Online Comment Letters

Project: FSPFAS115A - Recognition and Presentation of Other-Than-Temporary Impairments

Reference Number: FSPFAS115A

Recognition and Presentation of Other-Than-Temporary Impairments

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Letter Affiliation Submitted By:
99 RIDGEWOOD SAVINGS BANK LEONARD STEKOL View
100 CORNING CREDIT UNION MARYBETH DRAKE View
101 AFFINITY FEDERAL CREDIT UNION JOHN T. FENTON View
102 STATE BANK OF SOUTHERN UTAH RONALD W. HEATON View
103 NEW YORK BANKERS ASSOCIATION MICHAEL P. SMITH View
104 HCF MANAGEMENT, INC. FRED J. RINEHART View
105 FIRST SAVINGS BANK OF PERKASIE FREDERICK E. SCHEA View
106 NEIGHBORHOOD DEVELOPMENT COLLABORATIVE JOHN A. CARLISI View
107 GEORGIA CENTRAL CREDIT UNION AMY M. FULLER View
108 ALLIANCE BANK JOYCE KIRBY View
109 OCC, FRB, FDIC, OTS, AND NCUA ZANE D. BLACKBURN View
110 U.S. CENTRAL FEDERAL CREDIT UNION KATHRYN E. BRICK View
111 SELECT BANK SCOTT T. PAGE View
112 R. LEE POWELL, JR. View
113 MUTUAL SAVINGS ASSOCIATION DAVID L. HOPPES View
114 ASSOCIATION OF CORPORATE CREDIT UNIONS BRAD L. MILLER View
115 FEDERAL HOME LOAN BANK OF ATLANTA J. DANIEL COUNCE View
116 PENNSYLVANIA BANKERS ASSOCIATION JAMES R. BIERY View
117 FTN FINANCIAL GROUP STEVE TWERSKY View
118 NEWTON COUNTY BANK WILMER H. WHITTLE View
119 CURTIS TAYLOR View
120 SECURITY SAVINGS BANK KAREN GARRETT View
121 FULTON FINANCIAL CORPORATION BETSY CHIVINSKI View
122 SOUTHEAST CORPORATE FEDERAL CREDIT UNION ROBERT F. SCHLEITER View
123 GA AFFORDABLE HOUSING COALITION, INC. MAUREEN MERCER View
124 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. LAURIN SMITH View
125 VARIOUS View
126 FOXBORO FEDERAL SAVINGS DENNIS L. PARENTE View
127 MONTAUK CREDIT UNION LOUIS JIMENEZ View
128 ROBERT B. COOKE View
129 CONSTITUTION CORPORATE FEDERAL CREDIT UNION MICHAEL C. KINNE View
130 FEDERAL HOME LOAN BANK OF BOSTON BRIAN G. DONAHUE View
131 KURT L. SNYDER View
132 CONECTIV ENERGY STEPHEN T. SMITH View
133 AMERICAN CAPITAL, LTD. JOHN ERICKSON View
134 DON LUEGER View
135 WELLPOINT, INC. MARTIN L. MILLER View
136 FEDERAL HOME LOAN BANK OF INDIANAPOLIS MILTON J. MILLER View
137 CATHERINE RICKER View
138 NORTHEAST UTILITIES SYSTEM SHIRLEY PAYNE View
139 FIRST FEDERAL BANK OF OHIO THOMAS L. MOORE View
140 BANK OF AMERICA JOHN M. JAMES View
141 TEXAS COUNTRY BANK RON HOPKINS View
142 WILLIAM B. GRANT View
143 UNITED COMMERCIAL BANK CRAIG S. ON View
144 ATUL DHOLAKIA View
145 INDIANA CREDIT UNION LEAGUE JOHN MCKENZIE View
146 FEDERAL HOME LOAN BANK OF SEATTLE RICHARD M. RICCOBONO View
147 THE CLEARING HOUSE ASSOCIATION, L.L.C. NORMAN R. NELSON View
148 NATIONWIDE INSURANCE GROUP MARTHA L. FRYE View
149 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
150 CFA INSTITUTE/CDPC KURT N. SCHACHT View
151 FAMILY HOUSING RESOURCES, INC. JAMES R. FELTHAM View
152 SHEA DEVELOPMENT GROUP, LLC NEIL GAFFNEY View
153 GEORGIA FEDERAL CREDIT UNION J. KEVIN DURRANCE View
153A GEORGIA CREDIT UNION CFO COUNCIL J. KEVIN DURRANCE View
154 SENECA FALLS SAVINGS BANK MENZO D. CASE View
155 FEDERAL HOME LOAN BANK OF DES MOINES RICHARD S. SWANSON View
156 WESTHAB ROBERT SANBORN View
157 UNITED NATIONS FEDERAL CREDIT UNION DONALD ROE View
158 FIRST STAR BANK JOSEPH T. SVETIK View
160 CITIZENS FINANCIAL GROUP, INC. DAVID S. ANDERSON View
161 EUREKA HOMESTEAD CECIL A. HASKINS, JR. View
162 KEYCORP ROBERT L. MORRIS View
163 LOUISIANA CORPORATE CREDIT UNION DAVID A. SAVOIE View
164 DOROTHY L. JAWORSKI View
165 HERITAGE BANK OF CENTRAL ILLINOIS PAUL E. HEUERMAN View
166 ROBERT A. View
167 ONPOINT COMMUNITY CREDIT UNION VERONICA M. ERVIN View
168 BRIAN LARSON View
169 INVESCO LTD. DAVID A. HARTLEY View
171 SUNTRUST BANKS, INC TOM PANTHER View
172 BALTIMORE COUNTY SAVINGS BANK, FSB ANTHONY R. COLE View
173 BANK OF SMITHTOWN BILL HOLLAND View
174 STATE STREET CORPORATION JAMES J. MALERBA View
175 SUGAR RIVER BANK STEVEN A. THIBODEAU View
176 ALDO COLUMBANO View
177 FREDDIE MAC DENNY R. FOX View
178 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
179 VARIOUS View
180 TEXAS INSTRUMENTS INCORPORATED CHARLES R. MILLER View
181 FISHBACK FINANCIAL CORPORATION ALAN J. BAKER View
182 TERRYL SPIKER View
183 AETNA INC. RAJAN PARMESWAR View
184 ROBERT A. MUCCI View
185 COBIZ FINANCIAL RICHARD DALTON View
186 BETHPAGE FEDERAL CREDIT UNION KIRK KORDELESKI View
187 BRADFORD BANCORP JAMES C. KEASTER View
188 ROCKY MOUNTAIN BANK TRUST DOUGLAS L. MCCLURE View
189 REDWOOD TRUST, INC. MARTIN S. HUGHES View
190 SANDLER O''NEILL PARTNERS, LP JOSEPH LONGINO View
191 KEN MARTIN View
192 GERRI D. NELSON View
193 NEW YORK COMMUNITY BANCORP, INC. ROBERT WANN View
194 BANK OF NEW YORK MELLON, INC. JOHN PARK View
195 KATAHDIN BANKSHARES CORP. MATTHEW M. NIGHTINGALE View
196 FIRST STATE BANK OF MIDDLEBURY GREG R. KRIDER View
197 CONSECO INSURANCE COMPANY ERIC R. JOHNSON View
198 HOUSING ACTION COUNCIL ROSEMARIE NOONAN View
199 FIRST TRUST CREDIT UNION RONALD J. BUDZINSKI View
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