Online Comment Letters

Project:

Reference Number: 1225-001

Accounting for Transfers of Financial Assets-an amendment of FASB Statement No. 140

Letter Affiliation Submitted By:
1 COMMUNITY BANKS OF COLORADO SHERYL PATTERSON View
2 COMMUNITY BANKERS OF WISCONSIN DARYLL J. LUND View
3 OAK CREEK VALLEY BANK MARK BLAZEK View
4 FLATIRONS BANK TOM CHESNEY View
5 FORT MORGAN STATE BANK JOHN A. SNEED View
6 BANKERS'' BANK OF THE WEST DALE W. UTLEY View
7 CLIFFORD CHANCE LLP View
8 NASCUS SANDRA TROUTMAN View
9 INDEPENDENT BANKERS ASSOCIATION OF TEXAS CHRIS WILLIAMS View
10 WESTERN CORPORATE FEDERAL CREDIT UNION TODD LANE View
11 CANADIAN IMPERIAL BANK OF COMMERCE FRANCESCA SHAW View
12 MBNA CORPORATION KENNETH A. VECCHIONE View
13 ILLINOIS BANKERS ASSOCIATION BRUCE JAY BAKER View
14 BBT CORPORATION HENRY R. STURKIE, III View
15 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
16 PRUDENTIAL DENNIS G. SULLIVAN View
17 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
18 MERRILL LYNCH ESTHER MILLS View
19 DELOITTE TOUCHE LLP View
20 COUNTRYWIDE FINANCIAL CORPORATION LAURA K. MIILEMAN View
21 TEXAS SOCIETY OF CPAS C. JEFF GREGG View
22 BIEGING SHAPIRO BURRUS LLP JOHN E. BURRUS View
23 CITIGROUP ROBERT TRAFICANTI View
24 LOAN SYNDICATIONS AND TRADING ASSOCIATION ELLIOT GANZ View
25 GRANT THORNTON LLP View
26 EMPIRE CORPORATE FEDERAL CREDIT UNION CHRISTIANE G. HYLAND View
27 ASSOCIATION OF CORPORATE CREDIT UNIONS MICHAEL F. CANNING View
28 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
28A COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
29 AMERICAN SECURITIZATION FORUM ESTHER MILLS View
30 AMERICA''S COMMUNITY BANKERS DENNIS M. HILD View
31 WASHINGTON MUTUAL LAWRENCE R. GEE View
32 MORTGAGE BANKERS ASSOCIATION JONATHAN L. KEMPNER View
33 MCKEE NELSON LLP EDWARD M. DE SEAR View
34 CUNA AFFILIATES CATHERINE A. ORR View
35 ILLINOIS LEAGUE OF FINANCIAL INSTITUTIONS JAY R. STEVENSON View
36 PRICEWATERHOUSECOOPERS LLP View
37 UBS AG JOHN GALLAGHER View
38 FREDDIE MAC MARTIN F. BAUMANN View
39 CORPORATE ONE FEDERAL CREDIT UNION LEE C. BUTKE View
40 SWISS RE MARK SWALLOW View
41 FEDERAL HOME LOAN BANK OF CHICAGO ROGER D. LUNDSTROM View
42 CREDIT SUISSE GROUP RUDOLF BLESS View
43 RBC FINANCIAL GROUP LINDA F. MEZON View
44 KPMG LLP View
45 BANK OF AMERICA JOHN M. JAMES View
46 INDEPENDENT COMMUNITY BANKERS OF AMERICA ANN M. GROCHALA View
47 CONFERENCE OF STATE BANK SUPERVISORS NEIL MILNER View
48 ERNST YOUNG LLP View
49 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC TERI L. LIST View
50 WISCONSIN BANKERS ASSOCIATION ROSE M. OSWALD POELS View
51 NYSSCPA STEPHEN F. LANGOWSKI View
52 WACHOVIA CORPORATION DAVID M. JULIAN View
53 NEW YORK CITY BAR CRAIG A. WOLSON View
54 FEDERAL DEPOSIT INSURANCE CORPORATION ROBERT F. STORCH View
55 AICPA/ACSEC BEN NEUHAUSEN View
55A AICPA/ACSEC BEN NEUHAUSEN View