Online Comment Letters

Project:

Reference Number: EITF03-1A

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

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Letter Affiliation Submitted By:
1 UNUMPROVIDENT CORPORATION VICKI W. CORBETT View
2 SOUTHWEST CORPORATE FEDERAL CREDIT UNION JOHN P. CASSIDY View
3 MERCANTILE BANCORP, INC. TED T. AWERKAMP View
4 GLACIER BANCORP, INC. JAMES H. STROSAHL View
4A GLACIER BANCORP, INC. MICHAEL J. BLODNICK View
5 BANK OF MCKENNEY JAMES B. NEVILLE, JR. View
6 LIBERTY BANK KATHLEEN F. DOUCETTE View
7 NATIONAL IRON BANK RICHARD D. WARDELL View
8 NORTH SHORE BANK GEORGE J. SOPHINOS View
9 ORANGE SAVINGS BANK DARBY BYRD View
10 PEOPLES BANK DEE REYNOLDS View
11 SPIRITBANK MINDY MAHANEY View
12 STATE BANK OF LONG ISLAND BRIAN K. FINNERAN View
13 BRIDGEWATER SAVINGS MARK C. INGALLS View
14 SHENANDOAH VALLEY NATIONAL BANK RONALD F. MILLER View
15 TEXAS BANK CHARLES E. COX View
16 STATE NATIONAL BANK OF TEXAS RON RODGERS View
17 FNB BOSQUE COUNTY JOHN GILLIAM View
18 PLYMOUTH SAVINGS BANK SAMUEL I. PARKS View
19 FLORENCE SAVINGS BANK A. EDWIN PUTNAM View
20 RIVER CITIES BANK THOMAS T. MARTI View
21 INVESTORS SAVINGS BANK DOMENICK A. CAMA View
22 NORTHEAST BANK JAMES D. DELAMATER View
23 FIRST NATIONAL BANK OF CROCKETT MARY ANN MILLICAN View
23A FIRST NATIONAL BANK OF CROCKETT CHARLES F. CUNNINGHAM View
23B FIRST NATIONAL BANK OF CROCKETT MICHELLE HOLCOMB View
23C FIRST NATIONAL BANK OF CROCKETT DAVID C. GAY View
24 GRAND BANK RICHARD HANES View
24A GRAND BANK LEE DINKEL View
24B GRAND BANK MIKE REDDEN View
24C GRAND BANK ROY EVANS View
25 FIRST STATE BANK CHERYL D. HILL View
25A FIRST STATE BANK ROBERT C. SCHNELL View
25B FIRST STATE BANK ROSALEE BUENO View
25C FIRST STATE BANK MICHAEL L. SCHNELL View
25D FIRST STATE BANK LEANN CARSON View
25E FIRST STATE BANK S. RANDALL SAUER View
25F FIRST STATE BANK GINGER TURNER View
25G FIRST STATE BANK BRET BURGIN View
26 AMERICAN BANK OF COMMERCE JOHNNY MCCOWAN View
27 FIRSTBANK LARRY K. MOXLEY View
28 FIRST NATIONAL BANKING COMPANY MARTIN CARPENTER View
29 KATAHDIN TRUST COMPANY JON J. PRESCOTT View
29A KATAHDIN TRUST COMPANY MATTHEW M. NIGHTINGALE View
30 NORTHWEST NATIONAL BANK OF ARLINGTON JOE T. SEIBOLD View
31 UNITY ONE FEDERAL CREDIT UNION GARY WILLIAMS View
32 WAINWRIGHT BANK JAMES J. BARRETT View
33 FIRST NATIONAL BANK KENNETH L. HORTON View
34 FIDELITY BANCORP, INC. RICHARD G. SPENCER View
35 SONOMA VALLEY BANCORP MARY DIETER SMITH View
36 PROGRESSIVE BANK GEORGE W. CUMMINGS, III View
37 DARBY BANK TRUST COMPANY CHRIS M. BOND View
38 GALENA STATE BANK AND TRUST CO. ANDREW E. TOWNSEND View
39 THE BERKSHIRE BANK MOSES KRAUSZ View
40 SUMMIT FINANCIAL GROUP H. CHARLES MADDY, III View
40A SUMMIT FINANCIAL GROUP ROBERT S. TISSUE View
40B SUMMIT FINANCIAL GROUP OSCAR M. BEAN View
41 MGIC INVESTMENT CORPORATION JAMES A. KARPOWICZ View
42 CITIZENS NATIONAL BANK KEITH CLARK View
43 FIRST NATIONAL BANK KENNETH A. HEISER View
44 FIRST NATIONAL BANK OF TAHOKA JOHN KREY View
45 FIRST BANK OF CANYON CREEK DON REAVIS View
46 BANK OF TEXAS J. GORDON MUIR, JR. View
47 SNYDER NATIONAL BANK JACK GORMAN View
48 WEST TEXAS NATIONAL BANK IN MIDLAND RICHARD WATTS View
49 FARMERS MERCHANTS BANK M. PAUL HAYNES, JR. View
50 FIRST NATIONAL BANK WILLIAM L. BAKER View
51 FIRST NATIONAL BANK OF NEGAUNEE JOHN W. LENTEN View
52 THE SAVINGS BANK BRIAN D. MCCOUBREY View
53 UNIVEST CORPORATION OF PA. PHILIP RUSH View
54 CONTINENTAL NATIONAL BANK OF MIAMI VICTOR LOPEZ DE MENDOZA View
55 CLAREMONT SAVINGS BANK H. CLAY HAWKINS IV View
56 HILLCREST BANK G. RICHARD DEGEN View
57 JOHN F SLIPE View
58 U.S. CENTRAL CREDIT UNION View
59 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
60 AMERICAN NATIONAL BANK AND TRUST COMPANY NEAL A. PETROVICH View
61 LIBERTY NATIONAL BANK MARSHA J. WHEELER View
62 GOLDMAN, SACHS CO. TIMOTHY J. BRIDGES View
62A GOLDMAN, SACHS CO. JOAN H. ZIEF View
63 KPMG LLP View
64 FINANCIAL INSTITUTIONS ACCOUNTING COMMITTEE BILL NUNAN View
65 GEORGIA BANKERS ASSOCIATION JOE BRANNEN View
66 MINDEN EXCHANGE BANK TRUST CO. RAY VAN NORMAN View
67 FTN FINANCIAL GROUP STEVE TWERSKY View
68 SOUTH COASTAL BANK JOHN M. SWEENEY View
69 HUDSON CITY SAVINGS BANK DENIS J. SALAMONE View
70 ILLINOIS BANKERS ASSOCIATION HUNT BONAN View
71 CAMBRIDGE TRUST COMPANY GRAHAM WAITING View
72 DARLING CONSULTING GROUP, INC. View
73 THE FARMERS STATE BANK MORRIS DEFRIEND View
74 HEARTLAND FINANCIAL USA, INC. LYNN B. FULLER View
75 LITCHFIELD BANCORP LESLIEANNE BLACK View
76 UMB FINANCIAL CORPORATION LORNE MEINERSHAGEN View
77 BROWNWOOD BANCSHARES, INC. DARWIN BOSCAMP View
78 WASHINGTON MUTUAL, INC. ROBERT H. MILES View
79 DEDHAM INSTITUTION FOR SAVINGS GARY P. CULYER View
80 COMMUNITY BANK AND TRUST/WACO WILLIAM DAVID LACY View
81 AMERICA''S COMMUNITY BANKERS DENNIS M. HILD View
82 THE BOEING COMPANY HARRY S. MCGEE View
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