment Letter Number: 207 (PDF) Author Unsigned Date Dec. 12, 2011
Comment Letter Number: 208 (PDF) Author Gabriel Gordon Date Dec. 10, 2011
Comment Letter Number: 209 (PDF) Author Helen Valentine; Quantae Hegwood Date Dec. 10, 2011
Comment Letter Number: 210 (PDF) Author Bradley Modenbach Date Dec. 12, 2011
Comment Letter Number: 211 (PDF) Author Howard Wolosky Date Dec. 11, 2011
Comment Letter Number: 212 (PDF) Author Joyce Barasa Date Dec. 11, 2011
Comment Letter Number: 213 (PDF) Author Zhongqun Lei; Xiaochang Yang Date Dec. 10, 2011
Comment Letter Number: 214 (PDF) Author Whitney LeJeune; Angela Miller; Ty Bourgeois Date Dec. 11, 2011
Comment Letter Number: 215 (PDF) Author Ann Saucier; Chris Ulfers Date Dec. 11, 2011
Comment Letter Number: 216 (PDF) Author Joy Hidalgo; Ashley Parker Date Dec. 11, 2011
Comment Letter Number: 217 (PDF) Author Jared Harness Date Dec. 11, 2011
Comment Letter Number: 218 (PDF) Author Paul Nyaaba; Cora Jones Date Dec. 11, 2011
Comment Letter Number: 219 (PDF) Author Adam Nowicki Date Dec. 11, 2011
Comment Letter Number: 220 (PDF) Author Shozo Yamazaki, Chairman and President Company

The Japanese Institute of Certified Public Accountants (JICPA)

Date Dec. 12, 2011
Comment Letter Number: 221 (PDF) Author Constance L. Hassell, Vice President & Compliance Officer Company

Peoples Community Bank

Date Dec. 12, 2011
Comment Letter Number: 222 (PDF) Author Robert K. Bailey, III, President and CEO Company

Peoples Community Bank

Date Dec. 9, 2011
Comment Letter Number: 223 (PDF) Author G. Lawrence Buhl Date Dec. 12, 2011
Comment Letter Number: 224 (PDF) Author D. Paul Dascoli, Senior Vice President, Chief Financial Officer and Treasurer Company

Express, Inc.

Date Dec. 6, 2011
Comment Letter Number: 225 (PDF) Author H. A. Wagner, Chairman, Audit Committee of the Board of Directors Company

Cree, Inc.

Date Dec. 6, 2011
Comment Letter Number: 226 (PDF) Author James D. Frias, Chief Financial Officer, Treasurer and Executive Vice President Company

Nucor Corporation

Date Dec. 12, 2011
Comment Letter Number: 227 (PDF) Author Rajan Parmeswar, Aetna Inc; Mary T. Hoeltzel, Cigna Corporation; Steven E. McCulley, Humana Inc.; Eric S. Rangen, UnitedHealth Group Incorporated; John E. Gallina, WellPoint, Inc. Company

Aetna Inc.; Cigna Corporation; Humana Inc.; UnitedHealth Group Incorporated; WellPoint, Inc

Date Dec. 12, 2011
Comment Letter Number: 228 (PDF) Author David Woodward, VP Finance and Operations Company

British Columbia Investment Management Corporation

Date Dec. 12, 2011
Comment Letter Number: 229 (PDF) Author Glenn P. Barba, Vice President, Controller, Chief Accounting Officer Company

CMS Energy Corporation

Date Dec. 12, 2011
Comment Letter Number: 230 (PDF) Author Gregory M. Swalwell, Vice President & Controller Company

Valhi, Inc.

Date Dec. 12, 2011
Comment Letter Number: 231 (PDF) Author Vance K. Opperman, Audit Committee Chairman; Robert D. Daleo, Executive Vice President & Chief Financial Officer Company

Thomson Reuters

Date Dec. 12, 2011
Comment Letter Number: 232 (PDF) Author Jon A. Olson, Senior Vice President, Finance and Chief Financial Officer Company

Xilinx, Inc.

Date Dec. 12, 2011
Comment Letter Number: 233 (PDF) Author Loretta V. Cangialosi, Senior Vice President and Controller Company

Pfizer Inc.

Date Dec. 12, 2011
Comment Letter Number: 234 (PDF) Author Herbert A. Granath, Audit Committee of the Board of Directors; A. Drue Jennings, Chairman, Audit Committee of the Board of Directors; Peter A. Lund, Audit Committee of the Board of Directors Company

CrownMedia Holdings, Inc.

Date Dec. 8, 2011
Comment Letter Number: 235 (PDF) Author Casey Chroust, Executive Vice President, Retail Operations Company

Retail Industry Leaders Association (RILA)

Date Dec. 12, 2011
Comment Letter Number: 236 (PDF) Author Company

Battelle & Battelle LLP

Date Dec. 12, 2011
Comment Letter Number: 237 (PDF) Author Paul Chellgren, Audit Committee Chairman Company

PNC Financial Services Group, Inc.

Date Dec. 14, 2011
Comment Letter Number: 238 (PDF) Author John Morrow, Chief Accounting Officer Company

BOK Financial Corporation (BOKF)

Date Dec. 9, 2011
Comment Letter Number: 239 (PDF) Author Stephen P. Adik, Chairman, Audit Committee Company

NorthWestern Corporation

Date Dec. 12, 2011
Comment Letter Number: 240 (PDF) Author Michael Boxer, Audit Committee Chairman Company

Skilled Healthcare Group

Date Dec. 9, 2011
Comment Letter Number: 241 (PDF) Author Qimmiq Rosa Date Dec. 12, 2011
Comment Letter Number: 242 (PDF) Author Bruce J. Nordstrom Company

Nordstrom Associates

Date Dec. 12, 2011
Comment Letter Number: 243 (PDF) Author June P. Howard, Senior Vice President and Chief Accounting Officer Company

Aflac

Date Dec. 12, 2011
Comment Letter Number: 244 (PDF) Author Stender E. Sweeney, Chairman, Audit Committee Company

Avis Budget Group, Inc.

Date Dec. 9, 2011
Comment Letter Number: 245 (PDF) Author H. Lynn Page, Chairman of the Audit Committee Company

Total System Services, Inc. (TSYS)

Date Dec. 13, 2011
Comment Letter Number: 246 (PDF) Author John P. Stott, Vice-President & Controller Company

Archer-Daniels-Midland Company

Date Dec. 12, 2011
Comment Letter Number: 247 (PDF) Author Burim Karpuzi Date Dec. 12, 2011
Comment Letter Number: 248 (PDF) Author Barry J. Niziolek, Vice President and Controller Company

E. I. du Pont de Nemours and Company

Date Dec. 12, 2011
Comment Letter Number: 249 (PDF) Author John S. Stroup, President and Chief Executive Officer Company

Belden Inc.

Date Dec. 7, 2011
Comment Letter Number: 250 (PDF) Author Elizabeth Mora, Chief Financial Officer; Richard White, Chair, Audit Committee Company

Charles Stark Draper Laboratories, Inc.

Date Dec. 6, 2011
Comment Letter Number: 251 (PDF) Author John R. Roberts, Chairman of the Audit Committee Company

Centene Corporation; Energizer Holdings Inc.; Regions Financial Corporation

Date Nov. 30, 2011
Comment Letter Number: 252 (PDF) Author Kevin G. Wills, Executive Vice President and Chief Financial Officer; C. Warren Neel, Chair of the Audit Committee Company

Saks Incorporated

Date Dec. 6, 2011
Comment Letter Number: 253 (PDF) Author Mark R. Bell, Chairman, Audit Committee of the Board of Directors; William A. Clement, Jr., Audit Committee of the Board of Directors; John F. Davis, III, Audit Committee of the Board of Directors Company

TRX, Inc.

Date Nov. 30, 2011
Comment Letter Number: 254 (PDF) Author Herbert K. Parker, Executive Vice President and Chief Financial Officer Company

Harman International Industries, Incorporated

Date Dec. 13, 2011
Comment Letter Number: 255 (PDF) Author Richard J. Dobkin, Director, Chairman, Audit Committee; Lawrence E. Hyatt, Senior Vice President & Chief Financial Officer Company

Cracker Barrel Old Country Store, Inc.

Date Dec. 12, 2011
Comment Letter Number: 256 (PDF) Author Michael Anderson, Sr., President & CEO; David Nichols, Audit Committee Chairman Company

The Andersons Inc.

Date Dec. 12, 2011
Comment Letter Number: 257 (PDF) Author Claude A. Seaman, Chief Accounting Officer Company

Continental Resources, Inc.

Date Dec. 8, 2011
Comment Letter Number: 258 (PDF) Author Marc S. Rosenberg; Susan Webster; Rachel G. Skaistis Company

Cravath, Swaine & Moore LLP

Date Dec. 12, 2011
Comment Letter Number: 259 (PDF) Author Ronald D. Sugar, Audit and Financial Committee, Chair Company

Apple Inc.

Date Dec. 12, 2011
Comment Letter Number: 260 (PDF) Author Richard P. Fox, Chairman of the Audit Committee Company

Flow International Corporation

Date Dec. 7, 2011
Comment Letter Number: 261 (PDF) Author David Wagner, Senior Vice President, Financial and Tax Affairs Company

The Clearing House Association, L.L.C.

Date Dec. 13, 2011
Comment Letter Number: 262 (PDF) Author Eileen A. Mercier, Chair of the Audit Committee; Vincent Lok, Executive Vice President and Chief Financial Officer Company

Teekay Corporation

Date Nov. 28, 2011
Comment Letter Number: 263 (PDF) Author John C. Heinmiller, Executive Vice President and Chief Financial Officer Company

St. Jude Medical, Inc.

Date Dec. 12, 2011
Comment Letter Number: 264 (PDF) Author Michael A. Rocca, Audit Committee Chairman Company

St. Jude Medical, Inc.

Date Dec. 12, 2011
Comment Letter Number: 265 (PDF) Author Yancey Spruill, Executive Vice President and Chief Financial Officer Company

Digital Globe

Date Dec. 12, 2011
Comment Letter Number: 266 (PDF) Author Christian Henry, Senior Vice President, General Manager Life Sciences & Chief Financial Officer; A. Blaine Bowman, Chair, Audit Committee of the Board of Directors Company

Illumina, Inc.

Date Dec. 12, 2011
Comment Letter Number: 267 (PDF) Author Brendan R. O'Neill, Chairman of the Audit Committee Company

Tyco International Ltd.

Date Dec. 7, 2011
Comment Letter Number: 268 (PDF) Author Scott S. Cowen, Audit Committee Chairman; John B. Ellis, VP, Corporate Controller and Chief Accounting Officer Company

Newell Rubbermaid Inc.

Date Dec. 12, 2011
Comment Letter Number: 269 (PDF) Author Richard J. Noechel, Vice President and Controller Company

The Goodyear Tire & Rubber Company

Date Dec. 12, 2011
Comment Letter Number: 270 (PDF) Author James Campbell, Vice President, Corporate Controller Company

Intel Corporation

Date Dec. 12, 2011
Comment Letter Number: 271 (PDF) Author Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the Accounting Advisory Council Company

American Gas Association (AGA)

Date Dec. 12, 2011
Comment Letter Number: 272 (PDF) Author Michael J. Knesek, Senior Vice President, Controller and Principal Accounting Officer Company

Enterprise Products

Date Dec. 9, 2011
Comment Letter Number: 273 (PDF) Author David A.B. Brown, Chairman of the Audit Committee of the Board of Directors; Mark A. Pompa, Executive Vice President and Chief Financial Officer Company

EMCOR Group, Inc.

