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Reference Number: FSPFAS150C

Effective Date and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities of FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristic

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Letter Affiliation Submitted By:
92 NRECA/RUS/CFC KENNETH M. ACKERMAN View
93 PRICEWATERHOUSECOOPERS LLP View
94 BENTON COOPERATIVE TELEPHONE COMPANY CHERYL SCAPANSKI View
95 WHOLE FOODS COMMUNITY CO-OP, INC. GEIGER L. YOUNT View
96 SOUTH CENTRAL RURAL TELEPHONE COOPERATIVE DARYL WYATT View
97 MINN-DAK FARMERS COOPERATIVE ALLEN E LARSON View
98 FLATHEAD ELECTRIC COOPERATIVE, INC. MARK C. JOHNSON View
99 H. W. LOCHNER, INC. HARRY W. LOCHNER, JR. View
100 LORD CORPORATION ARTHUR B. BELDEN View
101 MCDONOUGH TELEPHONE COOPERATIVE NORMAN T. WELKER View
102 BURT HILL KOSAR RITTELMANN ASSOCIATES KAREN L. PAPPAS View
103 CUH2A, INC. JOHN R. A. SCOTT View
104 THE FOOD CO-OP SALLY LOVELL View
105 ELDERKIN, MARTIN, KELLY MESSINA CRAIG A. ZONNA View
106 FEDERATED TELEPHONE COOPERATIVE KEVIN BEYER View
107 FARMERS TELEPHONE COOPERATIVE, INC. J. FREDERICK JOHNSON View
108 CLEAR CREEK MUTUAL TELEPHONE COMPANY MITCHELL MOORE View
109 AMERICAN COUNCIL OF ENGINEERING COMPANIES DAVID A. RAYMOND View
110 SMITHGROUP, INC. JOSEPH V. LORDON View
111 SOUTH DAKOTA ASSOCIATION OF COOPERATIVES BRENDA FORMAN View
112 GENSLER DENIS DUCEY View
113 HUNGER MOUNTAIN COOP LESLIE NULTY View
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