Online Comment Letters

Project:

Reference Number: 1530-100

Accounting for Financial Guarantee Insurance Contracts-an interpretation of FASB Statement No. 60

Letter Affiliation Submitted By:
1 PERSHING SQUARE CAPITAL MANAGEMENT, L.P. WILLIAM A. ACKMAN View
1A PERSHING SQUARE CAPITAL MANAGEMENT, L.P. WILLIAM A. ACKMAN View
2 KATARINA TAGUE View
3 CHRIS VALENTINE View
4 DELAWARE COUNTY AUDITOR TODD A. HANKS View
5 ELLEN CALL View
6 JAMES R. COMER View
7 KEEFE, BRUYETTE WOODS, INC. GEOFFREY M. DUNN View
8 DEUTSCHE BANK DARIN ARITA View
9 RICHARD A. HAUFFE View
10 LARRY FOXWORTHY View
11 JAMES PEDEN View
12 ADAM KOENIG View
13 GREENLIGHT CAPITAL, INC. DAVID EINHORN View
14 ARNIE HAUGE View
15 CARL WIMMER View
16 OSCAR GARZA View
17 LEE G. JENSEN View
18 ED OLSON View
19 MIKE MONTANDON View
20 ROSANNA O'GUYNN View
21 SPENCER MCKAY View
22 WARREN B. HARDY III View
23 J. K. LORD View
24 BURNETTE LAW OFFICE SARA BURNETTE View
25 MELANIE MILLER View
26 BILL NICHOLES View
27 WILLIAM S. TUTTLE View
28 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
29 ROBINETTE COOK View
30 JOSH F. W. COOK View
31 STEVEN A. TEMPLIN View
32 OPPENHEIMER CAPITAL COLIN GLINSMAN View
33 ASSURED GUARANTY ROBERT B. MILLS View
34 HOLLY TANNER View
35 MORTGAGE INSURANCE COMPANIES OF AMERICA SUZANNE C. HUTCHINSON View
36 XL CAPITAL ASSURANCE, INC. ARNOLD BROUSELL View
37 FOX-PITT, KELTON GARY RANSOM View
38 MERRILL LYNCH ROBERT RYAN View
39 ASSOCIATION OF FINANCIAL GUARANTY INSURERS SEAN LEONARD View
40 KEITH HARTZELL View
41 ROBB GREEN View
42 JERRY A. STERN View
43 GLEN R. GRELL View
44 FITCH RATINGS THOMAS J. ABRUZZO View
45 CHRIS REILLY View
46 ACA CAPITAL HOLDINGS, INC. EDWARD U. GILPIN View
47 MARK K. KELLER View
48 FGIC CORPORATION DONNA J. BLANK View
49 CHARLES R. GEROW View
50 CIFG HOLDING JAMES O'KEEFE View
51 AMBAC FINANCIAL GROUP, INC. SEAN LEONARD View
52 AMERICAN COUNCIL OF LIFE INSURERS PAUL S. GRAHAM III View
53 CHRIS HERROD View
54 FINANCIAL SECURITY ASSURANCE HOLDINGS LTD. JOSEPH W. SIMON View
55 FREDDIE MAC JAMES R. EGAN View
56 JIM BECRAFT View
57 SHELLEY EISENLOHR View
58 AICPA/PCPS/TIC EDWARD J. KNAUF View
59 KEN UPCHURCH View
60 STEVE MCDONALD View
61 CITIZENS AGAINST HIGHER TAXES JAMES H. BROUSSARD View
62 PHILIP R. WIMER View
63 MOODY''S INVESTOR SERVICES GREGORY J. JONAS View
64 ALBERT H. BIENSTOCK View
65 RAM HOLDINGS LTD. RICHARD LUTENSKI View
66 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS WM. BARNERT View
67 INTERNATIONAL CREDIT INSURANCE AND SURETY ASSOCIATION ROBERT NIJHOUT View
68 THERESA ADAMIK View
69 AICPA/PSC BENJAMIN S. NEUHAUSEN View
70 WARREN KAMPF View
71 JAN C. TING View
72 INDY JAYCOX View
73 WILLIAM SWAIN LEE View
74 DELOITTE TOUCHE LLP View
75 KPMG LLP View
76 PRICEWATERHOUSECOOPERS LLP View
77 R. THOMAS WAGNER, JR. View
78 MBIA INSURANCE CORPORATION C. EDWARD CHAPLIN View
79 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
80 SANDRA F. KING View
81 DAVID M. SECOR View
82 JOHN C. STILL III View
83 ERNST YOUNG LLP View
84 ILLINOIS CPA SOCIETY JOHN A. HEPP View
85 COUNCIL NEDD II View
86 GERALD ENGEMANN View