Date Dec. 12, 2011
Comment Letter Number: 274 (PDF) Author Theodore A. Dosch, Executive Vice President - Finance and Chief Financial Officer Company

Anixter International Inc.

Date Dec. 13, 2011
Comment Letter Number: 275 (PDF) Author James Kendrick, Vice President, Accounting & Capital Policy Company

Independent Community Bankers of America (ICBA)

Date Dec. 13, 2011
Comment Letter Number: 276 (PDF) Author Frank Mergenthaler, Executive Vice President and Chief Financial Officer Company

Interpublic Group of Companies (IPG)

Date Dec. 8, 2011
Comment Letter Number: 277 (PDF) Author Steven V. Wilkinson Date Dec. 13, 2011
Comment Letter Number: 278 (PDF) Author Wayne R. Brownlee, Executive Vice President & Chief Financial Officer Company

Potash Corporation of Saskatchewan Inc.

Date Dec. 12, 2011
Comment Letter Number: 279 (PDF) Author James T. Brady; J. Michael Fitzpatrick; Michael D. Mangan; Patricia Little Company

McCormick & Co., Inc.

Date Dec. 14, 2011
Comment Letter Number: 280 (PDF) Author Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate Controller Company

Limited Brands, Inc.

Date Dec. 14, 2011
Comment Letter Number: 281 (PDF) Author Michael S. Poteshman, Executive Vice President & Chief Financial Officer Company

Tupperware Brands Corporation

Date Dec. 13, 2011
Comment Letter Number: 282 (PDF) Author Milton J. Walters Date Dec. 12, 2011
Comment Letter Number: 283 (PDF) Author Bruce Maggin, Audit Committee Chairman Company

PVH Corp.

Date Dec. 13, 2011
Comment Letter Number: 284 (PDF) Author David A. Leonard, Audit Committee Chairman Company

First Bank & Trust Company

Date Dec. 13, 2011
Comment Letter Number: 285 (PDF) Author John C. Pope, Audit Committee Chairman Company

RR Donnelley & Sons Company

Date Dec. 9, 2011
Comment Letter Number: 286 (PDF) Author Thomas J. Bresnan, Chairman of the Audit Committee Company

Chesapeake Utilities Corporation

Date Dec. 13, 2011
Comment Letter Number: 287 (PDF) Author Jeffrey D. Benjamin, Chairman, Audit Committee Company

EXCO Resources, Inc.

Date Dec. 14, 2011
Comment Letter Number: 288 (PDF) Author Scott A. Tozier, Senior Vice President and CFO Company

Albemarle Corporation

Date Dec. 13, 2011
Comment Letter Number: 289 (PDF) Author William E. Keitel, Executive Vice President and Chief Financial Officer Company

QUALCOMM Incorporated

Date Dec. 13, 2011
Comment Letter Number: 290 (PDF) Author William P. Nicoletti, Chairman of the Audit Committee Company

MarkWest Energy Partners, L.P.

Date Dec. 13, 2011
Comment Letter Number: 291 (PDF) Author Michael J. McGuire, Chief Financial Officer Company

Endurance Specialty Holdings Ltd.

Date Dec. 14, 2011
Comment Letter Number: 292 (PDF) Author Thomas C. Sutton, Audit Committee Chair Company

Edison International

Date Dec. 14, 2011
Comment Letter Number: 293 (PDF) Author Stephen E. Frank, Director and Chair, Audit Committee of the Board of Directors; Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer Company

Northrop Grumman Corporation

Date Dec. 14, 2011
Comment Letter Number: 294 (PDF) Author Robert J. Driessnack, Chief Financial Officer; Doug Stubsten, Controller; Robert G. Busch, Chief Audit Executive Company

Intermec, Inc.

Date Dec. 14, 2011
Comment Letter Number: 295 (PDF) Author Richard H. Fearon, Vice Chairman and Chief Financial and Planning Officer Company

Eaton Corporation

Date Dec. 13, 2011
Comment Letter Number: 296 (PDF) Author Richard E. Piluso, President Company

New York State Society of Certified Public Accountants (NYSSCPA)

Date Dec. 13, 2011
Comment Letter Number: 297 (PDF) Author Damon DeSue, CPA, 2011-2012 Chair Company

Virginia Society of CPAs (VSCPA)

Date Dec. 13, 2011
Comment Letter Number: 298 (PDF) Author David A. Rogan, Chairman, Audit Committee of the Board of Directors; J. Robert Fugate, Chief Financial Officer; Henry C. Lyon, Chief Accounting Officer Company

CBeyond

Date Dec. 12, 2011
Comment Letter Number: 299 (PDF) Author John B. Williamson, III, Chairman, President and CEO Company

RGC Resources, Inc.

Date Dec. 13, 2011
Comment Letter Number: 300 (PDF) Author Ralph S. Polimeni, Ph.D., CPA, Professor of Accounting, Chaykin Endowed Chair in Accounting; Jacqueline A. Burke, Ph.D., CPA, Associate Professor of Accounting, Frank G. Zarb School of Business, Hofstra University Date Dec. 13, 2011
Comment Letter Number: 301 (PDF) Author Mark A. Tullis, Senior Vice President & Chief Financial Officer Company

Intact Financial Corporation

Date Dec. 13, 2011
Comment Letter Number: 302 (PDF) Author Dean R. O'Hare, Chairman of the Audit Committee of the Board of Directors Company

H. J. Heinz Company

Date Dec. 13, 2011
Comment Letter Number: 303 (PDF) Author Peter V. Ueberroth, Audit Committee Chair Company

The Coca-Cola Company

Date Dec. 13, 2011
Comment Letter Number: 304 (PDF) Author Elyse Douglas, Executive Vice President and Chief Financial Officer Company

The Hertz Corporation

Date Dec. 13, 2011
Comment Letter Number: 305 (PDF) Author Sean Carleton, Chair, Committee on Corporate Reporting Company

Financial Executives International Canada (FEI Canada)

Date Dec. 13, 2011
Comment Letter Number: 306 (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 Dec. 13, 2011
Comment Letter Number: 307 (PDF) Author J. Taylor Simonton Date Dec. 13, 2011
Comment Letter Number: 308 (PDF) Author Kathryn Byrne, North American Chair Company

Praxity, AISBL

Date Dec. 13, 2011
Comment Letter Number: 309 (PDF) Author Stacy Loretz-Congdon, Chief Financial Officer; Stuart Booth, Audit Committee Chairman; Christopher Miller, Chief Accounting Officer Company

Core-Mark

Date Dec. 13, 2011
Comment Letter Number: 310 (PDF) Author Janet Morrill, Ph.D., C.A., C.G.A., Professor of Accounting, Department of Accounting and Finance Company

University of Manitoba

Date Dec. 13, 2011
Comment Letter Number: 311 (PDF) Author Hatim A. Tyabji, Chairman of Audit Committee; G. Mike Mikan, Audit Committee; Matthew Paull, Audit Committee; Gerard Vittecoq, Audit Committee Company

Best Buy Co., Inc.

Date Dec. 13, 2011
Comment Letter Number: 312 (PDF) Author Keith Jones, George Mason University; J.K. Aier, George Mason University; Duane Brandon, Auburn University; Tina Carptenter, University of Georgia; Lisa Gaynor, University of South Florida; W. Robert Knechel, University of Florida; et al. Company

Auditing Standards Committee of the Auditing Section of the American Accounting Association

Date Dec. 13, 2011
Comment Letter Number: 313 (PDF) Author Laurie D. Grabow, Executive Vice President/CFO, Compliance Officer Company

Old Point National Bank

Date Dec. 9, 2011
Comment Letter Number: 314 (PDF) Author Raymond V. Dittamore, Audit Committee; Barbara T. Alexander, Audit Committee; Sir Donald G. Cruickshank, Audit Committee; Thomas W. Horton, Audit Committee Company

QUALCOMM Incorporated

Date Dec. 13, 2011
Comment Letter Number: 315 (PDF) Author Stanley R. Fallis, Chairman of the Audit Committee Company

StanCorp Financial Group

Date Dec. 14, 2011
Comment Letter Number: 316 (PDF) Author Lawrence E. Hyatt, Chairman Audit Committee; Bruce D. Smith, Chief Financial Officer Company

Citi Trends, Inc.

Date Dec. 12, 2011
Comment Letter Number: 317 (PDF) Author Richard K. Smucker, Lead Director - Board of Directors Company

The Sherwin-Williams Company

Date Dec. 13, 2011
Comment Letter Number: 318 (PDF) Author Richard F. Chambers, CIA, CGAP, CCSA, CRMA, President and Chief Executive Officer Company

Institute of Internal Auditors (IIA)

Date Dec. 14, 2011
Comment Letter Number: 319 (PDF) Author Robert B. Lamm, Chair, Securities Law Committee Company

Society of Corporate Secretaries and Governance Professionals

Date Dec. 13, 2011
Comment Letter Number: 320 (PDF) Author Dennis W. Johnson, Chairman of the Audit Committee; Doran N. Schwartz, Vice President and Chief Financial Officer Company

MDU Resources Group, Inc.

Date Dec. 12, 2011
Comment Letter Number: 321 (PDF) Author Dorothy Coleman, Vice President, Tax, Technology & Domestic Economic Policy Company

National Association of Manufacturers (NAM)

Date Dec. 13, 2011
Comment Letter Number: 322 (PDF) Author Stephen D. Quinn, Audit Committee Chairman and Director Company

Zions Bancorporation

Date Dec. 14, 2011
Comment Letter Number: 323 (PDF) Author Craig E. Gifford, Executive Vice President and Controller Company

U.S. Bancorp (USB)

Date Dec. 13, 2011
Comment Letter Number: 324 (PDF) Author Joseph P. O'Leary, Senior Vice President and Chief Financial Officer Company

Integrys Energy Group, Inc.

Date Dec. 13, 2011
Comment Letter Number: 325 (PDF) Author Robert M. Stanton Date Dec. 13, 2011
Comment Letter Number: 326 (PDF) Author Nicholas R. Sucic, Vice President and Controller; David E. Adante, Executive Vice President, CFO, and Secretary Company

The Davey Tree Expert Company

Date Dec. 13, 2011
Comment Letter Number: 327 (PDF) Author Evan L. Hart, Senior Vice President and Chief Financial Officer; Kevin G. McHugh, Vice President and Controller Company

Mueller Water Products, Inc.

