Project:
Reference Number: 1082-200
Consolidation of Certain Special-Purpose Entities
Reference Number: 1082-200
Consolidation of Certain Special-Purpose Entities
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | RBC CAPITAL PARTNERS | ALAN R. HIBBEN | View |
| 2 |
EASLEY,ENDRES,PARKHILL |
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 |
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 |
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 |
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 |