Online Comment Letters

Project: EITF-13E Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40)

Reference Number: EITF-13E

Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring (a consensus of the FASB Emerging Issues Task Force)

Letter Affiliation Submitted By:
1 SEARS ROEBUCK AND CO. JAMES SMITH View
2 WELLS FARGO & COMPANY RICHARD D. LEVY View
3 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
4 FREDDIE MAC TIMOTHY KVIZ View
5 PRINCIPAL FINANCIAL GROUP ANGELA R. SANDERS View
6 ALLY FINANCIAL INC. MICHAEL ANSPACH View
7 NYSSCPA J. MICHAEL KIRKLAND View
8 MORTGAGE BANKERS ASSOCIATION JAMES P. GROSS View
9 SUNTRUST BANKS INC. BOB WORSHEK View
10 MCGLADREY LLP View
11 CITIGROUP ROBERT TRAFICANTI View
12 BDO USA LLP View
13 AIG JEFF MESHBERG View
14 U.S. BANCORP CRAIG E. GIFFORD View
15 THE PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
16 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
17 BANK OF AMERICA CORPORATION JOHN M. JAMES View
18 OCC & NCUA KATHY K. MURPHY AND LARRY FAZIO View