Date Dec. 13, 2011
Comment Letter Number: 328 (PDF) Author Donna L. Abelli, CPA, Chairman, Audit Committee Company

Independent Bank Corp

Date Dec. 13, 2011
Comment Letter Number: 329 (PDF) Author Donald T. Nicolaisen, Chairman of the Audit Committee; Howard J. Davies, Audit Committee; James H. Hance, Jr., Audit Committee; O. Griffith Sexton, Audit Committee Company

Morgan Stanley

Date Dec. 13, 2011
Comment Letter Number: 330 (PDF) Author Everardo Goyanes, Chairman, Audit Committee; J. Taft Symonds, Audit Committee; Christopher M. Temple, Audit Committee; 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. 13, 2011
Comment Letter Number: 331 (PDF) Author Harvey B. Rein, Senior Vice President and CFO; John Capogrossi, Vice President and Controller Company

Loral Space & Communications

Date Dec. 13, 2011
Comment Letter Number: 332 (PDF) Author Maryann N. Keller, Chair, Audit Committee Company

Dollar Thrifty Automotive Group, Inc.

Date Dec. 13, 2011
Comment Letter Number: 333 (PDF) Author Jack T. Ciesielski, CPA, CFA, President Company

R.G. Associates, Inc.

Date Dec. 13, 2011
Comment Letter Number: 334 (PDF) Author John Robert Sparger, Senior Vice President and Chief Accounting Officer; Chris Tong, Director and Chairman of the Audit Committee; Barry R. Pearl, Director and Chairman of the Audit Committee Company

Targa Resources Corp.; Targa Resources Partners LP

Date Dec. 13, 2011
Comment Letter Number: 335 (PDF) Author John C. Pope, Chairman, Audit Committee, Board of Directors; Stephen L. Bruttett, Executive Vice President and Chief Financial Officer; Kevin S. Coel, Senior Vice President and Corporate Controller Company

Con-Way Inc.

Date Dec. 13, 2011
Comment Letter Number: 336 (PDF) Author Jack A Henry Date Dec. 13, 2011
Comment Letter Number: 337 (PDF) Author Company

KPMG LLP

Date Dec. 13, 2011
Comment Letter Number: 338 (PDF) Author Liliana McDaniel, Chief Accounting Officer Company

Synovus Financial Corp

Date Dec. 13, 2011
Comment Letter Number: 339 (PDF) Author Howard L. Carver, Chair, Audit Committee, Board of Directors Company

Assurant, Inc.

Date Dec. 13, 2011
Comment Letter Number: 340 (PDF) Author Robert T. Wulf, Audit Committee Chair; Morgan Gust, Audit Committee Member; David Gale, Audit Committee Member; Karen H. Hogan, Audit Committee Member Company

Flaherty & Crumrine Funds

Date Dec. 12, 2011
Comment Letter Number: 341 (PDF) Author Scott A. Estes, Executive Vice President and Chief Financial Officer Company

Health Care REIT, Inc.

Date Dec. 14, 2011
Comment Letter Number: 342 (PDF) Author Company

BKD, LLP

Date Dec. 13, 2011
Comment Letter Number: 343 (PDF) Author James C. Shay, Senior Vice President, Finance and Strategic Development and Chief Financial Officer Company

Great Plains Energy Incorporated

Date Dec. 13, 2011
Comment Letter Number: 344 (PDF) Author Bruce G. Blakley, CPA Date Dec. 13, 2011
Comment Letter Number: 345 (PDF) Author Ron Merriman, Chairman, Audit Committee; Leslie Abi-Karam, Audit Committee; Jerry Burris, Audit Committee; Charles Haggerty, Audit Committee; David Ho, Audit Committee Company

Pentair, Inc.

Date Dec. 13, 2011
Comment Letter Number: 346 (PDF) Author George W. Morriss, Chair, Audit Commitee; Martha C. Goss, Vice Chair, Audit Commitee; Edward I. O'Brien, Audit Commitee; Cornelius T. Ryan, Audit Commitee; Tom D. Seip, Audit Commitee; Candace L. Straight, Audit Commitee Company

Neuberger Berman Funds

Date Dec. 13, 2011
Comment Letter Number: 347 (PDF) Author James E. Copeland, Jr., Chair, Audit committee of the Board of Directors Company

Time Warner Cable Inc.

Date Dec. 13, 2011
Comment Letter Number: 348 (PDF) Author Stuart B. Brown, Chief Financial Officer Company

Red Robin Gourmet Burgers, Inc.

Date Dec. 13, 2011
Comment Letter Number: 349 (PDF) Author Phyllis J. Campbell, Chair of the Audit Committee Company

Nordstrom, Inc.

Date Dec. 12, 2011
Comment Letter Number: 350 (PDF) Author Richard J Dahl, Chairman of the Audit Committee of the Board of Directors; Darrell T. Anderson, Executive Vice President of Administrative Services and Chief Financial Officer; Kenneth W. Petersen, Corporate Controller and Chief Accounting Officer Company

IDACORP, Inc.

Date Dec. 13, 2011
Comment Letter Number: 351 (PDF) Author Wolfgang U. Nickl, Senior Vice President and Chief Financial Officer Company

Western Digital Corporation

Date Dec. 13, 2011
Comment Letter Number: 352 (PDF) Author Jerald W. Richards, Chief Accounting Officer Company

Weyerhaeuser Company

Date Dec. 13, 2011
Comment Letter Number: 353 (PDF) Author Ernest E. Maddock, Senior Vice President, Chief Financial Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of Directors Company

Lam Research Corporation

Date Dec. 9, 2011
Comment Letter Number: 354 (PDF) Author Richard G. Tilghman, Audit Committee Chairman Company

Sysco Corporation

Date Dec. 13, 2011
Comment Letter Number: 355 (PDF) Author Kenneth M. Reiss, Chairman of the Audit Committee Company

The Wet Seal, Inc.

Date Dec. 12, 2011
Comment Letter Number: 356 (PDF) Author Alex Malley FCPA, Chief Executive Officer Company

CPA Australia Ltd

Date Dec. 14, 2011
Comment Letter Number: 357 (PDF) Author Richard D. Levy, Executive Vice President & Controller Company

Wells Fargo & Company

Date Dec. 14, 2011
Comment Letter Number: 358 (PDF) Author Nicholas G. Moore, Board Member, Audit and Examination Committee Chair Company

Wells Fargo & Company

Date Dec. 14, 2011
Comment Letter Number: 359 (PDF) Author Patricia M. Bedient, Audit Committee Chair Company

Alaska Air Group

Date Dec. 6, 2012
Comment Letter Number: 360 (PDF) Author Barry K. Taniguchi, Audit Committee Chairman Company

Hawaiian Electric Industries, Inc.

Date Dec. 12, 2011
Comment Letter Number: 361 (PDF) Author Anthony W. Thomas, Chief Financial Officer Company

Windstream Corporation

Date Dec. 14, 2011
Comment Letter Number: 362 (PDF) Author Steven M. West, Chair, Audit Committee; Roderick C. McGeary, Audit Committee; Arun Sarin, KBE, Audit Committee Company

Cisco Systems, Inc.

Date Dec. 14, 2011
Comment Letter Number: 363 (PDF) Author Joan H. Dillard, Chief Financial Officer; Conor Heery, Chief Accounting Officer Company

Allied World Assurance Company Holdings, AG

Date Dec. 13, 2011
Comment Letter Number: 364 (PDF) Author Michel De Wolf, President Company

Institute van de Bedrijfsrevisoren, Institut des Réviseurs d'Entreprises (IBR-IRE)

Date Dec. 14, 2011
Comment Letter Number: 365 (PDF) Author Claude CAZES, Le Président Company

Compagnie Nationale des Commissaires aux Comptes (CCNC)

Date Dec. 14, 2011
Comment Letter Number: 366 (PDF) Author Martin J. ten Brink, Executive Vice President, Controller Company

Royal Dutch Shell plc

Date Dec. 14, 2011
Comment Letter Number: 367 (PDF) Author Ian Ball, Chief Executive Officer Company

International Federation of Accountants (IFAC)

Date Dec. 14, 2011
Comment Letter Number: 368 (PDF) Author William C. Pate, Audit Committee Chair of Covanta Holding Corporation, Managing Director of Equity Group Investments, LLC Company

Covanta Energy Corporation

Date Dec. 14, 2011
Comment Letter Number: 369 (PDF) Author Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer Company

FirstEnergy Corp.

Date Dec. 14, 2011
Comment Letter Number: 370 (PDF) Author F. Duane Ackerman, Chair, Audit Committee of the Board of Directors; Ari Bousbib, Audit Committee of the Board of Directors; Gregory D. Brenneman, Audit Committee of the Board of Directors; J. Frank Brown, Audit Committee of the Board of Directors Company

The Home Depot, Inc.

Date Dec. 14, 2011
Comment Letter Number: 371 (PDF) Author Tony Bromell, Head of Integrity and Markets Company

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

Date Dec. 14, 2011
Comment Letter Number: 372 (PDF) Author Michele J. Hooper, President and CEO Company

The Directors' Council

Date Dec. 13, 2011
Comment Letter Number: 373 (PDF) Author Wolfgang Hofmann, Chairman of the Board Company

PKF International Limited

Date Dec. 12, 2011
Comment Letter Number: 374 (PDF) Author Paul F. Kurgan, President Company

FYI Consultants LLC

Date Dec. 14, 2011
Comment Letter Number: 375 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical Manager Company

Institut der Wirtschaftsprüfer (IDW)

Date Dec. 14, 2011
Comment Letter Number: 376 (PDF) Author Cathy Douglas, Vice President, Chief Accounting Officer Company

Anadarko Petroleum Corporation

Date Dec. 14, 2011
Comment Letter Number: 377 (PDF) Author Martha Clark Goss, Chair of the Audit Committee Company

American Water Works Company, Inc.

Date Dec. 13, 2011
Comment Letter Number: 378 (PDF) Author Joseph R. Bronston; John W. Prosser, Jr.; Kent Kresa; D. Michael Steuert; Mickey P. foret; H. Thomas Hicks; Nicholas G. Moore; Peter A. Dawson; Barry L. Williams; Michael A. Lucki; David Kelsey; Laurel Krzeminski; David A. Trice; Perry L. Elders; et al. Company

Jacobs Engineering Group, Inc.; Fluor Corporation; URS Corporation; Bechtel Group, Inc.; CH2M Hill Companies, Ltd.; Granite Construction Inc.; McDermott International, Inc.; Chicago Bridge & Iron Company N.V.

Date Dec. 14, 2011
Comment Letter Number: 379 (PDF) Author Sean P. McGrath, Chief Financial Officer Company

Atlas Energy, L.P.

Date Dec. 6, 2011
Comment Letter Number: 380 (PDF) Author Nick S. Cyprus, Vice President, Controller, and Chief Accounting Officer Company

General Motors Company

Date Dec. 14, 2011
Comment Letter Number: 381 (PDF) Author Jeffrey Hall, Executive Vice President and Chief Financial Officer Company

Express Scripts, Inc.

Date Dec. 14, 2011
Comment Letter Number: 382 (PDF) Author Frank Mergenthaler, Chairman of the Audit Committee Company

Express Scripts, Inc.

Date Dec. 14, 2011
Comment Letter Number: 383 (PDF) Author Mary Guilfoile, Audit Committee Chair; David Thomas; Jocelyn Carter-Miller; H. John Greenlaus; Dawn Hudson; William Kerr; Richard Goldstein Company

Interpublic Group of Companies (IPG)

Date Dec. 13, 2011
Comment Letter Number: 384 (PDF) Author B. Clyde Preslar, Audit Committee Chairman; Robert A. Sheets, Executive Vice President and Chief Financial Officer Company

Alliance One International, Inc.

