Online Comment Letters

Project:

Reference Number: FSPAPB14-A

Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)

Letter Affiliation Submitted By:
1 EMC CORPORATION MARK LINK View
2 COVANTA HOLDING CORPORATION THOMAS BUCKS View
3 LINEAR TECHNOLOGY CORPORATION PAUL COGHLAN View
4 CEPHALON J. KEVIN BUCHI View
5 ALLERGAN, INC. JAMES F. BARLOW View
6 HOST HOTELS RESORTS, INC. LARRY K. HARVEY View
7 R.G. ASSOCIATES, INC. JACK T. CIESIELSKI View
8 BECKMAN COULTER, INC. CAROLYN D. BEAVER View
9 HUTCHINSON TECHNOLOGY, INC. JOHN INGLEMAN View
10 ABB GROUP RICHARD GRUENHAGEN View
11 ST. JUDE MEDICAL, INC. JOHN C. HEINMILLER View
12 MILLENNIUM PHARMACEUTICALS, INC. DEBORAH DUNSIRE View
13 LEVEL 3 COMMUNICATIONS, INC. SUNIT PATEL View
14 SANDISK CORPORATION DONALD F. ROBERTSON, JR. View
15 HBK CAPITAL MANAGEMENT J. BAKER GENTRY View
16 MEDTRONIC, INC. THOMAS M. TEFFT View
17 LEHMAN BROTHERS EDWARD S. GRIEB View
18 HURON CONSULTING GROUP JEFFREY H. ELLIS View
19 NAREIT GEORGE L. YUNGMANN View
20 NABORS CORPORATE SERVICES, INC. BRUCE P. KOCH View
21 MASSACHUSETTS BIOTECHNOLOGY COUNCIL ROBERT COUGHLIN View
22 CREDIT SUISSE GROUP RUDOLF BLESS View
23 RF MICRO DEVICES, INC. WILLIAM A. PRIDDY, JR. View
24 GOLDMAN SACHS TIMOTHY J. BRIDGES View
25 FITCH RATINGS ELLEN LAPSON View
26 TIME WARNER TELECOM INC. JILL R. STUART View
27 CACI INTERNATIONAL, INC. THOMAS A. MUTRYN View
28 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION LAURIN SMITH View
29 DEVELOPERS DIVERSIFIED REALTY CORPORATION WILLIAM H. SCHAFER View
30 UBS AG JOHN GALLAGHER View
31 KPMG LLP View
32 STANLEY WORKS DONALD ALLAN View
33 BEAR STEARNS MARK DE ROCCO View
34 AFFILIATED MANAGERS GROUP, INC. DARRELL W. CRATE View
35 GRANT THORNTON LLP View
36 MOLSON COORS BREWING COMPANY TIM WOLF View
37 COUNTRYWIDE FINANCIAL CORPORATION ANNE D. MCCALLION View
38 ALLIANT TECHSYSTEMS, INC. WAYDE HEIRIGS View
39 INTEL CORPORATION LESLIE CULBERTSON View
40 FINANCIAL EXECUTIVES INTERNATIONAL MICHAEL P. CANGEMI View
41 PRICEWATERHOUSECOOPERS LLP View
42 GROUP 1 AUTOMOTIVE LANCE A. PARKER View
43 CONMED CORPORATION ROBERT D. SHALLISH, JR. View
44 INTERNATIONAL GAME TECHNOLOGY DANIEL R. SICILIANO View
45 HEWLETT-PACKARD COMPANY JIM MURRIN View
46 FLUOR CORPORATION D. MICHAEL STEUERT View
47 MERRILL LYNCH DAVID MOSER View
48 PRUDENTIAL FINANCIAL ROBERT AXEL View
49 DELOITTE TOUCHE LLP View
50 UNITED STATES SENATE NORM COLEMAN View
51 BDO SEIDMAN, LLP View
52 ILLINOIS CPA SOCIETY/APC JOHN A. HEPP View
53 AICPA/PCPS/TIC EDWARD J. KNAUF View
54 ON SEMICONDUCTOR CORPORATION DONALD COLVIN View
55 ERNST YOUNG LLP View
56 BIOTECHNOLOGY INDUSTRY ORGANIZATION ALAN EISENBERG View
57 CIBER, INC. MAC J. SLINGERLEND View