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:
83 CONSTELLATION ENERGY REESE K. FEUERMAN View
84 CVB FINANCIAL CORP. EDWARD J. BIEBRICH, JR. View
85 CHESAPEAKE BANK PAUL L. WEGKAMP, JR. View
85A CHESAPEAKE BANK JOHN H. HUNT View
85B CHESAPEAKE BANK JEFFREY M. SZYPERSKI View
86 AETNA INC. RONALD M. OLEJNICZAK View
87 ST. PAUL TRAVELERS COMPANIES PAULA PANIK View
88 MILESTONE BRIAN D. KAUFMAN View
89 CENTER BANCORP ANTHONY C. WEALGEY View
90 UNIONNATIONAL COMMUNITY BANK MARK D. GAINER View
91 AMALGAMATED BANK VINCENT SALERNO View
92 CITIGROUP ROBERT TRAFICANTI View
93 THE SOUTH FINANCIAL GROUP ROY D. JONES View
94 ATLANTIC BANK OF NEW YORK THOMAS M. O''BRIEN View
95 THE BANK OF NEW YORK COMPANY JOHN A. PARK, III View
96 THE MILFORD BANK SUSAN L. SHIELDS View
97 FIRST FEDERAL SAVINGS BANK OF VIRGINIA JAMES A. WILSON, JR. View
98 MANOR NATIONAL BANK S. WAYNE WHITEHEAD View
99 JERSEY SHORE STATE BANK RONALD A. WALKO View
100 METLIFE, INC. ROBERT C. TARNOK View
101 TRI-PARISH BANK KENT J. GUIDRY View
102 PREMIER BANK ROY J. BUDLONG View
103 COMMERCIAL BANK PHILIP R. EATON View
104 1ST SUMMIT BANK THOMAS G. FETSKO View
105 FIRST NATIONAL BANK OF NIAGARA JACK M. WEINERT View
106 WESTERN COMMERCE BANK DON KIDD View
107 SUNTRUST BANKS, INC TOM PANTHER View
108 THE HARTFORD FINANCIAL SERVICES GROUP, INC. ROBERT J. PRICE View
109 VINING SPARKS MARK EVANS View
110 STONEBRIDGE BANK FREDERICK E. SCHEA View
111 THE BANK OF MARION CHRIS B. SNODGRASS View
112 ASTORIA FINANCIAL CORPORATION KATHERINE A. O''BRIEN View
113 FISHBACK FINANCIAL CORPORATION ALAN J. BAKER View
114 MORTGAGE BANKERS ASSOCIATION JONATHAN L. KEMPNER View
115 BNK ADVISORY GROUP, INC. KEVIN R. KOONTZ View
116 UNION BANKSHARES CORPORATION ROY L. ANDREW View
117 INDEPENDENT COMMUNITY BANKERS OF AMERICA CHARLES L. SAEMAN View
118 WILBER NATIONAL BANK JOSEPH E. SUTARIS View
119 THE ASSOCIATION OF CORPORATE CREDIT UNIONS MICHAEL F. CANNING View
120 SANDERS MORRIS HARRIS GROUP PETER W. BADGER View
121 THE DONLEY COUNTY STATE BANK WALT KNORPP View
122 FIRST NATIONAL BANK OF BASTROP REID SHARP View
123 CENTRAL BANK OF KANSAS CITY WILLIAM M. DANA View
124 CENTRAL BANK OF LEBANON MISSOURI CRAIG R. CURRY View
125 FIRST BANK AND TRUST COMPANY W. MARK NELSON View
126 STUTSMAN COUNTY STATE BANK HARVEY HUBER View
127 LIBERTY BANK JOSEPH J. MORAVECEK View
128 SOMERSET TRUST COMPANY G. HENRY COOK View
129 FIRST NATIONAL BANK OF NEGAUNEE JOHN W. LENTEN View
130 INDEPENDENCE BANK JAMES A. LOVEN View
131 UNION NATIONAL COMMUNITY BANK MARK D. GAINER View
132 CHARTER FINANCIAL CORPORATION CURT KOLLAR View
133 RBC FINANCIAL GROUP LINDA F. MEZON View
134 KITSAP BANK ANTHONY M. GEORGE View
135 FIRST NATIONAL BANK HELEN A. JEFFORDS View
136 NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS FRED R. BECKER, JR. View
137 DEUTSCHE BANK PEGGY R. DOLAN View
138 US BANCORP TERRANCE R. DOLAN View
139 CITIZENS FINANCIAL GROUP, INC. JAMES B. FITZGERALD View
140 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK H. BROD View
141 PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA STEPHEN W. BROADIE View
142 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES DOUGLAS W. BARNERT View
143 MICROSOFT CORPORATION BOB LAUX View
144 JP MORGAN CHASE JOSEPH S. SCLAFANI View
145 HUNTINGTON BANCSHARES, INC. DON KIMBLE View
146 ALLSTATE SAMUEL H. PILCH View
147 QUAKERTOWN NATIONAL BANK THOMAS J. BISKO View
148 THE CLEARING HOUSE ASSOCIATION, L.L.C. JEFFREY P. NEUBERT View
149 AICPA/PCPS/TIC STEPHEN M. MCEACHERN View
150 THE MERCANTILE BANKSHARES CORPORATION KAYE SIMMONS View
151 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
152 THE PRINCIPAL FINANCIAL GROUP, INC. JULIA LAWLER View
153 MIDDLEBURG BANK KATHLEEN J. CHAPPELL View
153A MIDDLEBURG BANK RODNEY J. WHITE View
153B MIDDLEBURG BANK ALICE P. FRAZIER View
153C MIDDLEBURG BANK JOSEPH L. BOLING View
154 THE BANK INVESTMENT FUND WILLIAM F. CASEY View
155 THE CO-OPERATIVE CENTRAL BANK PETER A. CONRAD View
156 SWISS RE MARK SWALLOW View
157 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
157A AMERICAN COUNCIL OF LIFE INSURERS FRANK KEATING View
158 THE CHUBB CORPORATION HENRY B. SCHRAM View
159 PRICEWATERHOUSECOOPERS LLP DONALD DORAN View
160 THE MOUNT VERNON BANK DON THIGPEN View
161 THE COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
162 THE PRUDENTIAL INSURANCE COMPANY OF AMERICA PETER SAYRE View
163 KEYCORP LEE IRVING View
164 HOME FEDERAL BANK DALE E. GILBERT View
165 THE BANK OF TAMPA FENN GILES View
166 1ST SECURITY BANK JEFF D. JONES View
167 MERCK CO., INC RICHARD C. HENRIQUES View
168 CREDIT SUISSE GROUP RUDOLF A. BLESS View
169 BOSTON PRIVATE BANK TRUST COMPANY GEORGE G. SCHWARTZ View
170 EMPIRE CORPORATE FEDERAL CREDIT UNION CHRISTIANE G. HYLAND View
171 FINANCIAL MANAGEMENT SERVICES, INC. DOUGLAS WILLIAMS View
172 CITIZENS NATIONAL BANK, NA MARJORIE J. WAGNER View
173 QUALCOMM RICHARD GRANNIS View
174 WELLS FARGO COMPANY RICHARD D. LEVY View
175 FREDDIE MAC MARTIN F. BAUMANN View
176 WACHOVIA CORPORATION DAVID M. JULIAN View
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