Date Dec. 14, 2011
Comment Letter Number: 385 (PDF) Author James E. Walsh, Divisional Senior Vice President and Chief Accounting Officer Company

Health Care Service Corporation (HCSC)

Date Dec. 12, 2011
Comment Letter Number: 386 (PDF) Author W. Larry Cash, Executive Vice President & Chief Financial Officer; T. Mark Buford, Senior Vice President and Chief Accounting Officer Company

Community Health Systems, Inc. (CHS)

Date Dec. 13, 2011
Comment Letter Number: 387 (PDF) Author Jamie L. Buskill, Senior Vice President, Chief Financial Officer and Treasurer Company

Boardwalk Pipeline Partners, LP

Date Dec. 12, 2011
Comment Letter Number: 388 (PDF) Author Charles D. McLane, Jr., Executive Vice President and Chief Financial Officer Company

Alcoa Inc.

Date Dec. 13, 2011
Comment Letter Number: 389 (PDF) Author David York, Head of Auditing Practice Company

The Association of Chartered Certified Accountants (ACCA)

Date Dec. 14, 2011
Comment Letter Number: 390 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office (GAO)

Date Dec. 14, 2011
Comment Letter Number: 391 (PDF) Author William J. Findlay, Managing Director, Accounting Policy and Controls Company

Assured Guaranty Ltd.

Date Dec. 14, 2011
Comment Letter Number: 392 (PDF) Author Bruce T. Whitehurst, President and CEO Company

Virginia Bankers Association

Date Dec. 14, 2011
Comment Letter Number: 393 (PDF) Author Joseph Macnow, Executive Vice President - Finance and Administration, and Chief Financial Officer Company

Vornado Realty Trust

Date Dec. 14, 2011
Comment Letter Number: 394 (PDF) Author Matthew V. Hollifield, Senior Vice President and Chief Accounting Officer Company

Lowes Companies, Inc.

Date Dec. 14, 2011
Comment Letter Number: 395 (PDF) Author Joseph Macnow, Executive Vice President and Chief Financial Officer Company

Alexander's, Inc.

Date Dec. 14, 2011
Comment Letter Number: 396 (PDF) Author William M. Cook, Chief Executive Officer; James F. Shaw, Chief Financial Officer Company

Donaldson Filtration Solutions

Date Dec. 14, 2011
Comment Letter Number: 397 (PDF) Author James T. Brady, Chairman of the Audit Committee for Constellation Energy; Bryan P. Wright, Vice President, Chief Accounting Officer, and Controller for Constellation Energy; Anne A. Hahn, Vice President and Controller for Baltimore Gas and Electric Company

Constellation Energy Group, Inc.; Baltimore Gas and Electric Company (BGE)

Date Dec. 14, 2011
Comment Letter Number: 398 (PDF) Author Kurt P. Kuehn, Chief Financial Officer Company

United Parcel Service, Inc. (UPS)

Date Dec. 14, 2011
Comment Letter Number: 399 (PDF) Author Thomas S. Gurganous, Chair, Audit Commitee; Matthew W. Geekie, Secretary, Audit Committee Company

Graybar Electric Company, Inc.

Date Dec. 14, 2011
Comment Letter Number: 400 (PDF) Author Joseph P. Lacher, Chairman, Audit Committee; Anita Britt, Chief Financial Officer Company

Perry Ellis International

Date Dec. 13, 2011
Comment Letter Number: 401 (PDF) Author Kendell Kliewer, Vice President & Controller Company

NorthWestern Corporation

Date Dec. 14, 2011
Comment Letter Number: 402 (PDF) Author Dorothy A. Berry, Chair, Governing Council Company

Independent Directors Council (IDC)

Date Dec. 14, 2011
Comment Letter Number: 403 (PDF) Author Kenneth E. Dakdduk, Chair Company

International Ethics Standards Board for Accountants (IESBA)

Date Dec. 14, 2011
Comment Letter Number: 404 (PDF) Author Jeffrey A. Joerres, Chairman, Chief Executive Officer & President; Michael J. Van Handel, Executive Vice President & Chief Financial Officer; Edward J. Zore, Audit Committee Chairman Company

ManpowerGroup

Date Dec. 14, 2011
Comment Letter Number: 405 (PDF) Author Victor Burk, Chairman of the Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer Company

PAA Natural Gas Storage

Date Dec. 12, 2011
Comment Letter Number: 406 (PDF) Author James A. Deal, Chairman of the Audit Committee Company

AmSurg Corp.

Date Dec. 13, 2011
Comment Letter Number: 407 (PDF) Author Robert Tarr, Chairman of the Audit Committee Company

WESCO International, Inc.

Date Dec. 14, 2011
Comment Letter Number: 408 (PDF) Author Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Stacey H. Friday, Director, Accounting Policy Company

Federated Investors, Inc.

Date Dec. 14, 2011
Comment Letter Number: 409 (PDF) Author James A. Ajello, Executive Vice President, Chief Financial Officer and Treasurer; David M. Kostecki, Vice President - Finance, Controller and Chief Accounting Officer Company

Hawaiian Electric Industries, Inc.

Date Dec. 13, 2011
Comment Letter Number: 410 (PDF) Author Mara Cameran; Angela Pettinicchio Date Dec. 14, 2011
Comment Letter Number: 411 (PDF) Author Jon R. Moeller, Chief Financial Officer; Patricia A. Woertz, Chairman, Chief Executive Officer and President, Archer Daniels Midland Company & Chair, Audit Committee of the Board of Directors, The Proctor & Gamble Company Company

The Procter & Gamble Company

Date Dec. 14, 2011
Comment Letter Number: 412 (PDF) Author Steven M. Glover, CPA, PhD, Mary & Ellis Professor of Accountancy Company

Brigham Young University

Date Dec. 13, 2011
Comment Letter Number: 413 (PDF) Author Gregory J. Anton, CPA, Chairman of the Board; Barry C. Melancon, CPA, President and CEO Company

American Institute of CPAs (AICPA)

Date Dec. 14, 2011
Comment Letter Number: 414 (PDF) Author Bernard Dvorak, Senior Vice President & Co-Chief Financial Officer Company

Liberty Global, Inc. (LGI)

Date Dec. 14, 2011
Comment Letter Number: 415 (PDF) Author Stephen Harrison, AO, FCA, FAICD, Chief Executive Officer Company

Global Accounting Alliance (GAA)

Date Dec. 14, 2011
Comment Letter Number: 416 (PDF) Author Catherine M. Best, FCA, Chair of the Audit Committee, Director; Douglas A. Proll, CA, Chief Financial Officer & Senior Vice-President, Finance Company

Canadian Natural Resources Limited

Date Dec. 14, 2011
Comment Letter Number: 417 (PDF) Author Rob Shaw, Vice President and Controller; Ricardo H. Rosa, Executive Vice President and Chief Financial Officer Company

Transocean Ltd.

Date Dec. 13, 2011
Comment Letter Number: 418 (PDF) Author Rich Walker, Executive Vice President and Chief Financial Officer Company

IHS Inc.

Date Dec. 14, 2011
Comment Letter Number: 419 (PDF) Author Robert A. Hagemann, Chairman of the Audit Committee; Betsy J. Bernard, Member, Audit Committee; Larry C. Glasscock, Member, Committee; Arthur J. Higgins, Member, Audit Committee; John L. McGoldrick, Chairman, Member, Audit Committee Company

Zimmer, Inc.

Date Dec. 14, 2011
Comment Letter Number: 420 (PDF) Author Lowndes A. Smith, Chairman, Audit Committee; David T. Foy, Executive Vice President and Chief Financial Officer Company

White Mountains Insurance Group

Date Dec. 14, 2011
Comment Letter Number: 421 (PDF) Author Gilbert F. Viets Date Dec. 14, 2011
Comment Letter Number: 422 (PDF) Author W. Ron Hinson, Senior Vice-President, Corporate Comptroller and Chief Accounting Officer Company

Southern Company

Date Dec. 14, 2011
Comment Letter Number: 423 (PDF) Author Dr. Jochen Schmitz, Corporate Vice President and Controller; Dr. Elisabeth Schmalfuß, Head of Accounting and Controlling Policies Company

Siemens Aktiengesellschaft

Date Dec. 14, 2011
Comment Letter Number: 424 (PDF) Author Marsha A. Schulte, Vice President, Finance and Controller Company

Rockwell Collins, Inc.

Date Dec. 14, 2011
Comment Letter Number: 425 (PDF) Author C. Warren Neel, Chairman of Audit Committee; Alfred Lumsdaine, Chief Financial Officer Company

Healthways, Inc.

Date Dec. 13, 2011
Comment Letter Number: 426 (PDF) Author Charles H. Noski, Chairman, Audit Committee of the Board of Directors; Dina Dublon, Audit Committee of the Board of Directors; Dr. Helmut Panke, Audit Committee of the Board of Directors Company

Microsoft Corporation

Date Dec. 13, 2011
Comment Letter Number: 427 (PDF) Author Company

EisnerAmper LLP

Date Dec. 13, 2011
Comment Letter Number: 428 (PDF) Author Isaac Kaufman, Audit Committee Chairman Company

Kindred Healthcare, Inc.

Date Dec. 14, 2011
Comment Letter Number: 429 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Dec. 14, 2011
Comment Letter Number: 430 (PDF) Author David D. Chase, Chairman of the Audit Committee Company

Thornburg Investment Trust

Date Dec. 14, 2011
Comment Letter Number: 431 (PDF) Author Donald T. Nicolaisen; Audit Committee; M. Frances Keeth; Audit Committee; Robert W. Lane; Audit Committee; Sandra O. Moose; Audit Committee; Clarence Otis, Jr., Audit Committee Company

Verizon Communications Inc.

Date Dec. 14, 2011
Comment Letter Number: 432 (PDF) Author Bruce E. Gross, Vice President & Chief Financial Officer Company

Lennar Corporation

Date Dec. 14, 2011
Comment Letter Number: 433 (PDF) Author G. Scott Spendlove, Senior Vice President and Chief Financial Officer Company

Tesoro Corporation

Date Dec. 14, 2011
Comment Letter Number: 434 (PDF) Author Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer Company

NIKE, Inc.

Date Dec. 14, 2011
Comment Letter Number: 435 (PDF) Author Martin J. Lyons, Senior Vice President and Chief Financial Officer Company

Ameren Corporation

Date Dec. 14, 2011
Comment Letter Number: 436 (PDF) Author Robert Traficanti, Deputy Controller and Head of Accounting Policy Company

Citigroup

Date Dec. 14, 2011
Comment Letter Number: 437 (PDF) Author Steven A. Raymund, Audit Committee Chairman; Forbes I.J. Alexander, Chief Financial Officer Company

Jabil Circuit, Inc.

Date Dec. 12, 2011
Comment Letter Number: 438 (PDF) Author Albert F. Moreno, Chairman of the Audit Committee Company

Xcel Energy, Inc.

Date Dec. 14, 2011
Comment Letter Number: 439 (PDF) Author Company

Crowe Horwath LLP

Date Dec. 14, 2011
Comment Letter Number: 440 (PDF) Author Robert Astorg, Audit Committee Chair Company

United Bankshares, Inc.

