Project:
Reference Number: FSPFAS157D
Determining the Fair Value of a Financial Asset in a Market That Is Not Active
Reference Number: FSPFAS157D
Determining the Fair Value of a Financial Asset in a Market That Is Not Active
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | COMMERCE BANCSHARES, INC. | JEFFREY ABERDEEN | View |
| 1A | COMMERCE BANCSHARES, INC. | JEFFREY ABERDEEN | View |
| 2 | A. BAYARD CLARK | View | |
| 3 | VIEWPOINT BANK | PATTI MCKEE | View |
| 4 | WILMINGTON TRUST COMPANY | DAVID R. GIBSON | View |
| 5 | BRUCE W. ELDER | View | |
| 6 | WALKER FRAUD EXAMINERS, INC. | FRANK WALKER | View |
| 7 | GREGORY P. HANSON | View | |
| 8 | CARL MEMMER | View | |
| 9 | STEPHEN LANGE RANZINI | View | |
| 10 | JEFFRY ROGERS | View | |
| 11 | JEFF BAUMGARTNER | View | |
| 12 | WILLIAM C. MAYER | View | |
| 13 | PHILIP J. SANTARELLI | View | |
| 14 |
SULLIVAN |
KEVIN SULLIVAN | View |
| 15 | IMRAN VANKER | View | |
| 16 | MUHAMMAD KHAN | View | |
| 17 | JUDITH GROSS | View | |
| 18 | ABBOTT | FRANK J. LOUGHERY | View |
| 19 | RICS/ASFMRA/ASA | View | |
| 20 | RONALD D. DIMATTIA | View | |
| 21 | THOMAS W. HAM | View | |
| 22 | BLUESTONE TRADING, LLC | DAN PITKOW | View |
| 22A | BLUESTONE TRADING, LLC | DAN PITKOW | View |
| 23 | JOHN DONALDSON | View | |
| 24 | JORDAN MUSE | View | |
| 25 | FINANCIAL REPORTING ADVISORS, LLC | View | |
| 26 | CENTER FOR AUDIT QUALITY | CYNTHIA M. FORNELLI | View |
| 27 | HIGHWOODS PROPERTIES, INC. | TERRY L. STEVENS | View |
| 28 | WINTRUST FINANCIAL CORPORATION | EDWARD J. WEHMER | View |
| 28A | WINTRUST FINANCIAL CORPORATION | EDWARD J. WEHMER | View |
| 29 | AICPA/ACSEC | JAY HANSON | View |
| 30 | LYNDA M. DENNIS | View | |
| 31 | DONALD E. GORTON | View | |
| 32 | JOSEPH C. JEFFERIS | View | |
| 33 | SYSTEMS UNITED CORPORATE CREDIT UNION | THOMAS R. GRAHAM | View |
| 33A | SUNCORP CORPORATE CREDIT UNION | THOMAS R. GRAHAM | View |
| 34 | SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | MATTHEW L. SCHROEDER | View |
| 35 | HARRINGTON WEST FINANCIAL GROUP | CRAIG J. CERNY | View |
| 36 |
GLASS, LEWIS |
MICHAEL LOFING | View |
| 37 | FTN FINANCIAL | STEVE TWERSKY | View |
| 38 |
PIERCY BOWLER TAYLOR |
L. RALPH PIERCY | View |
| 39 | PROVIDENT BANKSHARES | DENNIS A. STARLIPER | View |
| 40 | PERFORMANCE TRUST CAPITAL PARTNERS, LLC | RICHARD S. BERG | View |
| 40A | PERFORMANCE TRUST COMPANIES | JAMES V. LORENTSEN | View |
| 41 | JEREMY R. CALVA | View | |
| 42 | TERENCE J. PITRE | View | |
| 43 | ANDREW WANG | View | |
| 44 |
ANDREW DAVIDSON |
View | |
| 45 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
| 46 | MEMBERS UNITED CORPORATE FEDERAL CREDIT UNION | TODD M. ADAMS | View |
| 47 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 48 | MARK A. HUGHES | View | |
| 49 | WESTERN CORPORATE FEDERAL CREDIT UNION | BOB SIRAVO | View |
| 50 | DEUTSCHE BANK | CHARLOTTE JONES | View |
| 51 | MORTIMER J. O'SHEA | View | |
| 52 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. | LAURIN SMITH | View |
| 53 | STATE OF NEW YORK BANKING DEPARTMENT | JOHN MCENERNEY | View |
| 54 | PAMELA S. SIMMONS | View | |
| 54A | RICHARD C. GLENN, JR. | View | |
| 54B | GRACIE B. MCCLARY | View | |
| 54C | MARK HARRITAN | View | |
| 54D | MICHELLE N. BROWN | View | |
| 54E | CRAIG BROCK | View | |
| 54F | MURCHISON "BO" BIGGS | View | |
| 54G | ALAN W. THOMPSON | View | |
| 54H | JAMES G. GRAHAM | View | |
| 54I | HAYES PETTEWAY | View | |
| 54J | KIM B. FELTS | View | |
| 54K | ANTHONY M. HENRY | View | |
| 54L | KIM T. HUTCHENS | View | |
| 54M | JONATHAN N. KRIEPS | View | |
| 54N | DEREK U. EZZELL | View | |
| 54O | JANE B. BLACKMON | View | |
| 54P | KIMBERLY L. NEISLER | View | |
| 54Q | J. DANIEL HARDY | View | |
| 54R | FREDA H. GORE | View | |
| 55 | MICHAEL COLTHARP | View | |
| 55A | MICHAEL COLTHARP | View | |
| 56 | UBS AG | JOHN GALLAGHER | View |
| 57 | MCG CAPITAL CORPORATION | STEVEN F. TUNNEY | View |
| 58 | FANNIE MAE | GREGORY N. RAMSEY | View |
| 59 | DATATECH MANAGEMENT | ROBERT B. PERRY | View |
| 60 | COMMERCIAL MORTGAGE SECURITIES ASSOCIATION | DOTTIE CUNNINGHAM | View |
| 61 |
ROCKY MOUNTAIN BANK |
DOUGLAS L. MCCLURE | View |
| 62 | JOHN ENG | View | |
| 63 | ASSOCIATION FOR FINANCIAL PROFESSIONALS | JUNE M. JOHNSON | View |
| 64 |
DUFF |
DAVID L. LARSEN | View |
| 65 | ASSOCIATION OF CORPORATE CREDIT UNIONS | BRAD L. MILLER | View |
| 66 | NEW YORK COMMUNITY BANCORP, INC. | JOSEPH R. FICALORA | View |
| 67 | NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS | B. DAN BERGER | View |
| 68 | GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES | KEVIN SPATARO | View |
| 69 | CENTER FOR CAPITAL MARKETS COMPETITIVENESS | RICHARD H. MURRAY | View |
| 70 | U.S. BANCORP | TERRANCE R. DOLAN | View |
| 71 | SOUTHWEST CORPORATE FEDERAL CREDIT UNION | MELISSA WARDELL | View |
| 72 | SAVVYSOFT | RICH TANENBAUM | View |
| 73 | THE REAL ESTATE ROUNDTABLE | JEFFREY D. DEBOER | View |
| 74 | U.S. CENTRAL FEDERAL CREDIT UNION | FRANCIS LEE | View |
| 75 | FIRST COMMONWEALTH FINANCIAL CORPORATION | EDWARD J. LIPKUS III | View |
| 76 | JAMES J. CONSAGRA, JR. | View |