Online Comment Letters

Project: 1810-100 Accounting for Financial Instruments and Revisions to t

Reference Number: 1810-100

Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815)

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Letter Affiliation Submitted By:
188 DONALD L. THUENTE View
189 JAMES C. BLAINE View
190 MICKEY THOMAS View
191 FINANCIAL SERVICES ROUNDTABLE STEVE BARTLETT View
192 STEVEN A. GRELL View
193 WELLS FARGO & COMPANY RICHARD D. LEVY View
194 RON MULLINS View
195 ERIC NEWTON View
196 DONALD L. HOGAN View
197 WESTERN FINANCIAL CORPORATION THOMAS H. SHAFFER View
198 LEE ELLEN HOGAN View
199 JEFF DAVIS BANK AND TRUST COMPANY CARLY LEONARDS View
200 TEXAS SOCIETY OF CPAS KATHRYN W. KAPKA View
201 LONNIE E. CLARK View
202 JEFFREY L. GERHART View
203 JOHN J. DOLAN View
204 GAYNELL LAWSON View
205 JOHN SORENSEN View
206 JASON GOLDBERG View
207 JOHN W. BORDELON View
209 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
210 ALBERT C. CHRISTMAN View
211 CESSNA EMPLOYEES CREDIT UNION LAWRENCE E. DAMM View
212 U.S. CHAMBER OF COMMERCE/CCMC TOM QUAADMAN View
213 MATTHEW P. FORRESTER View
214 DUFF & PHELPS JERRY ARCY View
215 RICHARD F. WAGNER, JR. View
216 ENTRUST FEDERAL CREDIT UNION LISA M. LAMBRECHT View
217 SALTMARSH, CLEAVELAND & GUND WILLIAM D. MASSEY View
218 SANDLER O'NEILL + PARTNERS, L.P. JOSEPH LONGINO View
219 TERRY FORCHT View
220 FEDERATION BANCAIRE FRANCAISE JEAN-PAUL CAUDAL View
221 CNA FINANCIAL CORPORATION D. CRAIG MENSE View
222 LOEWS CORPORATION PETER W. KEEGAN View
223 CENTRAL BANK ALAN BLACKHAM View
224 DENNIS R. SANTISTEVAN View
225 HSBC HOLDINGS PLC DOUGLAS J. FLINT View
226 GNAIE JERRY M. DE ST. PAER View
227 REVAL.COM, INC. JOSHUA COHEN View
228 IIF/SENIOR ACCOUNTING GROUP DAVID SCHRAA View
229 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
229A AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
229B AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
230 FRANKLIN TEMPLETON INVESTMENTS LAURA F. FERGERSON View
231 FIRCA View
232 DOUGLASS M. EBERHARDT View
233 T. ROWE PRICE JOHN D. LINEHAN View
234 JOHN P. RIGLER View
235 CITIGROUP ROBERT TRAFICANTI View
236 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
236A GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
237 CREDIT SUISSE GROUP RUDOLF BLESS View
238 JIM DELAMATER View
239 EUROPEAN BANKING FEDERATION GUIDO RAVOET View
239A EUROPEAN BANKING FEDERATION GUIDO RAVOET View
240 NEW YORK COMMUNITY BANCORP, INC. JOSEPH R. FICALORA View
241 DAN JACKSON View
242 DAVID POLSON View
243 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
244 ICBA ANN M. GROCHALA View
245 KEYCORP ROBERT L. MORRIS View
246 FEI/CCR/CCT LORETTA V. CANGIALOSI View
247 INTEL CORPORATION JAMES G. CAMPBELL View
248 RANDALL C. HALL View
249 FEDERATED INVESTORS, INC. DENIS MCAULEY III View
250 PRICEWATERHOUSECOOPERS LLP View
251 GRANT THORNTON LLP View
252 CAPITAL ONE FINANCIAL CORPORATION GARY L. PERLIN View
253 BLACKROCK, INC. STEVEN E. BULLER View
253A BLACKROCK INC. ANN CAVANAUGH View
254 ACLI MICHAEL MONAHAN View
255 DELOITTE & TOUCHE LLP View
256 ISDA/APC DANIEL PALOMAKI View
256A ISDA/APC DANIEL PALOMAKI View
257 FIDELITY MANAGEMENT & RESEARCH COMPANY KENNETH B. ROBINS View
258 BARBARA MIZE View
259 GOLDMAN SACHS MATTHEW L. SCHROEDER View
259A GOLDMAN SACHS TIMOTHY J. BRIDGES View
260 KPMG LLP View
261 TEXAS HERITAGE BANK STEVEN S. MACK View
262 JENNIFER A. GRIFFIS View
263 JOY PAINE View
264 JULIE DRAPER View
265 KYLE W. CASBURN View
266 KATHY BOWERS View
267 BRIAN L. HORD View
268 SUSAN PHILLIPS View
269 ROBERT L. CARROLL View
269 ROBERT L. CARROLL View
270 TRADERS AND FARMERS BANK BOARD OF DIRECTORS View
271 JOHN W. KOZAK View
272 BRADLEY K. MEIER View
273 FIDELITY BANK BRUCE WILGERS View
274 DON COKER View
275 MARGARET COUTCHIE View
276 JAMES R. NORTH View
277 BRUCE E. SHIPLEY View
278 CONRAD W. HEWITT View
279 NORTH VALLEY BANK THOMAS G. PETROKUBI View
280 JIM CALDWELL View
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