Date Dec. 14, 2011
Comment Letter Number: 441 (PDF) Author Christy Burmeister-Smith, Vice President, Controller and Principal Accounting Officer Company

Avista Corp.

Date Dec. 14, 2011
Comment Letter Number: 442 (PDF) Author Jan A. Bertsch, Vice President and Controller (Principal Accounting Officer) Company

BorgWarner

Date Dec. 14, 2011
Comment Letter Number: 443 (PDF) Author Vincent Sorgi, Vice President and Controller Company

PPL Corporation

Date Dec. 14, 2011
Comment Letter Number: 444 (PDF) Author Richard M. Whiting, Executive Director and General Counsel Company

The Financial Services Roundtable

Date Dec. 14, 2011
Comment Letter Number: 445 (PDF) Author Brad Holiday, Chief Financial Officer Company

Callaway Golf Company

Date Dec. 13, 2011
Comment Letter Number: 446 (PDF) Author Stephen J. Schnoor, Senior Vice President, Chief Financial Officer, & Treasurer; Barry E. Malamud, Vice President & Corporate Controller Company

Harsco Corporation

Date Dec. 13, 2011
Comment Letter Number: 447 (PDF) Author Christopher K. Knibb, Vice President, Controller & Chief Accounting Officer Company

Patriot Coal Corporation

Date Dec. 14, 2011
Comment Letter Number: 448 (PDF) Author Paul Tomkins, Executive Vice President and Chief Financial Officer; Bryan Berndt, VP and Controller Company

Reader's Digest Association (RDA)

Date Dec. 10, 2011
Comment Letter Number: 449 (PDF) Author Marty Wade - Chairman, Audit Committee Company

Reader's Digest Association (RDA)

Date Dec. 10, 2011
Comment Letter Number: 450 (PDF) Author Alfred M. Rankin, Jr., Chairman, President and Chief Executive Officer; Kenneth C. Schilling, Vice President and Controller Company

NACCO Industries, Inc.

Date Dec. 14, 2011
Comment Letter Number: 451 (PDF) Author Richard W. Roedel, Audit Committee Chairman, Lead Independent Director Company

Lorillard, Inc.

Date Dec. 14, 2011
Comment Letter Number: 452 (PDF) Author Charles W. Porter, Jr., Vice President, CFO & Treasurer Company

Energen Corporation

Date Dec. 14, 2011
Comment Letter Number: 453 (PDF) Author Ian S. Kaufman, Senior Vice President and Chief Accounting Officer; Monte J. Huber, First Vice President - Financial Reporting Company

Equity Residential

Date Dec. 14, 2011
Comment Letter Number: 454 (PDF) Author John Doyle, Vice President & Comptroller Company

Liberty Mutual Group (LMG)

Date Dec. 14, 2011
Comment Letter Number: 455 (PDF) Author Hal J. Upbin, Chairman, Audit Committee of the Board of Directors Company

Brown Shoe Company, Inc.

Date Dec. 14, 2011
Comment Letter Number: 456 (PDF) Author Phillip A. Reinsch, Executive Vice President and Chief Financial Officer Company

Capstead Mortgage Corporation

Date Dec. 14, 2011
Comment Letter Number: 457 (PDF) Author Audit Committee Company

Verenium Corporation

Date Dec. 12, 2011
Comment Letter Number: 458 (PDF) Author Jason Cole Date Dec. 14, 2011
Comment Letter Number: 459 (PDF) Author TS Rosen Date Dec. 15, 2011
Comment Letter Number: 460 (PDF) Author Amy R. Corbin, Vice President and Controller Company

Genworth Financial, Inc.

Date Dec. 9, 2011
Comment Letter Number: 461 (PDF) Author Robert Bosak, CPA, Chairman; Steve Herring, CPA (inactive), Member; Teri A Miller, CPA, Member; Gary Sandefur, CPA, Member; Linda Cavanaugh, CPA, Member, Accounting and Auditing Public Company Subcommittee Company

The Ohio Society of CPAs

Date Dec. 14, 2011
Comment Letter Number: 462 (PDF) Author John P. Rielly, Senior Vice President and Chief Financial Officer Company

Hess Corporation

Date Dec. 14, 2011
Comment Letter Number: 463 (PDF) Author Company

BDO USA, LLP

Date Dec. 14, 2011
Comment Letter Number: 464 (PDF) Author Rita M. Rodriguez, Audit Committee Chair Company

Affiliated Managers Group, Inc.

Date Dec. 14, 2011
Comment Letter Number: 465 (PDF) Author Pamela H. Patsley, Chair, Audit Committee; Kevin P. March, Senior Vice-President and Chief Financial Officer; Ralph W. Babb, Jr., Audit Committee; Robert E. Sanchez, Audit Committee Company

Texas Instruments Incorporated

Date Dec. 14, 2011
Comment Letter Number: 466 (PDF) Author Charles T. Munger, Chair of the Audit Committee; Richard Galanti, Executive Vice President and Chief Financial Officer Company

Costco Wholesale Corporation

Date Dec. 13, 2011
Comment Letter Number: 467 (PDF) Author Angie Muhleisen, Audit Committee Chair Company

Assurity Life Insurance Company

Date Dec. 14, 2011
Comment Letter Number: 468 (PDF) Author Steven E. Salterio Ph.D. FCA, Editor (in-Chief), Contemporary Accounting Research, PricewaterhouseCoopers/Tom O'Neill Fellow of Accounting, Director, CA-Queen's Centre for Governance & Professor of Business Company

Queen's School of Business

Date Dec. 14, 2011
Comment Letter Number: 469 (PDF) Author John J. Kennedy, Senior Vice President and Chief Accounting Officer Company

The Chubb Corporation

Date Dec. 14, 2011
Comment Letter Number: 470 (PDF) Author Nigel A. Rees, Vice President and Controller Company

McKesson Corporation

Date Dec. 14, 2011
Comment Letter Number: 471 (PDF) Author Susan Ferris Wyderko, Executive Director Company

Mutual Fund Directors Forum (MFDF)

Date Dec. 13, 2011
Comment Letter Number: 472 (PDF) Author William A. Priddy, Jr., Chief Financial Officer; Erik van der Kaay, Chairman, Audit Committee of the Board of Directors Company

RF Micro Devices, Inc. (RFMD)

Date Dec. 14, 2011
Comment Letter Number: 473 (PDF) Author Michael Rocca, Audit Commitee Chairman; Harmit Singh, Executive Vice President and Chief Financial Officer; Brad O'Bryan, Senior Vice President and Corporate Controller Company

Hyatt Hotels Corporation

Date Dec. 13, 2011
Comment Letter Number: 474 (PDF) Author John Corcoran, Senior Vice President; Robert W. Uek, Chairman, Funds Board Audit Committee Company

MFS Investment Management

Date Dec. 13, 2011
Comment Letter Number: 475 (PDF) Author James M. Olsen Company

Property Casualty Insurers Association of America (PCI)

Date Dec. 14, 2011
Comment Letter Number: 476 (PDF) Author Ralph F. Boyd, Chairman, Audit Committee; Patrick T. Doyle, Executive Vice President and Chief Financial Officer Company

DIRECTV

Date Dec. 14, 2011
Comment Letter Number: 477 (PDF) Author Russell Chenu, Chief Financial Officer Company

James Hardie Industries SE

Date Dec. 14, 2011
Comment Letter Number: 478 (PDF) Author Mark A. Peters, Executive Vice President and Chief Financial Officer; Jill R. Stuart, Senior Vice President, Accounting, Finance, and Chief Accounting Officer Company

tw telecom

Date Dec. 14, 2011
Comment Letter Number: 479 (PDF) Author Carolyn T. Sizemore, Vice President and Controller Company

CSX Corporation

Date Dec. 14, 2011
Comment Letter Number: 480 (PDF) Author Riyadh Bhuiyan Date Dec. 14, 2011
Comment Letter Number: 481 (PDF) Author Eric Brown, Executive Vice President, Chief Financial Officer; Ken Barker, Senior Vice President, Chief Accounting Officer Company

Electronic Arts Inc. (ERTS)

Date Dec. 13, 2011
Comment Letter Number: 482 (PDF) Author Company

WeiserMazars LLP

Date Dec. 14, 2011
Comment Letter Number: 483 (PDF) Author Laurel Bond Mitchell, Ph.D., Director, Accounting Program Company

University of Redlands

Date Dec. 14, 2011
Comment Letter Number: 484 (PDF) Author Barbara Roper, Director of Investor Protection Company

Consumer Federation of America (CFA)

Date Dec. 14, 2011
Comment Letter Number: 485 (PDF) Author Thomas J. Sargeant, Chief Financial Officer Company

AvalonBay Communities, Inc. (AVB)

Date Dec. 14, 2011
Comment Letter Number: 486 (PDF) Author Jonathan Kislak; Andrew Calamari; William Sennholz; Billie Wade; Howard Hackney; John Kennedy, Sr.; Robert Long; Anne Estabrook; H. Ronald Weissman; Brian Hudson; John Luikart; Gordon Zimmerman; Michael Berryhill, Audit Committee Chairs Company

FHLBanks

Date Dec. 13, 2011
Comment Letter Number: 487 (PDF) Author R. Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, Director Company

Committee on Capital Markets Regulation

Date Dec. 14, 2011
Comment Letter Number: 488 (PDF) Author Richard F. McMahon, Vice President Company

Edison Electric Institute

Date Dec. 14, 2011
Comment Letter Number: 489 (PDF) Author Ben Lee, Chair, Assurance Services Section; Gregory Kordecki, Vice Chair, Assurance Services Section Company

Georgia Society of CPAs (GSCPA)

Date Dec. 14, 2011
Comment Letter Number: 490 (PDF) Author Craig A. Rabe, Associate Professor of Accounting and Management Company

Luther College

Date Dec. 14, 2011
Comment Letter Number: 491 (PDF) Author Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer Company

NextEra Energy, Inc.

Date Dec. 14, 2011
Comment Letter Number: 492 (PDF) Author Joseph Mauriello, Chair of the Audit Committee, Fidelity Equity and High Income Funds Board of Trustees; Marie L. Knowles, Chair of the Audit Committee, Fidelity Fixed Income and Asset Allocation Funds Board of Trustees Company

Fidelity Equity and High Income Funds and Fixed Income and Asset Allocation Funds

Date Dec. 14, 2011
Comment Letter Number: 493 (PDF) Author Paul J. Zucconi, Chairman, Audit and Compliance Committee Company

American Beacon Select Funds

Date Dec. 14, 2011
Comment Letter Number: 494 (PDF) Author Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation, Chairman, Corporate Governance Committee, Business Roundtable Company

Business Roundtable

Date Dec. 14, 2011
Comment Letter Number: 495 (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

Date Dec. 14, 2011
Comment Letter Number: 496 (PDF) Author Nora N. Crouch, Controller and Chief Accounting Officer Company

Markel Corporation

Date Dec. 14, 2011
Comment Letter Number: 497 (PDF) Author Lee White, Executive General Manager - Members Company

The Institute of Chartered Accountants in Australia

Date Dec. 14, 2011
Comment Letter Number: 498 (PDF) Author G.B. Hannaford, FCA, Chair, Public Trust Committee Company

The Canadian Institute of Chartered Accountants

Date Dec. 14, 2011
Comment Letter Number: 499 (PDF) Author Harry F. Radcliffe, Audit Committee Chairman Company

F.N.B. Corporation

Date Dec. 14, 2011
Comment Letter Number: 500 (PDF) Author Steven E. Buller, Managing Director Company

BlackRock, Inc.

