| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | CHRIS BARNARD | View | |
| 2 | CALCPA/APAS COMMITTEE | HOWARD SIBELMAN | View |
| 3 | VERIZON COMMUNICATIONS INC. | MICHAEL W. MORRELL | View |
| 4 | COCA COLA ENTERPRISES INC. | SCOTT C. BOURGEOIS | View |
| 5 | IMA/FRC | ALLAN COHEN | View |
| 6 | ALEKSANDAR JANKOVIC | View | |
| 7 | VIRGINIA SOCIETY OF CPAS | JAMIE C. WOHLERT | View |
| 8 | SOCIETY OF LOUISIANA CPAS/AASC | BARBARA A. WATTS | View |
| 9 | AICPA/FINREC | RICHARD PAUL | View |
| 10 | NAVISTAR INC. | RICHARD TARAPCHAK | View |
| 11 | PRICEWATERHOUSECOOPERS LLP | View | |
| 12 | GENWORTH FINANCIAL INC. | AMY R. CORBIN | View |
| 13 | PCFRC | JUDITH H. O'DELL | View |
| 14 | BDO USA LLP | View | |
| 15 | ERNST & YOUNG LLP | View | |
| 16 | GOODYEAR TIRE & RUBBER COMPANY | RICHARD J. NOECHEL | View |
| 17 | DUFF & PHELPS CORPORATION | PAUL F. BARNES | View |
| 18 | KPMG LLP | View | |
| 19 | DELOITTE & TOUCHE LLP | View | |
| 20 | STOUT RISIUS ROSS INC. | View | |
| 21 | BNY MELLON CORPORATION | JOHN A. PARK | View |
| 22 | THE CLEARING HOUSE ASSOCIATION L.L.C. | BRETT WAXMAN | View |
| 23 | WEISERMAZARS LLP | View | |
| 24 | CROWE HORWATH LLP | View | |
| 25 | HOLLIE MILLARD | View | |
| 26 | IACVA | JAMES P. CATTY | View |
| 27 | GRANT THORNTON LLP | View | |
| 28 | AICPA/PCPS/TIC | KAREN KERBER | View |