Comment Letters for Docket 055

Center for Audit Quality

Texas Society of Certified Public Accountants

Pennsylvania Institute of Certified Public Accountants

Council of Institutional Investors

Auditing Standards Committee, Auditing Section - American Accounting Association

Liability Dynamics Consulting, LLC

Institut der Wirtschaftsprüfer

KPMG LLP

Forvis Mazars Group

Forvis Mazars, LLP

Grant Thornton LLP

Baker Tilly US, LLP

Plante & Moran, PLLC

Ernst & Young LLP

BDO USA, P.C.

Moss Adams LLP

PricewaterhouseCoopers LLP

Crowe LLP

Deloitte & Touche LLP

Johnson Global Advisory

Marcum LLP

RSM US LLP

RSM US LLP

American Institute of Certified Public Accountants

Center for Audit Quality - Smaller Firm Task Force