Date Dec. 14, 2011
Comment Letter Number: 501 (PDF) Author Terri L. Herrington, VP Finance/Controller, Finance Company

International Paper (IP)

Date Dec. 14, 2011
Comment Letter Number: 502 (PDF) Author Loretta V. Cangialosi, Chair, Committee on Corporate Reporting Company

Financial Executives International (FEI)

Date Dec. 14, 2011
Comment Letter Number: 503 (PDF) Author Jocelyn Belisle, Chief Accounting Officer Company

Stanley Black & Decker, Inc.

Date Dec. 14, 2011
Comment Letter Number: 504 (PDF) Author Company

Eide Bailly LLP

Date Dec. 14, 2011
Comment Letter Number: 505 (PDF) Author Jack C Parsons, Audit Committees/Interim CFO/Financial and Risk Management Consulting Date Dec. 14, 2011
Comment Letter Number: 506 (PDF) Author Joseph C. Berenato; Vanessa C. L. Chang; Robert J. Denison; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez; Isaac Stein, Audit Committee Chairs Company

American Funds

Date Dec. 14, 2011
Comment Letter Number: 507 (PDF) Author Michael J. Baughman, Corporate Vice President and Controller; Blake E. Devitt, Audit Committee Chairman Company

Baxter Healthcare Corporation

Date Dec. 14, 2011
Comment Letter Number: 508 (PDF) Author Bruce E. Meikle, Senior Vice President & Chief Compliance Officer; Brian D. Bullard, Senior Vice President - Fund Business Management Group; Brian C. Janssen, Vice President - Fund Business Management Group; Donald H. Rolfe Company

Capital Research and Management Company

Date Dec. 14, 2011
Comment Letter Number: 509 (PDF) Author C. Michael Schroeder, Chairman of the Audit Committee Company

EchoStar Corporation

Date Dec. 14, 2011
Comment Letter Number: 510 (PDF) Author Brett Gellner, Chief Financial Officer; William D. Anderson, Chairman of the Audit and Risk Committee Company

TransAlta Corporation

Date Dec. 14, 2011
Comment Letter Number: 511 (PDF) Author Gregory J. Peterson, Vice President/Controller/Chief Accounting Officer Company

Southwest Gas Corporation

Date Dec. 14, 2011
Comment Letter Number: 512 (PDF) Author Robert C. Mullins, CPA, Senior Manager Date Dec. 14, 2011
Comment Letter Number: 513 (PDF) Author Carleen C. Kohut, Chief Operating Officer Company

National Retail Federation (NRF)

Date Dec. 14, 2011
Comment Letter Number: 514 (PDF) Author Katherine McGuire, Vice President of Government Relations Company

Business Software Alliance (BSA)

Date Dec. 14, 2011
Comment Letter Number: 515 (PDF) Author Kimball R. Adams, CPA, Finance Director Company

City of Largo, Florida

Date Dec. 14, 2011
Comment Letter Number: 516 (PDF) Author Daniel J. Cancelmi, Senior Vice President and Controller Company

Tenet Healthcare Corporation

Date Dec. 14, 2011
Comment Letter Number: 517 (PDF) Author Scott D. Hamilton, Senior Vice President and Chief Accounting Officer Company

CC Media Holdings, Inc.

Date Dec. 9, 2011
Comment Letter Number: 518 (PDF) Author Richard E. Jones, CPA, President & CEO; Mark Hugh, CPA, Board Chair Company

Washington Society of Certified Public Accountants (WSCPA)

Date Dec. 14, 2011
Comment Letter Number: 519 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Dec. 14, 2011
Comment Letter Number: 520 (PDF) Author Tom A. Ortolf, Chairman of the Audit Committee Company

DISH Network Corporation

Date Dec. 14, 2011
Comment Letter Number: 521 (PDF) Author Sean M. Stack, Executive Vice President and Chief Financial Officer Company

Aleris International, Inc.

Date Dec. 14, 2011
Comment Letter Number: 522 (PDF) Author Company

Grant Thornton LLP

Date Dec. 14, 2011
Comment Letter Number: 523 (PDF) Author Robert F. McCullough, Audit Committee Chairman; George C. (Jack) Guynn, Audit Committee; Norman H. Wesley, Audit Committee; Neil Williams, Audit Committee Company

Acuity Brands, Inc.

Date Nov. 28, 2011
Comment Letter Number: 524 (PDF) Author James F. Barlow, Senior Vice President, Corporate Controller (Principal Accounting Officer) Company

Allergan, Inc.

Date Dec. 14, 2011
Comment Letter Number: 525 (PDF) Author Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development Company

Biotechnology Industry Organization (BIO)

Date Dec. 14, 2011
Comment Letter Number: 526 (PDF) Author Kathleen Skero, Finance Director Company

Blackstone Group

Date Dec. 14, 2011
Comment Letter Number: 527 (PDF) Author Gary Ellis, Sr. Vice President & Chief Financial Officer; Mary Wilcox, Vice President & Chief Accounting Officer Company

Medtronic, Inc.

Date Dec. 14, 2011
Comment Letter Number: 528 (PDF) Author Matthew J. Peel, CPA, Director of Accounting Research Company

Cole Real Estate Investments

Date Dec. 14, 2011
Comment Letter Number: 529 (PDF) Author Mark Fuchs, VP, Finance & Chief Accountant Company

Google Inc.

Date Dec. 14, 2011
Comment Letter Number: 530 (PDF) Author Albert S. Baldocchi, Chairperson of the Audit Committee Company

Chipotle Mexican Grill, Inc.

Date Dec. 14, 2011
Comment Letter Number: 531 (PDF) Author Jim Murrin, Senior Vice President, Controller, and Principal Accounting Officer Company

Hewlett-Packard Company

Date Dec. 14, 2011
Comment Letter Number: 532 (PDF) Author Ousmane Kromah Date Dec. 14, 2011
Comment Letter Number: 533 (PDF) Author Orin C. Smith, Audit Committee Chair Company

The Walt Disney Company

Date Dec. 14, 2011
Comment Letter Number: 534 (PDF) Author Jeffrey M. Stone, Vice President - Controller, Accounting Company

Progress Energy

Date Dec. 14, 2011
Comment Letter Number: 535 (PDF) Author Tonya Gibbs; Kathryn McGrath; Jordan Robare; Ryan St. Peter; John Stanley; Joanne Pencak Date Dec. 14, 2011
Comment Letter Number: 536 (PDF) Author Pankaj Jalan (Comment Withdrawn) Date Dec. 15, 2011
Comment Letter Number: 537 (PDF) Author David J. Drury, Chairman of Audit Committee; Stephen P. Cortinovis; Peter Kelly; Mary A. Winston Company

Plexus Corp.

Date Dec. 13, 2011
Comment Letter Number: 538 (PDF) Author Barbara Hackman Franklin, Chairman; Kenneth Daly, President and CEO Company

National Association of Corporate Directors

Date Dec. 14, 2011
Comment Letter Number: 539 (PDF) Author Michael T. Psomas CPA, President Company

Audit Prep Services, LLC

Date Dec. 12, 2011
Comment Letter Number: 540 (PDF) Author James D. Robbins, Audit Committee Chairman Company

DSW Inc.

Date Dec. 13, 2011
Comment Letter Number: 541 (PDF) Author Ashbel C. Williams, Executive Director & CIO Company

State Board of Administration of Florida

Date Dec. 15, 2011
Comment Letter Number: 542 (PDF) Author Michael J. Farrell, Audit Committee Chairman Company

Federated Investors, Inc.

Date Dec. 14, 2011
Comment Letter Number: 543 (PDF) Author Stephen E. Sterrett, Executive Vice President and Chief Financial Officer; Steven K. Broadwater, Senior Vice President and Chief Accounting Officer Company

Simon Property Group, Inc.

Date Dec. 15, 2011
Comment Letter Number: 544 (PDF) Author J. Albert Smith, Jr., Audit Committee Chairman Company

Simon Property Group, Inc.

Date Dec. 15, 2011
Comment Letter Number: 545 (PDF) Author J. Thomas Presby, Audit Committee Chairman Company

Invesco Ltd.

Date Dec. 14, 2011
Comment Letter Number: 546 (PDF) Author Martin Fenton, Chairman Company

Senior Resource Group, LLC

Date Dec. 14, 2011
Comment Letter Number: 547 (PDF) Author Jean-Luc Barlet, Chief Compliance Officer Company

Mazars Group

Date Dec. 14, 2011
Comment Letter Number: 548 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company

MetLife, Inc.

Date Dec. 14, 2011
Comment Letter Number: 549 (PDF) Author Mark P. Harris, CPA, Chair; David A. Costello, CPA, President & CEO Company

National Association of State Boards of Accountancy

Date Dec. 16, 2011
Comment Letter Number: 550 (PDF) Author Mark Bates Date Dec. 16, 2011
Comment Letter Number: 551 (PDF) Author Joe L. Ellison, President and CEO Company

West Virginia Bankers Association

Date Dec. 16, 2011
Comment Letter Number: 552 (PDF) Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer Company

Eli Lilly and Company

Date Dec. 14, 2011
Comment Letter Number: 553 (PDF) Author Craig Tall, Chairman Audit Committee; Bonnie Soodik, Member Audit Committee; Gates McKibbin, Member Audit Committee; Derek Gafford, Chief Financial Officer Company

TrueBlue, Inc.

Date Dec. 16, 2011
Comment Letter Number: 554 (PDF) Author Anna-Clara af Ekenstam, Chairman of Far's section for large entities; Dan Brännström, Secretary General Company

Far

Date Dec. 19, 2011
Comment Letter Number: 555 (PDF) Author Kenneth L. Urish, CPA, Chair, PICPA Professional Ethics Committee Company

Pennslyvania Institute of Certified Public Accountants

Date Dec. 14, 2011
Comment Letter Number: 556 (PDF) Author Brian Hunt, FCA, Chief Executive Officer Company

Canadian Public Accountability Board

Date Dec. 19, 2011
Comment Letter Number: 557 (PDF) Author Stephen Meadows, Chief Accounting Officer Company

Rock-Tenn Company

Date Dec. 20, 2011
Comment Letter Number: 558 (PDF) Author Glenn W. Reed, Managing Director, Strategy and Finance Group Company

Vanguard

Date Dec. 21, 2011
Comment Letter Number: 559 (PDF) Author Allan Cohen, Chairman, Financial Reporting Committee; Irvin Andre Alexander, III, Chairman, Small Business Committee Company

Institute of Management Accountants

Date Dec. 22, 2011
Comment Letter Number: 560 (PDF) Author Bernard G. Rethore, Chairman of the Audit Committee Company

Belden, Inc.

