Online Comment Letters

Project:

Reference Number: 1610-100

Accounting for Transfers of Financial Assets-an amendment

Letter Affiliation Submitted By:
1 COMMUNITY STATE BANK STEVEN A. GRELL View
2 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
2A MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
3 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
4 MARRIOTT INTERNATIONAL, INC. CARL T. BERQUIST View
5 KPMG LLP View
6 CMSA/MBA/RER DOTTIE CUNNINGHAM View
6A MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
7 FREDDIE MAC DENNY R. FOX View
8 CITIGROUP, INC. ROBERT TRAFICANTI View
9 FANNIE MAE GREGORY N. RAMSEY View
10 CAPITAL ONE FINANCIAL CORPORATION GARY L. PERLIN View
11 LOAN SYNDICATIONS AND TRADING ASSOCIATION ELLIOT GANZ View
12 DELOITTE TOUCHE LLP View
13 GRANT THORNTON LLP View
14 ASF/SIFMA GEORGE P. MILLER View
15 PRICEWATERHOUSECOOPERS LLP View
16 CREDIT SUISSE GROUP LOU FANZINI View
17 ERNST YOUNG LLP View
18 CIGNA CORPORATION ANNMARIE T. HAGAN View
19 EXCEL NATIONAL BANK WILLIAM H. MCGAUGHEY View
20 FEDERAL HOME LOAN BANK OF CHICAGO ROGER D. LUNDSTROM View
21 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
22 BBT HENRY R. STURKIE, III View
23 KEYCORP ROBERT L. MORRIS View
24 THE CLEARING HOUSE ASSOCIATION, L.L.C. NORMAN R. NELSON View
25 MARIAH WEBINGER View
26 NYSSCPA SHARON SABBA FIERSTEIN View
27 MERRILL LYNCH DAVID MOSER View
28 TEMECULA VALLEY BANK DONALD A. PITCHER View
29 LNR PROPERTY HOLDINGS, LTD. RINA PANIRY View
30 UBS AG JOHN GALLAGHER View
31 DISCOVER FINANCIAL SERVICES ROY A. GUTHRIE View
32 COX ENTERPRISES, INC. JOHN M. DYER View
33 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
34 UNITED WESTERN BANCORP, INC. BENJAMIN C. HIRSH View
35 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
36 NATIONWIDE INSURANCE GROUP MARTHA L. FRYE View
37 BILL G. DEBUQUE View
38 NAGGL ANTHONY R. WILKINSON View
39 GR SOLUTIONS, LLC RAYMOND B. RYAN View
40 DONALD E. GORTON View
41 JPMORGAN CHASE CO. SHANNON S. WARREN View
42 JOSEPH S. MARESCA View
43 HURON CONSULTING GROUP JEFFREY H. ELLIS View
44 AICPA/ACSEC JAY D. HANSON View
45 BANK OF AMERICA CORPORATION JOHN M. JAMES View
46 CFA INSTITUTE/CDPC KURT N. SCHACHT View
47 MCGLADREY PULLEN, LLP View
48 FRB/FDIC/OCC/OTS/NCUA RANDALL S. KROSZNER View
49 THE CAPITAL GROUP COMPANIES ELIZABETH F. MOONEY View
50 INVESTORS TECHNICAL ADVISORY COMMITTEE ELIZABETH F. MOONEY View
51 FEDERAL HOUSING FINANCE AGENCY JAMES B. LOCKHART, III View