Online Comment Letters

Project:

Reference Number: 1201-100

Fair Value Measurements

Letter Affiliation Submitted By:
1 JOHN A. BRADEN COMPANY, P.C. JOHN A. BRADEN View
2 PAUL ROSENFIELD View
2A PAUL ROSENFIELD View
3 ROBERT N. ANTHONY View
4 FLORIDA INSTITUTE OF CPAS/APASC KATHRYN M. MEANS View
5 KING VALUATION SERVICES, LLP ALFRED M. KING View
6 RICHARD MACVE View
7 KPMG LLP View
8 NAVY FEDERAL CREDIT UNION BRIAN L. MCDONNELL View
9 EUGENE H. FLEGM View
10 FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE BILL NUNAN View
11 VIRGINIA CREDIT UNION, INC. BEVERLEY F. RUTHERFORD View
12 ILLINOIS CPA SOCIETY/APC JAMES L. FUEHRMEYER, JR. View
13 SOCIETY OF LOUISIANA CPAS JODIE ARCENEAUX View
14 TBMA,ISDA,SIA View
15 OCCIDENTAL GORDON E. GOODMAN View
16 INDEPENDENT COMMUNITY BANKERS OF AMERICA CHARLES SAEMAN View
17 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
18 HEWITT ASSOCIATES LLC CURTIS M. CARTOLANO View
19 AMERICA''S COMMUNITY BANKERS DENNIS M. HILD View
20 GEORGIA FEDERAL CREDIT UNION J. KEVIN DURRANCE View
21 AMERICAN ACADEMY OF ACTUARIES View
22 NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION STEPHEN J. PIECARA View
23 MBNA CORPORATION VERNON H. C. WRIGHT View
24 GOLDMAN SACHS GROUP, INC. SARAH E. SMITH View
25 JWM PARTNERS, LLC ANDREW G. GEISERT View
26 WILLIAMS GARY R. BELITZ View
27 LEON M. METZGER View
28 APPRAISAL INSTITUTE GARY P. TAYLOR View
29 NYSSCPA JOHN J. KEARNEY View
30 HUMPHREY NASH View
31 TOTEM MARKET VALUATIONS LIMITED TIM BARKER View
32 MERRILL LYNCH ESTHER MILLS View
33 CHUCK DOLEZAL View
34 APPRAISALS STANDARDS BOARD CARLA G. GLASS View
35 RBC FINANCIAL GROUP LINDA F. MEZON View
36 WASHINGTON SOCIETY OF CPAS DAVID D. CHANDLER View
37 XL CAPITAL LTD DERRICK A. IRBY View
38 COMPUTER SCIENCES CORPORATION DONALD G. DEBUCK View
39 ARNOLD PORTER, LLP DAVID F. FREEMAN, JR. View
40 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS C. JEFF GREGG View
41 PRINCIPAL FINANCIAL GROUP ELLE LAMALE View
42 FINANCIAL CONSULTING GROUP JAMES S. RIGBY View
43 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES HOWARD I. SMITH View
44 SWISS RE MARK SWALLOW View
45 MORGAN STANLEY DAVID S. MOSER View
46 METLIFE ROBERT C. TARNOK View
47 K. RAMESH View
48 DEUTSCHE BANK PEGGY H. CAPOMAGGI View
49 FREDDIE MAC JOHN F. WOODS View
50 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
51 CITIGROUP ROBERT TRAFICANTI View
52 INTERNATIONAL VALUATION STANDARDS COMMITTEE MARIANNE TISSIER View
53 BDO DUNWOODY View
54 AMERICAN ACCOUNTING ASSOCIATION/FASC CHRISTINE BOTOSAN View
55 CREDIT SUISSE GROUP RUDOLF A. BLESS View
56 TOYOTA MOTOR CREDIT CORPORATION JOHN F. STILLO View
57 CALPINE CORPORATION CHARLES B. CLARK, JR. View
57A CALPINE CORPORATION RANDY KRUGER View
58 PRICEWATERHOUSECOOPERS LLP View
59 GRANT THORNTON LLP View
60 CROWE CHIZEK AND COMPANY, LLC View
61 LEHMAN BROTHERS EDWARD S. GRIEB View
62 MICROSOFT BOB LAUX View
63 LOCKHEED MARTIN CORPORATION RAJEEV BHALLA View
64 WASHINGTON MUTUAL, INC. ROBERT H. MILES View
65 CONSTELLATION ENERGY REESE K. FEUERMAN View
66 GEORGIA CREDIT UNION LEAGUE RICHARD ELLIS View
67 HBK INVESTMENTS L.P. RICHARD H. BURKHARDT View
68 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
69 ELI LILLY AND COMPANY ARNOLD C. HANISH View
70 APPRAISAL ISSUES TASK FORCE GERALD J. MEHM View
71 DELOITTE TOUCHE LLP View
72 PFIZER, INC. LORETTA V. CANGIALOSI View
73 DEAN, CLARKE, STANTON View
74 CREDIT UNION NATIONAL ASSOCIATION MARY MITCHELL DUNN View
75 NATIONAL ASSOC. OF REAL ESTATE INVESTMENT TRUSTS GEORGE YUNGMANN View
76 AICPA/PCPS/TIC STEPHEN M. MCEACHERN View
77 APC/FAOG MARY WILSON View
78 THE 100 GROUP BILL HICKS View
79 ERNST YOUNG LLP View
80 AICPA/ACSEC MARK BIELSTEIN View
81 CFA INSTITUTE/FAPC JANE ADAMS View
82 FIDELITY MANAGEMENT RESEARCH CO. CHRISTINE REYNOLDS View
83 INTERNATIONAL ACTUARIAL ASSOCIATION YVES GUERARD View
84 BANK OF AMERICA RANDY J. SHEARER View
85 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
86 FINANCIAL EXECUTIVES INSTITUTE/CCR FRANK H. BROD View
87 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC TERI L. LIST View
88 FEDERAL RESERVE BOARD SUSAN S. BIES View
90 CALIFORNIA SOCIETY OF CPAS DAVID P. TUTTLE View
90 CONFERENCE OF STATE BANK SUPERVISORS NEIL MILNER View
91 EQUIPMENT LEASING ASSOCIATION MICHAEL FLEMING View
92 EUROPEAN BANKING INDUSTRY GUIDO RAVOET View
93 RUSS KELLY View