| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | JOSEPH S. MARESCA | View | |
| 2 | HCA INC. | DON STREET | View |
| 3 | NYSSCPA | MARGARET A. WOOD | View |
| 4 | ASCENSION HEALTH | BARBARA L. POTTS | View |
| 5 | NORTHSHORE UNIVERSITY HEALTHSYSTEM | GARY L. GEPHART | View |
| 6 | CLEVELAND CLINIC FOUNDATION | MICHAEL P. HARRINGTON | View |
| 7 | NORTHWESTERN MEMORIAL HEALTHCARE | JUSTIN A. JOHNSON | View |
| 8 | SISTERS OF MERCY HEALTH SYSTEM | RANDALL J. COMBS | View |
| 9 | BDO USA LLP | View | |
| 10 | GRANT THORNTON LLP | View |