Online Comment Letters

Project: 2011-210 Real Estate-Investment Property Entities (Topic 973)

Reference Number: 2011-210

Real Estate-Investment Property Entities (Topic 973)

Letter Affiliation Submitted By:
1 SHERMAN L. ROSENFIELD View
2 GOLDMAN SACHS MATTHEW L. SCHROEDER View
2A GOLDMAN SACHS MATTHEW L. SCHROEDER View
3 CHRIS BARNARD View
4 STATE STREET CORPORATION JAMES J. MALERBA View
5 SIFMA SEAN P. NEWTH View
5A SIFMA SEAN P. NEWTH View
6 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
6A AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
7 INVESCO LTD. RODERICK G. H. ELLIS View
8 NAREIT GEORGE YUNGMANN View
8A NAREIT STEVEN A. WECHSLER View
9 FEDERATED INVESTORS INC. STACEY H. FRIDAY View
10 UNDERSIGNED ORGANIZATIONS View
11 BLACKROCK JOSEPH J. FELICIANI JR.. View
12 REIS JOHN J. BACZEWSKI View
12A REIS JOHN J. BACZEWSKI View
13 CFA INSTITUTE/CDPC SANDRA J. PETERS View
13A CFA INSTITUTE/CDPC SANDRA J. PETERS View
14 CITIGROUP ROBERT TRAFICANTI View
14A CITIGROUP ROBERT TRAFICANTI View
15 BLACKSTONE GROUP KATHLEEN SKERO View
15A BLACKSTONE GROUP KATHLEEN SKERO View
16 AFFILIATED MANAGERS GROUP INC. JAY C. HORGEN View
17 FIDELITY INVESTMENTS KENNETH B. ROBINS View
18 PRINCIPAL FINANCIAL GROUP INC. ANGELA R. SANDERS View
19 JAPAN FOREIGN TRADE COUNCIL INC./ATC View
20 SOREN MCADAM CHRISTENSON LLP DAVID P. TUTTLE View
21 FICPA/APASC ROBERT BEDWELL View
22 PLUM CREEK DAVID W. LAMBERT View
23 U.S. GENERAL SERVICES ADMINISTRATION ALEXIS STOWE View
24 PCFRC JUDITH H. O'DELL View
25 PICPA A&A COMMITTEE RICHARD E. WORTMANN View
26 DEUTSCHE BANK CYNTHIA MUSTAFA View
27 IBM CORPORATION GREGG L. NELSON View
28 FEI/CCR LORETTA CANGIALOSI View
29 FINANCIAL REPORTING ADVISORS LLC View
30 UNIVERSITY OF NOTRE DAME View
31 NYSSCPA RICHARD E. PILUSO View
32 BDO USA LLP View
33 THE CARLYLE GROUP CURTIS L. BUSER View
34 RICS BRUCE B. BINGHAM View
35 SIMON PROPERTY GROUP INC. STEVEN K. BROADWATER View
36 AICPA/FINREC RICHARD PAUL View
37 WELLS FARGO & COMPANY RICHARD D. LEVY View
38 CALCPA/APASC HOWARD SIBELMAN View
39 THACKERAY PARTNERS MARY M. HAGER View
40 BANK OF NEW YORK MELLON CORPORATION JOHN PARK View
41 MORTGAGE BANKERS ASSOCIATION DAVID H. STEVENS View
42 BANK OF AMERICA CORPORATION JOHN M. JAMES View
43 HEALTHCARE REALTY SCOTT W. HOLMES View
44 CRE FINANCE COUNCIL STEPHEN M. RENNA View
45 CAMDEN PROPERTY TRUST MICHAEL P. GALLAGHER View
46 HEALTH CARE REIT INC. SCOTT A. ESTES View
47 PRICEWATERHOUSECOOPERS LLP View
48 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
49 REZNICK GROUP P.C. View
50 TAUBMAN CENTERS INC. ESTHER R. BLUM View
51 RREEF NEAL ARMSTRONG View
52 ACLI MICHAEL MONAHAN View
53 LASALLE INVESTMENT MANAGEMENT JAMES STREZEWSKI View
54 TIAA JOHN VENEZIA View
55 WEISERMAZARS LLP View
56 EQUITY RESIDENTIAL IAN S. KAUFMAN View
57 CHICAGO FREIGHT CAR LEASING CO. PAUL B. DEASY View
58 AMERICAN CAMPUS COMMUNITIES INC. JONATHAN A. GRAF View
59 APPRAISAL INSTITUTE View
60 DELOITTE & TOUCHE LLP View
61 KPMG LLP View
62 MORGAN STANLEY PEGGY CAPOMAGGI View
63 STANDARD & POOR'S RATING SERVICES NERI BUKSPAN View
64 COLE REAL ESTATE INVESTMENTS MATTHEW J. PEEL View
65 CROW HOLDINGS CAPITAL PARTNERS L.L.C. View
66 MCGLADREY & PULLEN LLP View
67 ERNST & YOUNG LLP View
68 CLARION PARTNERS BARBARA FLUSK View
69 AICPA/PCPS/TIC KAREN KERBER View
70 MARCUS & MILLICHAP COMPANY SCOTT POSTERNACK View
71 DUFF & PHELPS CORPORATION DAVID L. LARSEN View
72 NACUBO SUSAN M. MENDITTO View
73 CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
74 GRANT THORNTON LLP View
75 METLIFE INC. PETER M. CARLSON View
76 PARENTEBEARD LLC PHILIP J. SANTARELLI View
77 REESA GARETH LEWIS View
78 REIS INVESTOR COMMITTEE DEVON OLSON View
79 AMERICAN INTERNATIONAL GROUP INC. TOM JONES View
80 IMA FRC ALLAN COHEN View