Online Comment Letters

Project:

Reference Number: FSPARB43A

Accounting for Trading Inventory

Letter Affiliation Submitted By:
1 CALIFORNIA SOCIETY OF CPAS/APASC MARK F. WILLE View
2 ELIZABETH MOONEY View
3 PPL CORPORATION MATT SIMMONS View
4 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
5 AMERICAN PETROLEUM INSTITUTE PATRICK T. MULVA View
6 CFA INSTITUTE/CDPC KURT N. SCHACHT View
7 CONAGRA FOODS, INC. JOHN GEHRING View
8 ERNST YOUNG LLP View
9 FITCH RATINGS DINA M. MAHER View
10 CREDIT SUISSE GROUP RUDOLF BLESS View
11 FPL GROUP, INC. ARMANDO PIMENTEL, JR. View
12 AMERICAN GAS ASSOCIATION ROY R. CENTRELLA View
13 ROSANNA O'GUYNN View
14 BP P.L.C. MICHAEL STARKIE View
15 AGL RESOURCES, INC. BRYAN E. SEAS View
16 JP MORGAN CHASE CO. SHANNON S. WARREN View
17 UBS AG JOHN GALLAGHER View
18 DELOITTE TOUCHE LLP View
19 NYSSCPA SHARON SABBA FIERSTEIN View
20 SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION MATTHEW SCHROEDER View
21 ARCHER DANIELS MIDLAND COMPANY JOHN P. STOTT View
22 KOCH INDUSTRIES, INC. RICHARD DINKEL View
23 CARGILL, INCORPORATED GALEN G. JOHNSON View
24 PGE CORPORATION STEPHEN J. CAIRNS View
25 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
26 COMMODITY MARKETS COUNCIL MICHAEL D. WALTER View
27 CONECTIV ENERGY STEPHEN T. SMITH View
28 SIRIUS SOLUTIONS CHANDU CHILAKAPATI View
29 MERRILL LYNCH DAVID MOSER View
30 MORGAN STANLEY GREGORY SIGRIST View
31 PRICEWATERHOUSECOOPERS LLP View
32 CITIGROUP, INC. ROBERT TRAFICANTI View
33 KPMG LLP View
34 MCGLADREY PULLEN, LLP View