Online Comment Letters

Project:

Reference Number: 1250-001

The Fair Value Option for Financial Assets and Financial Liabilities-Including an amendment of FASB Statement No. 115

Letter Affiliation Submitted By:
1 EMERSON RICHARD J. SCHLUETER View
2 OCCIDENTAL PETROLEUM CORPORATION JIM A. LEONARD View
3 CITIGROUP ROBERT TRAFICANTI View
4 BP P.L.C. MICHAEL STARKIE View
5 FEDERAL HOME LOAN BANKS VERA MAYTUM View
6 AIR PRODUCTS AND CHEMICALS, INC. PAUL E. HUCK View
7 CFMA JERRY T. HENDERSON, JR. View
8 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION GEORGE MILLER View
9 DON BJERKE View
10 G. ALAN ZIMMERMAN View
11 NCREIF JAMES O''KEEFE View
12 FANNIE MAE R. SCOTT BLACKLEY View
13 U.S. CENTRAL FEDERAL CREDIT UNION DOUGLAS A. HOELSCHER View
14 NORTH SHORE BANK, FSB JAY F. MCKENNA View
15 AMERICA''S COMMUNITY BANKERS JODIE G. GOFF View
16 DONALD MORRIS View
17 TOYOTA MOTOR CREDIT CORPORATION THOMAS A. KIEL View
18 R.G. ASSOCIATES, INC. JACK T. CIESIELSKI View
19 FITCH RATINGS BRIDGET GANDY View
20 COUNTRYWIDE FINANCIAL CORPORATION ANNE MCCALLION View
21 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS WM. BARNERT View
22 BBT CORPORATION HENRY R. STURKIE, III View
23 HSBC HOLDINGS PLC DOUGLAS J. FLINT View
23A HSBC HOLDINGS PLC DOUGLAS J. FLINT View
24 THE HARTFORD FINANCIAL SERVICES GROUP, INC. ROBERT J. PRICE View
25 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS C. JEFF GREGG View
26 NAREIT GEORGE L. YUNGMANN View
27 NAIC JOSEPH FRITSCH View
28 SCOTT A. SEASOCK View
29 ASSOCIATION FOR FINANCIAL PROFESSIONALS JAMES A. KAITZ View
30 CREDIT SUISSE GROUP RUDOLF BLESS View
31 XL CAPITAL LTD STEPHEN ROBB View
32 CIGNA CORPORATION ANNMARIE HAGAN View
33 CANADIAN BANKERS ASSOCIATION R. KELLY SHAUGHNESSY View
34 ST. PAUL TRAVELERS COMPANIES, INC. PAULA C. PANIK View
35 PENNSYLVANIA INSTITUTE OF CPAS EDWARD J. STRALEY View
36 FREDDIE MAC MELISSA J. BALLENGER View
37 STATE STREET CORPORATION PAMELA D. GORMLEY View
38 NACUBO SUE MENDITTO View
39 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
40 AMSOUTH BANCORPORATION ALTON E. YOTHER View
41 FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE WILLIAM C. NUNAN View
42 ILLINOIS CPA SOCIETY/APC JAMES L. FUEHRMEYER, JR. View
43 PRICEWATERHOUSECOOPERS LLP View
44 PRUDENTIAL FINANCIAL, INC. PETER B. SAYRE View
45 MERRILL LYNCH DAVID MOSER View
46 WESTERN SOUTHERN FINANCIAL GROUP BRAD HUNKLER View
47 DELOITTE TOUCHE LLP View
48 AMERADA HESS CORPORATION JOHN P. REILLY View
49 GRANT THORNTON LLP View
50 SEMPRA ENERGY FRANK AULT View
51 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
52 SUFFOLK UNIVERSITY MORRIS MCINNES View
53 METLIFE, INC. ROBERT C. TARNOK View
54 RELIANT ENERGY DONNA A. HENDERSON View
55 AMERICAN ACCOUNTING ASSOCIATION/FASC View
56 MCGUIRE PERFORMANCE SOLUTIONS, INC. WILLIAM J. MCGUIRE View
57 MID-STATES CORPORATE FEDERAL CREDIT UNION TODD M. ADAMS View
58 KPMG LLP View
59 GOLDMAN SACHS MATT SCHROEDER View
60 NATIONAL CITY CORPORATION JEFFREY D. KELLY View
61 IACPM IVAN MARCOTTE View
62 PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA STEPHEN W. BROADIE View
63 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
64 MORTGAGE BANKERS ASSOCIATION JONATHAN L. KEMPNER View
65 AICPA/ACSEC BEN NEUHAUSEN View
66 QUALCOMM INCORPORATED WILLIAM E. KEITEL View
67 ERNST YOUNG LLP View
68 ALLSTATE CORPORATION SAMUEL H. PILCH View
69 FRB/FDIC/OCC/OTS/NCUA CHARLES H. HOLM View
70 BANK OF AMERICA CORPORATION JOHN M. JAMES View
70A BANK OF AMERICA RANDY J. SHEARER View
71 MOODY''S INVESTOR SERVICES GREGORY JONAS View
72 ALLIANZ GROUP HELMUT PERLET View
73 AMERICAN BANKERS ASSOCIATION DONNA FISHER View
74 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC TERI L. LIST View
75 INTERNATIONAL CORPORATE GOVERNANCE NETWORK CLAUDE LAMOUREUX View
76 WACHOVIA CORPORATION DAVID M. JULIAN View
77 BRITISH BANKERS'' ASSOCIATION PAUL CHISNALL View
78 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
79 MORGAN STANLEY ESTHER MILLS View
80 CFA INSTITUTE/CDPC REBECCA T. MCENALLY View