Date Dec. 7, 2011
Comment Letter Number: 561 (PDF) Author Ernest J. Novak, Jr., Chairman of the Audit Committee; Dennis C. Cuneo; John R. McKernan, Jr.; Thomas T. Stallkamp Company

BorgWarner Inc

Date Dec. 10, 2011
Comment Letter Number: 562 (PDF) Author Cecil E. Martin, Jr., Lead Director and Chairman of the Audit Committee Company

Comstock Resources, Inc.

Date Dec. 9, 2011
Comment Letter Number: 563 (PDF) Author Angel Martinez, Chairman, President & CEO Company

Deckers Outdoor Corporation

Date Dec. 12, 2011
Comment Letter Number: 564 (PDF) Author Terence D. Martin, Chairman of the Audit Committee Company

Dr Pepper Snapple Group, Inc.

Date Dec. 8, 2011
Comment Letter Number: 565 (PDF) Author Michael Becker Date Dec. 10, 2011
Comment Letter Number: 566 (PDF) Author Richard J. Howell Date Dec. 12, 2011
Comment Letter Number: 567 (PDF) Author Robert P. Bowen, Director and Audit Committee Chair Company

Strategic Hotels & Resorts, Inc.

Date Dec. 13, 2011
Comment Letter Number: 568 (PDF) Author Mark L. Sullivan, Vice Chairman and Chief Financial Officer Company

TriState Capital Bank

Date Dec. 9, 2011
Comment Letter Number: 569 (PDF) Author Walter J. Galvin, Chairman of the Audit and Risk Committee Company

Ameren Corporation

Date Dec. 12, 2011
Comment Letter Number: 570 (PDF) Author Theodore H. Emmerich, Audit Committee Chairman; Keith A. Jensen, Senior Vice President Company

American Financial Group, Inc.

Date Dec. 9, 2011
Comment Letter Number: 571 (PDF) Author Jan Carlson, President & CEO; Robert Alspaugh, Chairman Audit Committee; Mats Wallin, V.P. Finance & CFO Company

Autoliv Inc.

Date Dec. 12, 2011
Comment Letter Number: 572 (PDF) Author Christopher Bunnell, VP and Chief Internal Auditor Company

Factory Mutual Insurance Company

Date Dec. 12, 2011
Comment Letter Number: 573 (PDF) Author David B. Dillon, Chairman and CEO; Ronald L. Sargent, Chair, Audit Committee; J. Michael Scholtman, Chief Financial Officer Company

The Kroger Co.

Date Dec. 13, 2011
Comment Letter Number: 574 (PDF) Author Mary P. Ricciardello, Audit Committee Chair on behalf of the Board of Directors Company

Noble Corporation

Date Dec. 9, 2011
Comment Letter Number: 575 (PDF) Author Frank J. Biondi, Jr., Chairman of the Audit Committee Company

Amgen, Inc.

Date Dec. 13, 2011
Comment Letter Number: 576 (PDF) Author Richard C. Thomas, CPA, Executive Vice President and CFO Company

CVB Financial Corp.

Date Dec. 13, 2011
Comment Letter Number: 577 (PDF) Author Dr. Richard R. West Date Dec. 14, 2011
Comment Letter Number: 578 (PDF) Author Michael J. Yates, Chief Accounting Officer Company

IDEX Corporation

Date Dec. 13, 2011
Comment Letter Number: 579 (PDF) Author Graham Wilson, Chairman, Audit and Finance Committee; Steven Helmbrecht, Sr. Vice President and Chief Financial Officer Company

Itron

Date Dec. 12, 2011
Comment Letter Number: 580 (PDF) Author William T. Van Kleef; S. James Nelson; Christopher T. Seaver, Audit Committee Company

Oil States International, Inc.

Date Dec. 13, 2011
Comment Letter Number: 581 (PDF) Author Nancy B. Davis, Chief Financial Officer Company

S.Y. Bancorp, Inc.

Date Dec. 9, 2011
Comment Letter Number: 582 (PDF) Author L. Bryan Shaul, Executive Vice President and Chief Financial Officer Company

Sun Healthcare Group

Date Dec. 13, 2011
Comment Letter Number: 583 (PDF) Author Paul Rohan, Partner, Director of Financial Reporting & Quality Control Company

UHY LLP

Date Dec. 13, 2011
Comment Letter Number: 584 (PDF) Author Joseph R. Bronson, Principal & CEO of the Bronson Group, LLC., Director and Chairman of the Audit Committee; Bruce E. Kiddoo, Senior Vice President & Chief Financial Oficer Company

Maxim Integrated Products, Inc.

Date Dec. 14, 2011
Comment Letter Number: 585 (PDF) Author Mr. John K. Lawson, Chairman of the Board, Audit and Compliance Committee; Mr. Douglas M. Hultquist, President, Chief Executive Officer; Mr. Todd A. Gipple, Executive Vice President, Chief Operating Officer, Chief Financial Officer Company

QCR Holdings, Inc.

Date Nov. 22, 2011
Comment Letter Number: 586 (PDF) Author John P.D. Cato, Chairman, President and Chief Executive Officer; Thomas E. Meckley, Chair of the Audit Committee Company

The Cato Corporation

Date Dec. 12, 2011
Comment Letter Number: 587 (PDF) Author Richard T. Wheeler Jr., Chairman, President and Chief Executive Officer Company

Franklin Financial Corporation

Date Dec. 12, 2011
Comment Letter Number: 588 (PDF) Author Richard T. Wheeler, Jr. Date Dec. 12, 2011
Comment Letter Number: 589 (PDF) Author John C. Wobensmith, Chief Financial Officer; Joseph Adamo, Treasurer/Controller; Harry A. Perrin, Audit Committee Chair; Mark F. Polzin, Audit Committee Member; Nathaniel C.A. Kramer, Audit Committee Member Company

Genco Shipping & Trading Limited

Date Dec. 14, 2011
Comment Letter Number: 590 (PDF) Author Robert L. Proost Date Dec. 17, 2011
Comment Letter Number: 591 (PDF) Author William J. Crowley, Jr. Date Dec. 7, 2011
Comment Letter Number: 592 (PDF) Author Michael F. Devine, III, Audit Committee Chairman Company

Express, Inc.

Date Dec. 12, 2011
Comment Letter Number: 593 (PDF) Author Charles E. Adair, Audit Committee Chairman; David M. Bronson, Executive Vice President and Chief Financial Officer Company

PSS World Medical, Inc.

Date Dec. 14, 2011
Comment Letter Number: 594 (PDF) Author Charles E. Adair, Audit Committee Chairman; Jeffery P. Howells, Executive Vice President and Chief Financial Officer Company

Tech Data Corporation

Date Dec. 14, 2011
Comment Letter Number: 595 (PDF) Author J. Terry Strange, Audit Committee Chairperson Company

New Jersey Resources

Date Dec. 14, 2011
Comment Letter Number: 596 (PDF) Author Robert W. Karlovich, III, Chief Financial Officer and Chief Accounting Officer Company

Atlas Pipeline Partners, L.P.

Date Dec. 12, 2011
Comment Letter Number: 597 (PDF) Author Douglas R. Muir, Chief Financial Officer Company

Krispy Kreme Doughnut Corporation

Date Dec. 15, 2011
Comment Letter Number: 598 (PDF) Author Lynette P. Harris, Chief Financial Officer Company

Monarch Bank

Date Dec. 14, 2011
Comment Letter Number: 599 (PDF) Author John T. Glover, Chairman, Audit Committee of the Board Company

Haverty Furniture Companies, Inc.

Date Dec. 21, 2011
Comment Letter Number: 600 (PDF) Author Richard L. Cisne Date Dec. 14, 2011
Comment Letter Number: 601 (PDF) Author Thomas A. Cotton, CPA, President; Grady R. Hazel, CPA, Executive Director Company

Society of Louisiana Certified Public Accountants

Date Dec. 19, 2011
Comment Letter Number: 602 (PDF) Author Gregory M. Smith, Director - Fund Accounting Company

Investment Company Institute

Date Dec. 14, 2011
Comment Letter Number: 603 (PDF) Author James E. Copeland, Jr., Chairman, Audit Committee; Lee Adrean, Chief Financial Officer Company

Equifax Inc.

Date Dec. 6, 2011
Comment Letter Number: 604 (PDF) Author Peter C. Clapman, Chairman and President Company

Governance for Owners USA Inc

Date Dec. 30, 2011
Comment Letter Number: 605 (PDF) Author Kenneth L. Urish, Audit Committee Chairman Company

BlackRock Equity-Liquidity Complex

Date Jan. 3, 2012
Comment Letter Number: 606 (PDF) Author William A. Ausfahl, Chairman; L. Dale Crandall; Thomas A. Larsen; Ann Mather; Robert B. Morris, III; John B. Taylor, Audit and Compliance Committee Company

Dodge & Cox Funds

Date Jan. 3, 2012
Comment Letter Number: 607 (PDF) Author Scott E. Kueschle, Executive Vice President & Chief Financial Officer Company

Goodrich Corporation

Date Dec. 13, 2011
Comment Letter Number: 608 (PDF) Author Ed Thompson, Chairman, Audit Committee of Board of Directors Company

Aviat Networks, Inc.

Date Dec. 14, 2011
Comment Letter Number: 609 (PDF) Author David A. Reed Company

Causeway Capital Management, LLC

Date Dec. 21, 2011
Comment Letter Number: 610 (PDF) Author Robert C. Greving, Chairman of the Audit and Enterprise Risk Committee Company

CNO Financial Group, Inc.

Date Jan. 3, 2012
Comment Letter Number: 611 (PDF) Author Greg Bentley; Marne Obernauer, Jr.; Tobias Buck; Kevin Parker; Frank Hennessey; Barry K. Rogstad; David B. Kay; Carmen Romeo; R. James Macaleer; Terry L. Stevens Company

SunGard Data Systems; Advest Group, Inc.; MJM International; Polycom, Inc.; DTE Energy Company; Baldor Electric Company; Chevy Chase Bank; SEI Investments Company; Shared Medical Systems; First Potomac Realty Trust

Date Dec. 14, 2011
Comment Letter Number: 612 (PDF) Author Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance Company

California Public Employees' Retirement System (CalPERS)

Date Jan. 12, 2012
Comment Letter Number: 613 (PDF) Author Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater Los Angeles; Faith Bautista, President and CEO, National Asian American Coalition Company

Black Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American Coalition

Date Jan. 13, 2012
Comment Letter Number: 614 (PDF) Author Larry Henry Date Jan. 14, 2012
Comment Letter Number: 615 (PDF) Author Tom Maloof, Chairman of the Audit Committee Company

The Ensign Group, Inc.

Date Dec. 28, 2011
Comment Letter Number: 616 (PDF) Author Jim Kever, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial Officer Company

Tyson Foods, Inc.

