| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 199 | INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IN ISRAEL | ADIR INBAR | View |
| 200 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL MONAHAN | View |
| 201 | THANG LE HA | View | |
| 202 | INSTITUTE OF ACTUARIES OF AUSTRALIA | TREVOR THOMPSON | View |
| 203 | GDF SUEZ GROUP | CHRISTELLE MARTIN | View |
| 204 | MICHAEL F. VAN BREDA | View | |
| 205 | SIEMENS AG | KLAUS PATZAK | View |
| 206 | PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE | JUDITH H. O'DELL | View |
| 207 | SWEDISH FINANCIAL REPORTING BOARD | ANDERS ULLBERG | View |
| 208 | MICROSOFT CORPORATION | BOB LAUX | View |
| 209 | CIPFA | STEVEN CAIN | View |
| 210 | ICAEW | DESMOND WRIGHT | View |
| 211 | AICPA/PCPS/TIC | STEPHEN BODINE | View |
| 212 | FRENCH SOCIETY OF FINANCIAL ANALYSTS/SFAF | JACQUES DE GRELING | View |
| 213 | IOSCO | JULIE A. ERHARDT | View |
| 214 | ACCOUNTING STANDARDS EXECUTIVE COMMITTEE/AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | JAY D. HANSON | View |
| 215 | FEDERATION OF EUROPEAN ACCOUNTANTS | HANS VAN DAMME | View |
| 216 | EUROPEAN FINANCIAL REPORTING ADVISORY GROUP | STIG ENVOLDSEN | View |
| 217 | COMMITTEE OF EUROPEAN SECURITIES REGULATORS | FERNANDO RESTOY | View |
| 218 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | KIM KUSHMERICK | View |
| 219 | CONFEDERATION OF BRITISH INDUSTRY | View | |
| 220 | SALESFORCE.COM, INC. | JOSEPH C. ALLANSON | View |
| 221 | FEDERATION OF ACCOUNTING PROFESSIONS OF THAILAND | KESREE NARONDEJ | View |
| 222 | INVESTORS TECHNICAL ADVISORY COMMITTEE | REBECCA MCENALLY | View |
| 223 | SWATCH GROUP LTD | T. KENEL | View |
| 224 | INDIANA UNIVERSITY/KSB STUDENTS | View | |
| 224A | INDIANA UNIVERSITY/KSB STUDENTS | View | |
| 224B | INDIANA UNIVERSITY/KSB STUDENTS | View | |
| 225 | DAVID W. MCDONALD | View | |
| 226 | INSCO DICO GROUP | DAVID H. RHODES | View |