Project:
Reference Number: 1082-300
Consolidation of Variable Interest Entities-a modification of FASB Interpretation No. 46
Reference Number: 1082-300
Consolidation of Variable Interest Entities-a modification of FASB Interpretation No. 46
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | LAW OFFICES OF STEVEN D. WEINER | STEVEN D. WEINER | View |
| 2 | HOME INSTEAD SENIOR CARE | PAUL R. HOGAN | View |
| 3 | HMA FRANCHISE SYSTEMS, INC. | KENNETH T. AUSTIN | View |
| 4 |
LUNDSTROM-EBERENZ |
JACK EBERENZ | View |
| 5 | CARTRIDGE WORLD | VINCENT COLANGELO | View |
| 5A | CARTRIDGE WORLD | TIMOTHY LAWRENCE | View |
| 5B | CARTRIDGE WORLD | KATHY SERIS | View |
| 6 | SIGNS BY TOMORROW-USA, INC. | BOB NUNN | View |
| 7 | GREENBERG TRAURIG LLP | KENNETH ZUCKERBROT | View |
| 8 | EXPRESS MART FRANCHISING CORP. | MARK E. MAHER | View |
| 9 | FIGARO''S ITALIAN PIZZA, INC. | RON BERGER | View |
| 10 |
TESTONE, MARSHALL |
JOHN FONTANELLA | View |
| 11 | AMERICAN LEAK DETECTION OF CENTRAL OHIO | STEVEN S. WEST | View |
| 12 | HYLANT GROUP | JEANNIE Y. HYLANT | View |
| 13 | AMERICAN LEAK DETECTION OF CENTRAL FLORIDA | JAMES F. DICKSON | View |
| 14 | UNISHIPPERS | DENNIS HEAPS | View |
| 15 | REGAL NAILS | DAVID M. ANDERSON | View |
| 16 | WIRELESS TOYZ | DAVID D. EBNER | View |
| 17 | FIRSTSERVICE CORPORATION | JOHN B. FRIEDRICHSEN | View |
| 18 | UNITED FINANCIAL SERVICES GROUP | RUDY FREDERICO | View |
| 19 |
ANDRYSCO |
DAVID E. ANDRYSCO | View |
| 20 | SERVICEMASTER BUILDING MAINTENANCE | W.R. MCCALL | View |
| 21 | MANAGE TO OWN, INC. | TOM HENDRICKS | View |
| 22 | RE/MAX INTERNATIONAL, INC. | DARYL JES JESPERSON | View |
| 23 | AMERICAN LEAK DETECTION OF SOUTHWEST FLORIDA | RUSSELL L. LEE | View |
| 24 | JACK EARLE | JACK EARLE | View |
| 25 | COLORTYME, INC. | STEVEN M. ARENDT | View |
| 26 | RENT-A-CENTER, INC. | MITCH FADEL | View |
| 27 | BEI FRANCHISING INC. | MATTHEW PINTO | View |
| 28 | AMERICAN LEAK DETECTION, INC. | CHARLIE ALLAIRE | View |
| 28A | AMERICAN LEAK DETECTION, INC. | JIMMY CARTER | View |
| 28B | AMERICAN LEAK DETECTION, INC. |
DICK |
View |
| 28C | AMERICAN LEAK DETECTION, INC. | TIM RENNICK | View |
| 28D | AMERICAN LEAK DETECTION, INC. | RONNIE WOODFIELD | View |
| 28E | AMERICAN LEAK DETECTION, INC. | PAMELA VIGUE | View |
| 29 | POSTNET INTERNATIONAL FRANCHISE CORPORATION | STEVEN J. GREENBAUM | View |
| 30 | CLP, INC. | CHRISTOPHER L. PHILLIPS | View |
| 31 | BLACKWELL SANDERS PEPER MARTIN LLP | JOHN D. MOORE | View |
| 32 | DD INDEPENDENT FRANCHISE OWNERS | ALBERT T. CAPRARO | View |
| 33 |
JANE |
View | |
| 34 | THOMAS J CAMPBELL | View | |
| 35 | ED WOLAK | View | |
| 36 |
CRATERS |
DIANNA S. GIBSON | View |
| 37 | AMERICAN LEAK DETECTION, INC. OF LITTLE ROCK, AR | EDWARD J. HILL | View |
| 38 | PIP | CATHERINE MONSON | View |
| 39 | EXPRESS PERSONNEL SERVICES | ROBERT A. FUNK | View |
