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:
201 JEFFERY ABERDEEN View
202 VISIONS FEDERAL CREDIT UNION FRANK E. BERRISH View
203 OKLAHOMA BANKERS ASSOCIATION ROGER M. BEVERAGE View
204 VINING SPARKS MARK EVANS View
205 GENWORTH FINANCIAL AMY R. CORBIN View
206 CREDIT SUISSE GROUP RUDOLF A. BLESS View
207 FRANKLIN FINANCIAL SERVICES CORPORATION WILLIAM E. SNELL, JR. View
208 INSTITUTE OF INTERNATIONAL FINANCE DAVID SCHRAA View
209 BANKWEST, INC. CHARLES H. BURKE, III View
210 NCACDC BRIGETTE RASBERRY View
211 USAMERIBANK JOE CHILLURA View
213 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
214 MCGLADREY PULLEN, LLP View
215 JON SHAYNE View
216 COASTAL FEDERAL CREDIT UNION RALPH E. REARDON View
217 CALIFORNIA BANKERS ASSOCIATION LELAND CHAN View
218 CREDIT UNION NATIONAL ASSOCIATION LUKE MARTONE View
219 VARIOUS View
220 KPMG LLP View
221 AMERICAN FIDELITY ASSURANCE COMPANY ROBERT D. BREARTON View
222 DELOITTE TOUCHE LLP View
223 MIDFIRST BANK STEVE MARTIN View
224 CITIZENS STATE BANK DAVID W. MANN View
225 GRANT THORNTON LLP View
226 KENNETH BIDDICK View
227 QUALCOMM INCORPORATED RICHARD F. GRANNIS View
228 ALAN ZIMMERMANN View
229 PROPERTY CASUALTY INSURERS ASSOCIATION OF AMERICA JAMES M. OLSEN View
230 MT BANK CORPORATION MICHAEL R. SPYCHALA View
231 CENTRUE FINANCIAL CORPORATION MARC N. KINGRY View
232 AMBOY BANK GEORGE E. SCHARPF View
233 BBT CORPORATION HENRY R. STURKIE, III View
234 FANNIE MAE GREGORY N. RAMSEY View
235 TEXAS CREDIT UNION LEAGUE RICHARD L. ENSWEILER View
236 MASSMUTUAL FINANCIAL GROUP NORMAN SMITH View
237 AMERICAN INTERNATIONAL GROUP, INC. STEVE BELCHER View
238 DOMINION RESOURCES, INC. ASHWINI SAWHNEY View
239 TEXAS BANKERS ASSOCIATION GEORGIA H. CRAWLEY View
240 KATHLEEN R. BROWNLEE View
241 ROCKLAND TRUST COMPANY BARRY H. JENSEN View
242 R.G. ASSOCIATES, INC. JACK T. CIESIELSKI View
243 PUBLIC SERVICE ENTERPRISE GROUP HARVEY S. LOWENTHAL View
244 HURON CONSULTING GROUP JEFFREY H. ELLIS View
245 FPL GROUP, INC. K. MICHAEL DAVIS View
246 VISIONS FEDERAL CREDIT UNION FRANK E. BERRISH View
247 BUSINESS ORGANIZATIONS AND INSTITUTIONS View
248 GEORGIA CREDIT UNION LEAGUE RICHARD ELLIS View
249 CENTER FOR AUDIT QUALITY CYNTHIA M. FORNELLI View
250 ING KOOS J.V. TIMMERMANS View
251 PRICEWATERHOUSECOOPERS LLP View
252 WAYNE JERVIS View
253 CONSUMER FEDERATION OF AMERICA BARBARA ROPER View
254 DARLING CONSULTING GROUP, INC. View
255 AICPA/ACSEC JAY D. HANSON View
256 BNP PARIBAS GERARD GIL View
257 ERNST YOUNG LLP View
258 CAPITAL ONE FINANCIAL CORPORATION SUSAN MCFARLAND View
259 RAINIER PACIFIC BANK JOHN A. HALL View
260 JACKSON NATIONAL LIFE INSURANCE COMPANY ANDREW B. HOPPING View
261 PATRICK STRAKA View
262 FIRST FIDELITY BANK LEE R. SYMCOX View
263 STRUCTURED RISK ANALYTICS LLC ED BANKOLE View
264 FEDERAL HOUSING FINANCE AGENCY WANDA I. DELEO View
265 LIBERTY MUTUAL GROUP DON MYERS View
266 XCEED FINANCIAL FEDERAL CREDIT UNION JON L. FATE View
267 ELI LILLY AND COMPANY ARNOLD C. HANISH View
268 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
269 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
270 MARK PINSKY View
271 VIRGINIA BANKERS ASSOCIATION BRUCE T. WHITEHURST View
272 CHUBB CORPORATION JOHN J. KENNEDY View
273 AMERICAN INSURANCE ASSOCIATION PHILLIP L. CARSON View
274 COSTCO WHOLESALE CORPORATION RUE A. JENKINS View
275 FIRST HOPE BANK LEWIS R. BEATTY View
277 ROBERT F. WARREN, JR. View
278 PPL CORPORATION MATT SIMMONS View
279 FEDERAL HOME LOAN BANK OF TOPEKA DENISE L. CAUTHON View
280 AMERIPRISE FINANCIAL, INC. DAVID K. STEWART View
281 PREMIER VALLEY BANK J. MIKE MCGOWAN View
282 AMERICAN BUSINESS BANK WES SCHAEFER View
283 LOUISIANA BANKERS ASSOCIATION JOE GENDRON View
284 SUN WEST BANK JACKIE K. DELANEY View
285 FLUSHING FINANCIAL CORP. DAVID FRY View
286 SAVINGS FEDERAL SAVINGS BANK SOPHIE TORIN WITTELSBERGER View
287 MBIA INSURANCE CORPORATION HUY TRAN View
288 UNITED TECHNOLOGIES CORPORATION MARGARET M. SMYTH View
289 OLD NATIONAL BANCORP CHRISTOPHER A. WOLKING View
290 EMMA S. VAUGHAN View
291 NATIONAL ASSOCIATION OF HOME BUILDERS WILLIAM P. KILLMER View
292 HORACE MANN BRET A. CONKLIN View
293 ED FRASER View
294 NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS TESSEMA TEFFERI View
295 INDEPENDENT COMMUNITY BANKERS OF AMERICA ANN M. GROCHALA View
296 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
297 INVESTORS TECHNICAL ADVISORY COMMITTEE REBECCA MCENALLY View
299 NAVY FEDERAL CREDIT UNION JOEL M. POLSTER View
300 DAVID A. FUNK View
301 LITCHFIELD BANCORP MARK E. MACOMBER View
302 MISSOURI CORPORATE CREDIT UNION KATHLEEN M. GRAY View
303 PROVIDENCE HOUSING DEVELOPMENT CORP. MONICA C. MCCULLOUGH View
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