Online Comment Letters

Project:

Reference Number: 1210-001

Accounting for Certain Hybrid Financial Instruments-an amendment of FASB Statements No. 133 and 140

Letter Affiliation Submitted By:
1 BBT CORPORATION HENRY R. STURKIE, III View
2 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION ROBERT G. PICKEL View
3 J.P. MORGAN CHASE CO. JOSEPH L. SCLAFANI View
4 ERNST YOUNG LLP View
5 PRUDENTIAL FINANCIAL DENNIS G. SULLIVAN View
6 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
7 MERRILL LYNCH ESTHER MILLS View
8 DELOITTE TOUCHE LLP View
9 COUNTRYWIDE FINANCIAL CORPORATION LAURA K. MILLEMAN View
10 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS C. JEFF GREGG View
11 BIEGING SHAPIRO BURRUS LLP JOHN E. BURRUS View
12 CITIGROUP ROBERT TRAFICANTI View
13 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS WM. BARNERT View
14 BARCLAYS PLC MARK MERSON View
15 MORTGAGE BANKERS ASSOCIATION JONATHAN L. KEMPNER View
16 PRICEWATERHOUSECOOPERS LLP View
17 GRANT THORNTON LLP View
18 UBS AG JOHN GALLAGHER View
19 CREDIT SUISSE GROUP RUDOLF BLESS View
20 RBC FINANCIAL GROUP LINDA F. MEZON View
21 KPMG LLP View
22 BANK OF AMERICA JOHN M. JAMES View
23 NYSSCPA STEPHEN F. LANGOWSKI View
24 FREDDIE MAC KENNETH J. EVOLA View
25 WACHOVIA CORPORATION DAVID M. JULIAN View
26 FEDERAL DEPOSIT INSURANCE CORPORATION ROBERT F. STORCH View
27 AICPA/ACSEC BEN NEUHAUSEN View