Comment Letters

No. Author Company/Organization Date
1 C. Jeff Gregg, CPA, Chair, Professional Standards Committee

Texas Society of Certified Public Accountants

 Apr. 21, 2004
2

Deloitte & Touche LLP

 Apr. 23, 2004
3

Grant Thornton LLP

 Apr. 23, 2004
4

Crowe Chizek and Company LLC

 Apr. 23, 2004
5

KPMG LLP

 Apr. 23, 2004
6

PricewaterhouseCoopers LLP

 Apr. 23, 2004
7 Robert J. Kueppers, Chair, Center for Public Company Audit Firms, and John A. Fogarty, Chair, Auditing Standards Board

The Center for Public Company Audit Firms of the American Institute of Certified Public Accountants

 Apr. 23, 2004
8

Ernst & Young LLP

 Apr. 23, 2004
9

BDO Seidman LLP

 Apr. 26, 2004
10 Jeffrey R. Hoops, President

New York State Society of Certified Public Accountants

 Apr. 27, 2004