Date Jan. 19, 2012
Comment Letter Number: 617 (PDF) Author Anthony K. Slater, Executive Vice President & CFO Company

Pike Electric Corporation

Date Jan. 18, 2012
Comment Letter Number: 618 (PDF) Author Michael D. Hayford, Corporate EVP, Chief Financial Officer; James W. Woodall, Senior Vice President, Chief Accounting Officer Company

FIS

Date Jan. 19, 2012
Comment Letter Number: 619 (PDF) Author John J. O'Connor Date Jan. 25, 2012
Comment Letter Number: 620 (PDF) Author John H. Biggs, Retired Chairman and CEO of TIAA-CREF Date Nov. 21, 2011
Comment Letter Number: 621 (PDF) Author Gary R. Kabureck, Vice President; Chief Accounting Officer Company

Xerox Corporation

Date Jan. 30, 2012
Comment Letter Number: 622 (PDF) Author Tom Crouch Date Feb. 22, 2012
Comment Letter Number: 623 (PDF) Author Tom Crouch Date Feb. 22, 2012
Comment Letter Number: 624 (PDF) Author Tom Crouch Date Feb. 22, 2012
Comment Letter Number: 625 (PDF) Author Company

The Financial Instruments Reporting and Convergence Alliance

Date Feb. 23, 2012
Comment Letter Number: 626 (PDF) Author Nicholas P. Constantakis CPA Date Feb. 20, 2012
Comment Letter Number: 627 (PDF) Author Dr. Walter Doralt, Referent/Senior Research Fellow Company

Max Planck Institute for Comparative and International Private Law

Date Mar. 12, 2012
Comment Letter Number: 628 (PDF) Author Ted Leech, Chair Company

1st Security Bank of Washington

Date Mar. 12, 2012
Comment Letter Number: 629 (PDF) Author Kirk Sorensen Date Mar. 13, 2012
Comment Letter Number: 630 (PDF) Author David S. Ruder, Professor of Law Emeritus Company

Northwestern University School of Law

Date Mar. 15, 2012
Comment Letter Number: 631 (PDF) Author Carson L. Eddy, CPA, CFE, Partner Company

Carr, Riggs & Ingram, LLC

Date Mar. 20, 2012
Comment Letter Number: 632 (PDF) Author Michael J. Meyer, Associate Teaching Professor Company

University of Notre Dame

Date Mar. 19, 2012
Comment Letter Number: 633 (PDF) Author Bill Coyne Date Mar. 21, 2012
Comment Letter Number: 634 (PDF) Author Kathleen Harris; Scott Whisenant, Ph.D., Associate Professor and Bauer Faculty Fellow Company

The University of Houston

Date Mar. 21, 2012
Comment Letter Number: 635 (PDF) Author Leslie A. Murphy, Director and Audit Committee Chair Company

Kelly Services, Inc.

Date Mar. 9, 2012
Comment Letter Number: 636 (PDF) Author Ken Biddick, CPA CFF CFE Company

KB Consulting Group

Date Mar. 24, 2012
Comment Letter Number: 637 (PDF) Author Kurt Erikson, CPA, EA Date Mar. 31, 2012
Comment Letter Number: 638 (PDF) Author Roger Dunbar, Incoming Board Chairman, Audit Committee Chair Company

SVB Financial Group

Date Apr. 3, 2012
Comment Letter Number: 639 (PDF) Author Tom Crouch, CPA, CIA, CISA, & Attorney Date Apr. 13, 2012
Comment Letter Number: 640 (PDF) Author R Sam Christensen, Chairman, Audit Committee Company

Headwaters Incorporated

Date Apr. 9, 2012
Comment Letter Number: 641 (PDF) Author Ronald L. Tillett, Chairman, Audit Committee of the Board of Directors Company

Union First Market Bankshares

Date Apr. 10, 2012
Comment Letter Number: 642 (PDF) Author Mark Cheffers, CPA, MBA, ABV, Founder and CEO, The Ives Group and Audit Analytics; Michael Pakaluk, AB (Harvard), M Litt (Edinburgh), PhD (Harvard), Professor and Chairman of Philosophy, Ave Maria University Company

The Ives Group and Audit Analytics; Ave Maria University

Date Apr. 12, 2012
Comment Letter Number: 643 (PDF) Author Robert J. Zatta, Senior Vice President and Chief Financial Officer Company

Rockwood Holdings, Inc.

Date Apr. 12, 2012
Comment Letter Number: 644 (PDF) Author William W. Douglas III, Executive Vice President and Chief Financial Officer; Suzanne D. Patterson, Vice President, Controller, and Chief Accounting Officer Company

Coca-Cola Enterprises, Inc.

Date Apr. 13, 2012
Comment Letter Number: 645 (PDF) Author Anthony W. Luchtefeld Date Apr. 17, 2012
Comment Letter Number: 646 (PDF) Author Gilbert F. Viets Date Apr. 18, 2012
Comment Letter Number: 647 (PDF) Author Natasha Landell-Mills, CFA, Senior Analyst, Responsible Investment Team Company

Universities' Superannuation Scheme

Date Apr. 18, 2012
Comment Letter Number: 648 (PDF) Author Drew. J. Breakspear Date Apr. 18, 2012
Comment Letter Number: 649 (PDF) Author Michael C. Crews, Executive Vice President and Chief Financial Officer; William C. Rusnack, Chair, Audit Committee; Robert B. Karn III, Audit Committee; Sandra A. Van Trease, Audit Committee; Alan H. Washkowitz, Audit Committee Company

Peabody Energy

Date Apr. 18, 2012
Comment Letter Number: 650 (PDF) Author Company

American Council of Life Insurers; American Insurance Association; Building Owners and Managers Association (BOMA) International; Competitive Enterprise Institute; Council of Federal Home Loan Banks; CRE Finance Council; Dover Corporation; et. al

Date Apr. 19, 2012
Comment Letter Number: 651 (PDF) Author Doug Norby, Chairman of Audit Committee Company

Alexion Pharmaceuticals, Inc.

Date Apr. 17, 2012
Comment Letter Number: 652 (PDF) Author Joe Echevarria, CEO Company

Deloitte LLP

Date Apr. 20, 2012
Comment Letter Number: 653 (PDF) Author Chris Webster, Chief Financial Officer Company

Pengrowth Energy Corporation

Date Apr. 3, 2012
Comment Letter Number: 654 (PDF) Author Richard Riederer, Chairman, Board of Directors Audit Committee Company

Cliffs Natural Resources Inc.

Date Apr. 19, 2012
Comment Letter Number: 655 (PDF) Author Company

BeachFleischman PC

Date Apr. 20, 2012
Comment Letter Number: 656 (PDF) Author Blythe McGarvie, Chair, Audit Committee; Charles Phillips, Jr., Audit Committee; Frederic Salerno, Audit Committee Company

Viacom Inc.

Date Apr. 20, 2012
Comment Letter Number: 657 (PDF) Author Darren Gonzales, Corporate Controller and Executive Director, Accounting Company

Isis Pharmaceuticals Inc.

Date Apr. 23, 2012
Comment Letter Number: 658 (PDF) Author Gil S. Bae, Professor of Accounting, Korea University Business School; Sanjay Kallapur, Professor of Accounting, Indian School of Business Company

Korea University; Indian School of Business

Date Apr. 22, 2012
Comment Letter Number: 659 (PDF) Author William J. Anderson, Chairman of the Audit and Finance Committee; Laurence G. Sellyn, Executive Vice-President, Chief Financial and Administrative Officer Company

Gildan Activewear, Inc.

Date Dec. 14, 2011
Comment Letter Number: 660 (PDF) Author Stephen Dyer, Executive Vice President and Chief Financial Officer; Fredrick R. Thun, Vice President and Corporate Controller Company

Agrium Inc.

Date May 4, 2012
Comment Letter Number: 661 (PDF) Author Jeffrey W. Rubin, Chair, Federal Regulation of Securities Committee; Michael Scanlon, Chair, Law and Accounting Committee Company

American Bar Association

Date Jun. 25, 2012
Comment Letter Number: 662 (PDF) Author Arthur L. Ruffing, Jr. Date Jun. 28, 2012
Comment Letter Number: 663 (PDF) Author Jan Moraru Date Jun. 27, 2012
Comment Letter Number: 664 (PDF) Author Roman Sheer Date Jun. 27, 2012
Comment Letter Number: 665 (PDF) Author Jim Grace Date Jun. 28, 2012
Comment Letter Number: 666 (PDF) Author William H. Gorman, Jr., CPA, CGFM, CGMA, President Company

Gorman & Associates, P.C.

Date Jun. 27, 2012
Comment Letter Number: 667 (PDF) Author Sheila Green, Director, Economic Development, Black Economic Council Company

Black Economic Council; National Asian American Coalition; Latino Business Chamber of Greater Los Angeles

Date Jun. 28, 2012
Comment Letter Number: 668 (PDF) Author Patricia Montgomery, CPA Date Jul. 16, 2012
Comment Letter Number: 669 (PDF) Author Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation; Chair, Corporate Governance Committee, Business Roundtable Company

Business Roundtable

Date Jul. 17, 2012
Comment Letter Number: 670 (PDF) Author Faith Bautista, President and CEO, NAAC; Mia Martinez, Chief Deputy, NAAC; Len Canty, Chairman, BEC; Yolanda Lewis, Chief Deputy, BEC; Jorge Corralejo, Chairman, LBCGLA; Robert Gnaizda, General Counsel Company

National Asian American Coalition; Black Economic Council; Latino Business Chamber of Greater Los Angeles

Date Jul. 19, 2012
Comment Letter Number: 671 (PDF) Author Jim Johnston Date Jul. 25, 2012
Comment Letter Number: 672 (PDF) Author Tom Crouch Date Jul. 25, 2012
Comment Letter Number: 673 (PDF) Author Edward J. Solce, Jr. Date Jul. 28, 2012
Comment Letter Number: 674 (PDF) Author Manuel Isaza, Senior Associate Company

Hermes Equity Ownership Services

Date Jul. 27, 2012
Comment Letter Number: 675 (PDF) Author Hardwick Simmons, Chairman, Audit Committee; Shelley Broader, Audit Committee; William Habermeyer, Audit Committee Company

Raymond James Financial

Date Jul. 26, 2012
Comment Letter Number: 676 (PDF) Author S. Scott Seamands, CPA, President Company

California Society of CPAs - San Franciso Chapter

Date Aug. 22, 2012
Comment Letter Number: 677 (PDF) Author Kenneth Rivera Robles, CPA, Esq. President Company

Puerto Rico Society of CPAs

Date Sep. 18, 2012
Comment Letter Number: 678 (PDF) Author Frank Gorrell, MSA, CPA, CGMA Date Oct. 22, 2012
Comment Letter Number: 679 (PDF) Author Marion G. Wrobel, Vice-President, Policy and Operations Company

Canadian Bankers Association

Date Oct. 22, 2012
Comment Letter Number: 680 (PDF) Author Julie Dickson, Superintendent Company

Office of the Superintendent of Financial Institutions (OFSI)

Date Nov. 19, 2012
Comment Letter Number: 681 (PDF) Author Professor Joseph A. Maffia, CPA Company

Hunter College Graduate Program, Economics Department

Date Nov. 19, 2012
Comment Letter Number: 682 (PDF) Author Jon Long, CISA, QSA, Senior Auditor Company

CompliancePoint

Date Nov. 19, 2012
Comment Letter Number: 683 (PDF) Author Javier Palomarez, President & CEO Company

United States Hispanic Chamber of Commerce (USHCC)

Date Nov. 19, 2012
Comment Letter Number: 684 (PDF) Author Miles B. Gietzmann Company

Cass Business School

Date Mar. 14, 2013