Online Comment Letters

Project:

Reference Number: 1082-300

Consolidation of Variable Interest Entities-a modification of FASB Interpretation No. 46

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Letter Affiliation Submitted By:
91 THE BOND MARKET/AMERICAN SECURITIZATION FORUM GEORGE MILLER View
92 REZNICK, FEDDER SILVERMAN MICHAEL C. BECK View
93 THE MAIDS INTERNATIONAL DANIEL F. KIRWAN View
94 THE DWYER GROUP TOM BUCKLEY View
95 DENALI FOODS, INC. DALE S. MARTENS View
96 ROBERT R. KNELL View
97 BDO SEIDMAN, LLP View
98 DAVID B. ELSBREE, JR. View
99 WACHOVIA CORPORATION DAVID M. JULIAN View
100 PRICEWATERHOUSECOOPERS LLP View
101 AICPA/PCPS STEPHEN M. MCEACHERN View
102 MERRILL LYNCH ESTHER MILLS View
103 MORGAN STANLEY DAVID S. MOSER View
104 LOCKHEED MARTIN CORPORATION RAJEEV BHALLA View
105 FLUOR CORPORATION D. MICHAEL STEUERT View
106 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
107 AMERICAN HOTEL LODGING ASSOCIATION JOHN P. CONNORS View
108 DELOITTE TOUCHE LLP View
109 WENDY''S INTERNATIONAL, INC. KERRII B. ANDERSON View
110 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK H. BROD View
111 JAMES A. BOLOGA View
112 CARDINAL HEALTH, INC. RICHARD J. MILLER View
113 RED ROBIN ALASKA, INC. FRED ROSENBERG View
114 MAIL BOXES ETC., INC. RICHARD L. KOLMAN View
115 MCGLADREY PULLEN, LLP View
116 WALT DISNEY COMPANY BRENT A. WOODFORD View
117 NEW YORK SOCIETY OF SECURITY ANALYSTS, INC./CICR STEPHEN P. PERCOCO View
118 CONSTELLATION ENERGY GROUP REESE K. FEUERMAN View
119 AMERICAN BANKERS ASSOCIATION DONNA FISHER View
120 LAWN DOCTOR ERIC W. O''ROKE View
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