Online Comment Letters

Project:

Reference Number: FSPFAS140D

Accounting for Transfers of Financial Assets and Repurchase Financing Transactions

Letter Affiliation Submitted By:
1 NORTH CAROLINA STATE BOARD OF CPA EXAMINERS ARTHUR M. WINSTEAD, JR. View
2 ROSANNA O'GUYNN View
3 PRUDENTIAL FINANCIAL ROBERT AXEL View
4 HBK CAPITAL MANAGEMENT MICHAEL NESTA View
5 CREDIT SUISSE GROUP RUDOLF BLESS View
6 MORGAN STANLEY GREG SIGRIST View
7 COUNTRYWIDE FINANCIAL CORPORATION ANNE MCCALLION View
8 KPMG LLP View
9 FREDDIE MAC JAMES R. EGAN View
10 CITIGROUP, INC. ROBERT TRAFICANTI View
11 RBS GREENWICH CAPITAL CAROL P. MATHIS View
12 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
13 SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION ESTHER MILLS View
14 PRICEWATERHOUSECOOPERS LLP View
15 GOLDMAN SACHS MATTHEW L. SCHROEDER View
16 MERRILL LYNCH DAVID MOSER View
17 HURON CONSULTING GROUP KENNETH J. EVOLA View
18 UBS AG JOHN GALLAGHER View
19 DELOITTE TOUCHE LLP View
20 ERNST YOUNG LLP View
21 WELLS FARGO COMPANY RICHARD D. LEVY View
22 AMERICAN BANKERS ASSOCIATION DONNA FISHER View
23 JPMORGAN CHASE CO. SHANNON S. WARREN View
24 ACLI/GNAIE PAUL S. GRAHAM, III View
25 FINANCIAL MANAGERS SOCIETY - FIAC WILLIAM C. NUNAN View
26 WACHOVIA CORPORATION PETER M. CARLSON View