Project:

Reference Number: 1019-002

Acquisitions of Certain Financial Institutions, an amendment of FASB Sts. 72,144,and Int. 9

Letter Affiliation Submitted By:
1 CHARTER ONE FINANCIAL, INC. NANCY A. BROZOVICH View
2 KPMG LLP JOHN GUINAN View
3 COUNTY NATIONAL BANK JOSEPH BOWER View
4 YOUNG. OAKES, BROWN COMPANY, P.C. GEORGE J SAVINE View
5 CLEARFIELD BANK TRUST COMPANY RICHARD W OGDEN View
6 COMMUNITY BANK SYSTEMS, INC CHARLES M ERTEL View
7 FINANCIAL MANAGERS SOCIETY RICHARD M LEVY View
8 STERLING FINANCIAL CORPORATION DANIEL G. BYRNE View
9 INDEPENDENT BANK CORP DENIS K. SHEAHAN View
10 WASHINGTON MUTUAL, INC. ROBERT H. MILES View
11 SPECTRUM BANCORPORATION, INC. JAMES R. CLARK View
12 AICPA/TIC CANDACE WRIGHT View
13 DIXOM ODOM PLLC CHARLES H. TEW View
14 CROWE, CHIZEK AND COMPANY LLP View
15 AIMR ASHWINPAUL C. SONDHI View
16 ARTHUR ANDERSEN LLP View
17 UNION PLANTERS CORPORATION BOBBY L. DOXEY View
18 PRICEWATERHOUSECOOPERS LLP View
19 DELOITTE TOUCHE LLP View
20 ERNST YOUNG LLP View
21 AMERICAN COMMUNITY BANKERS ROBERT R. DAVIS View
22 AMERICAN BANKERS ASSOCIATION DONNA FISHER View
23 JP MORGAN JOSEPH L SCLAFANI View
24 KLAMATH FIRST BANCORP MARSHALL ALEXANDER View

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