Online Comment Letters

Project: 2011-220-Principal versus Agent Analysis

Reference Number: 2011-220

2011-220-Principal versus Agent Analysis

Letter Affiliation Submitted By:
1 GOLDMAN SACHS MATTHEW L. SCHROEDER View
1A GOLDMAN SACHS MATTHEW L. SCHROEDER View
2 DOUG LISTMAN View
3 STATE STREET CORPORATION JAMES J. MALERBA View
3A STATE STREET CORPORATION JAMES J. MALERBA View
4 SIFMA SEAN P. NEWTH View
4A SIFMA SEAN P. NEWTH View
5 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
5A AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
6 INVESCO LTD. RODERICK G. H. ELLIS View
7 NAREIT GEORGE YUNGMANN View
7A NAREIT GEORGE YUNGMANN View
8 FEDERATED INVESTORS INC. STACEY H. FRIDAY View
8A FEDERATED INVESTORS INC. DENIS MCAULEY III View
9 UNDERSIGNED ORGANIZATIONS View
10 BLACKROCK JOSEPH J. FELICIANI JR. View
10A BLACKROCK INC. JOSEPH FELICIANI JR. View
11 CITIGROUP ROBERT TRAFICANTI View
11A CITIGROUP ROBERT TRAFICANTI View
12 BLACKSTONE GROUP KATHLEEN SKERO View
12A BLACKSTONE GROUP KATHLEEN SKERO View
13 AFFILIATED MANAGERS GROUP INC. JAY C. HORGEN View
14 FIDELITY INVESTMENTS KENNETH B. ROBINS View
15 CHRIS BARNARD View
16 PRINCIPAL FINANCIAL GROUP INC. ANGELA R. SANDERS View
17 CALCPA/APASC HOWARD SIBELMAN View
18 IMA/FRC ALLAN COHEN View
19 PCFRC JUDITH H. O'DELL View
20 SAGAT/BURTON LLP View
21 ERIE INDEMNITY COMPANY MARCIA A. DALL View
22 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
23 NYSSCPA RICHARD E. PILUSO View
24 BDO USA LLP View
25 THE CARLYLE GROUP CURTIS L. BUSER View
26 OAKTREE CAPITAL MANAGEMENT L.P. DAVID M. KIRCHHEIMER View
27 EATON VANCE CORP. LAURIE G. HYLTON View
28 AICPA/FINREC RICHARD PAUL View
29 ILLINOIS CPA SOCIETY/APC JEFFERY P. WATSON View
30 BANK OF NEW YORK MELLON CORPORATION JOHN PARK View
31 MORTGAGE BANKERS ASSOCIATION DAVID H. STEVENS View
32 PRICEWATERHOUSECOOPERS LLP View
33 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
34 AMERICAN SECURITIZATION FORUM TOM DEUTSCH View
35 PICPA/A&A COMMITTEE RICHARD E. WORTMANN View
36 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
37 U.S. BANCORP CRAIG E. GIFFORD View
38 PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA JAMES M. OLSEN View
39 WELLS FARGO & COMPANY RICHARD D. LEVY View
40 ACLI MICHAEL MONAHAN View
41 AUTO CLUB GROUP MARGARET A. SCHESKE View
42 AMERICAN INTERNATIONAL GROUP INC. TOM JONES View
43 ARTHUR F. BELL JR. & ASSOCIATES L.L.C. View
44 KPMG LLP View
45 J.P. MORGAN CHASE & CO. BRET DOOLEY View
46 MORGAN STANLEY PEGGY CAPOMAGGI View
47 ASSURED GUARANTY LTD. WILLIAM J. FINDLAY View
48 ERNST & YOUNG LLP View
49 AUTOMOBILE CLUB OF SOUTHERN CALIFORNIA DAVID M. MATTINGLY View
50 AMIAPG View
51 MCGLADREY & PULLEN LLP View
52 KKR & CO. L.P. WILLIAM J. JANETSCHEK View
53 CARGILL INCORPORATED PATRICK WEBSTER View
54 URS CORPORATION REED N. BRIMHALL View
55 MASSMUTUAL FINANCIAL GROUP RICHARD BARNHART View
56 DELOITTE & TOUCHE LLP View
57 NATIONAL VENTURE CAPITAL ASSOCIATION MARK G. HEESEN View
58 JONES LANG LASALLE INCORPORATED MARK K. ENGEL View
59 GRANT THORNTON LLP View
60 GE ASSET MANAGEMENT INCORPORATED THOMAS A. CONWAY View
61 CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
62 ADAMS STREET PARTNERS WILLIAM J. HUPP View
63 METLIFE INC. PETER M. CARLSON View
64 AICPA/PCPS/TIC KAREN KERBER View
65 BANK OF AMERICA JOHN M. JAMES View
66 SUNTRUST BANKS INC. BOB WORSHEK View
67 FOUR FEDERAL FINANCIAL INSTITUTION REGULATORY AGENCIES STEVEN P. MERRIETT View
68 CREDIT SUISSE GROUP RUDOLF BLESS View
69 ELI LILLY AND COMPANY ARNOLD HANISH View
70 RAYMOND JAMES TAX CREDIT FUNDS INC. TONI S. MATTHEWS View