Online Comment Letters

Project:

Reference Number: EITF03-1

Effective Date of Paragraph 16 of EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments

Letter Affiliation Submitted By:
1 FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE WILLIAM C. NUNAN View
2 STEVE A. GRELL View
3 THE SAVINGS BANK BRIAN D. MCCOUBREY View
4 FTN FINANCIAL GROUP MIKE HEFLIN View
5 KPMG LLP View
6 LUCAS FINANCIAL REPORTING TIMOTHY S. LUCAS View
7 FIRST HOPE BANK LEWIS R. BEATTY View
8 PATELCO CREDIT UNION SCOTT M. WAITE View
9 WASHINGTON MUTUAL, INC. ROBERT H. MILES View
10 GEORGIA BANKERS ASSOCIATION JOE BRANNEN View
11 BLUE BALL NATIONAL BANK GEORGE B. CRISP View
12 SOUTHWEST CORPORATE FEDERAL CREDIT UNION JOHN P. CASSIDY View
13 PRUDENTIAL FINANCIAL PETER B. SAYRE View
14 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
15 KEYCORP CHARLES L. MAIMBOURG View
16 GOLDMAN, SACHS CO. TIMOTHY J. BRIDGES View
17 THE ASSOCIATION OF CORPORATE CREDIT UNIONS MICHAEL F. CANNING View
18 CITIGROUP ROBERT TRAFICANTI View
19 BANK OF AMERICA RANDY J. SHEARER View
20 THE HARTFORD FINANCIAL SERVICES GROUP, INC. ROBERT J. PRICE View
21 DELOITTE TOUCHE LLP View
22 JERSEY SHORE STATE BANK RONALD A. WALKO View
23 BNK ADVISORY GROUP, INC. KEVIN R. KOONTZ View
24 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
25 SHAY FINANCIAL SERVICES, INC. RODGER D. SHAY View
26 ALLSTATE CORPORATION SAMUEL H. PILCH View
27 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK H. BROD View
28 INDEPENDENT COMMUNITY BANKERS OF AMERICA ANN M. GROCHALA View
29 RBC FINANCIAL GROUP LINDA F. MEZON View
30 FARMERS MERCHANTS TRUST CO./CHAMBERSBURG SNELL, HOLLAR, MEYERS View
31 PRICEWATERHOUSECOOPERS LLP View
32 CNA INSURANCE COMPANIES LAWRENCE J. BOYSEN View
33 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
34 PRINCIPAL FINANCIAL GROUP GREG ELMING View
35 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
36 THE CLEARING HOUSE JEFFREY P. NEUBERT View
37 EXELON CORPORATION MATTHEW F. HILZINGER View
38 ST. PAUL TRAVELERS PAULA C. PANIK View
39 AMERICA''S COMMUNITY BANKERS DENNIS M. HILD View
40 PPL CORPORATION PAUL FARR View
41 ABN AMRO NORTH AMERICA KAREN INGWERSEN View
42 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS WM. BARNERT View
43 AICPA/PCPS/TIC STEPHEN M. MCEACHERN View
44 KEN KONIECZKA View
45 ASTORIA FINANCIAL CORPORATION KATHERINE A. O''BRIEN View
46 WACHOVIA CORPORATION DAVID M. JULIAN View
47 U.S. BANCORP TERRANCE R. DOLAN View
48 CREDIT SUISSE GROUP RUDOLF A. BLESS View
49 PUBLIC SERVICE ENTERPRISE GROUP INCORPORATED PATRICIA A. RADO View
50 MORGAN KEEGAN COMPANY, INC. S. J. GUZZO View
51 FREDDIE MAC MARTIN F. BAUMANN View
52 NATIONAL BANK OF COMMERCE WILLIAM BILLINGSLEY View
53 MASSACHUSETTES BANKERS ASSOCIATION TANYA M. DUNCAN View
54 MIDWEST BANC HOLDINGS, INC. DANIEL R. KADOLPH View
55 INDEPENDENT BANK CORPORATION DEAN M. MORSE View
56 JEFFERSON PILOT FINANCIAL THERESA M. STONE View