| 40 | CHRISTMAS DECOR, INC. | BLAKE SMITH | View |
| 40A | NITE TIME DECOR, INC. | CURTIS HOGAN | View |
| 40B |
AMERICAN CHRISTMAS LIGHT |
KEVIN YORK | View |
| 41 | HERMAN MILLER | MICHAEL A. VOLKEMA | View |
| 42 | THE FRANCHISE COMPANY | PAUL CLEMENTS | View |
| 43 | FRANCHISE SERVICES, INC. | DANIEL J. CONGER | View |
| 44 | ADJ DONUTS, INC. | JOHN JUSTO | View |
| 45 | MONEY MAILER LLC | JAMES D. CALLAHAN | View |
| 46 | CAPISTAR FRANCHISE HOLDINGS, INC. | TONY VERBETEN | View |
| 47 | SIR SPEEDY, INC. | DAN BECK | View |
| 48 | PEGASUS COMMUNICATIONS, INC. | DOUGLAS F. JONES | View |
| 49 | EUGENE O. GETCHELL | View | |
| 50 | INTERNATIONAL FRANCHISE ASSOCIATION | MICHAEL R. SHAY | View |
| 51 | ZIEBART INTERNATIONAL | MARY ROSSI | View |
| 52 | MINERAL ENTERPRISES INC. | GUIDO PETROSINELLI | View |
| 53 | KPMG LLP | View | |
| 54 | SECURITIES INDUSTRY ASSOCIATION | SARAH SMITH | View |
| 55 |
J.P. MORGAN CHASE |
JOSEPH L. SCLAFANI | View |
| 56 | AMVESCAP PLC | ROBERT F. MCCULLOUGH | View |
| 57 | HAROLD L. KESTENBAUM | View | |
| 58 | MARK NASH | View | |
| 59 | NATIONAL RESTAURANT ASSOCIATION | STEVEN A. ANDERSON | View |
| 60 | NYSSCPA | JEFFREY R. HOOPS | View |
| 61 |
ERNST |
View | |
| 62 | ASSOCIATION OF FINANCIAL GUARANTY INSURORS | THOMAS J. GANDOLFO | View |
| 63 | NORTH-WEND FOODS INC. | JAY W. SUTHERLAND | View |
| 64 | BARBARA CARPER | View | |
| 65 | JACOBS ENGINEERING GROUP INC. | JOHN W. PROSSER, JR. | View |
| 66 | YUM! BRANDS, INC. | GREGORY N. MOORE | View |
| 67 | AAHOA | FRED SCHWARTZ | View |
| 68 | BURGER KING FRANCHISEE-ALASKA | LARRY W. BAKER | View |
| 68A | BURGER KING CORPORATION | SHEILA C. REINKEN | View |
| 69 | CHARTERED ACCOUNTANTS OF CANADA | COLIN LIPSON | View |
| 70 | BANK OF AMERICA | RANDALL J. SHEARER | View |
| 71 | EQUIPMENT LEASING ASSOCIATION | MICHAEL FLEMING | View |
| 72 | PPL CORPORATION | JOSEPH J. MCCABE | View |
| 73 | FANNIE MAE | JONATHAN BOYLES | View |
| 74 | KEYCORP | LEE G. IRVING | View |
| 75 | AMERICAN COUNCIL OF LIFE INSURERS | JAMES F. RENZ | View |
| 76 | DENNIS W. MONSON | View | |
| 77 | CKE RESTAURANTS, INC. | THEODORE ABAJIAN | View |
| 78 | RBC FINANCIAL GROUP | LINDA F. MEZON | View |
| 79 | CANADIAN BANKERS ASSOCIATION | KELLY SHAUGHNESSY | View |
| 80 | FOREST CITY ENTERPRISES | JANET M. MENKO | View |
| 81 | FEDERATED INVESTORS, INC. | DENIS MCAULEY III | View |
| 82 | DEUTSCHE BANK | PEGGY H. CAPOMAGGI | View |
| 83 | FREDERICK L. FELDKAMP | View | |
| 84 | THE BOEING COMPANY | JAMES A. BELL | View |
| 85 | CITIGROUP | ROBERT TRAFICANTI | View |
| 86 | INSTITUTE OF MANAGEMENT ACCOUNTANTS | MITCHELL A. DANAHER | View |
| 87 | GRANT THORNTON LLP | View | |
| 88 | STEVEN K. HAZEN, ESQ. | View | |
| 89 | THE NEW YORK STATE BANKING DEPARTMENT | JOHN MCENERNEY | View |
| 90 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |