Online Comment Letters

Project:

Reference Number: 1082-200

Consolidation of Certain Special-Purpose Entities

Pages:
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Letter Affiliation Submitted By:
1 RBC CAPITAL PARTNERS ALAN R. HIBBEN View
2 EASLEY,ENDRES,PARKHILL BRACKENDORFF WILLIAM A. HAYCRAFT View
3 FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE RICHARD M. LEVY View
4 AMERICAN SECURITIZATION FORUM JASON H. P. KRAVITT View
4A AMERICAN SECURITIZATION FORUM VERNON WRIGHT View
5 FOLEY LARDNER FREDERICK L. FELDKAMP View
6 R. G. ASSOCIATES, INC. JACK T. CIESIELSKI View
7 EIDE BAILLEY LLP JAMES K. SCHMIDT View
8 PERISHO TOMBOR LOOMIS RAMIREZ JAMES C. PERISHO View
9 IVES ASSOCIATES, INC. E. RUSSELL IVES, JR. View
10 AMERICAN COMMUNITY BANKERS ROBERT R. DAVIS View
11 KPMG LLP KPMG LLP View
12 FITCH RATINGS JOHN S. ROGLIERI View
13 MULTI-SELLER SPE CONS. WG View
14 DELPHI CORPORATION JOHN D. SHEEHAN View
15 CREDIT TENANT LEASE INDUSTRY LEWIS BURLEIGH View
16 FIRST HAWAIIAN BANK SAYLE HIRASHIMA View
17 PIMCO JOHN MANEY View
18 WACHOVIA CORPORATION B. LYNN ROGERS View
19 AMERICAN CRYSTAL SUGAR COMPANY BRIAN INGULSRUD View
20 BDO SEIDMAN, LLP BDO SEIDMAN, LLP View
21 SUNTRUST BANK JORGE ARRIETA View
22 CIGNA CORPORATION JIM SEARS View
23 ATLANTIC FINANCIAL GROUP, LTD STEPHEN BROOKSHIRE View
23A ATLANTIC FINANCIAL GROUP, LTD STEPHEN S. BROOKSHIRE View
23B ATLANTIC FINANCIAL GROUP, LTD STEPHEN S. BROOKSHIRE View
24 STAUBACH COMPANY GREG ENGLAND View
25 LATHAM WATKINS LAURA A. DEFELICE View
26 HITACHI, LTD. YOSHIKI YAGI View
27 REINSURANCE ASSOCIATION OF AMERICA JOSEPH B. SIEVERLING View
28 FEDERATED INVESTORS THOMAS R. DONAHUE View
29 CIBC ANDREW STUART View
29A CIBC PAT CAREW View
30 GENERAL MOTORS CORPORATION PETER R. BIBLE View
31 AMERICA UNITED LIFE INSURANCE CO. CONSTANCE E. LUND View
32 GMAC FINANCIAL SERVICES LINDA K. ZUKAUCKAS View
33 RVI GROUP DANIEL P. EGAN View
34 FORD MOTOR COMPANY CARL E. REICHARDT View
34A FORD MOTOR COMPANY ALLAN D. GILLMOUR View
35 DOW CHEMICAL COMPANY FRANK H. BROD View
36 UNITED STATES SENATE CARL LEVIN View
37 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
38 WENDY DARCY, CPA WENDY DARCY View
39 AMERICAN BANKERS ASSOCIATION DONNA FISHER View
40 ABN AMRO CHICAGO CORPORATION KAREN INGWERSEN View
41 DEUTSCHE BANK PEGGY H. CAPOMAGGI View
42 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
43 AICPA/ACSEC MARK V. SEVER View
44 AEGON INSTITUTIONAL MARKETS EMILY BATES View
45 AICPA/TIC CANDACE WRIGHT View
46 AIG GLOBAL INVESTMENT CORP LOCHLAN MCNEW View
47 AIM ADVISORS, INC. STUART COCO View
48 AMERICAN EXPRESS COMPANY TOM A. ISEGHOHI View
49 AMVESCAP ROBERT F. MCCULLOUGH View
50 ARTHUR ANDERSEN View
51 ACCOUNTING STANDARDS BOARD ALLAN VC COOK View
52 ASSOCIATION FOR FINANCIAL PROFESSIONALS ALVIN C. RODACK View
53 AVIATION WORKING GROUP JEFFREY WOOL View
54 BANK ONE CORPORATION MELISSA J. MOORE View
55 BANK OF AMERICA GREGORY W. NORWOOD View
56 BANK OF TOKYO-MITSUBISHI, LTD. YASUYUKI OTSA View
57 THE BOEING COMPANY JAMES A. BELL View
58 BOND MARKET ASSOCIATION - AMF MICHAEL L. WYNE View
59 CANADIAN BANKERS ASSOCIATION KELLY SHAUGHNESSY View
60 CAPITAL GUARDIAN TRUST COMPNAY MARK E. BRUBAKER View
61 CARDINAL CAPITAL M. SCOTT KIPP View
62 CIT GROUP, INC. GEORGE C. SCHLEIER View
63 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION ROBYN STERN View
64 CREDIT SUISSE GROUP RUDOLF A. BLESS View
65 DAIMLERCHRYSLER SERVICES NA LLC JOHN S. BODNER View
66 DEERFIELD CAPITAL MANAGEMENT DANIELLE T. VALKNER View
67 EATON VANCE CORP. LAURIE G. HYLTON View
68 EQUIPMENT LEASING ASSOCIATION MICHAEL FLEMING View
69 ELI LILLY AND COMPANY ARNOLD C. HANISH View
70 FANNIE MAE JONATHAN BOYLES View
71 FEDERATED INVESTMENT MANAGEMENT COMPANY DEBORAH A. CUNNINGHAM View
72 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK BROD View
73 FINANCIAL SECURITY ASSURANCE INC. BRUCE E. STERN View
74 FIDELITY INVESTMENTS DAVID L. MURPHY View
75 FLEETBOSTON FINANCIAL CORPORATION LEE PUSCHAVER View
76 FPL GROUP, INC. K. M. DAVIS View
77 FREDDIE MAC EDMOND J. SANNINI View
78 STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN View
78A STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN View
78B STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN View
78C STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN, ESQ. View
78D STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN View
78E STEVEN K. HAZEN, ESQ. STEVEN K. HAZEN View
79 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
80 HARTFORD INVESTMENT MANAGEMENT COMPANY KURT NYMAN View
81 ACCOUNTING PRINCIPLES COMMITTEE - IL CPA SOCIETY LAURENCE A. SOPHIAN View
82 IMA FINANCIAL REPORTING COMMITTEE MITCH A. DANAHER View
83 ING CAPITAL ADVISORS, LLC View
84 JAPANESE BANKERS ASSOCIATION View
85 JP MORGAN CHASE JOSEPH L. SCIAFANI View
86 KEY GLOBAL FINANCE LEE IRVING View
87 LEGG MASON, INC. RICHARD A. JACOBS View
88 LEHMAN BROTHERS CHRISTOPHER M. O''MEARA View
89 LNR PROPERTY CORPORATION SHELLY RUBIN View
90 LOAN SYNDICATIONS AND TRADING ASSOCIATION View
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