Online Comment Letters

Project: 2018-220 Derivatives and Hedging (Topic 815) Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Fi

Reference Number: 2018-220

Derivatives and Hedging (Topic 815): Inclusion of the Overnight Index Swap (OIS) Rate Based on the Secured Overnight Financing Rate (SOFR) as a Benchmark Interest Rate for Hedge Accounting Purposes

Letter Affiliation Submitted By:
1 CALCPA/APAS COMMITTEE MATTHEW J. LOMBARDI View
2 PRICEWATERHOUSECOOPERS LLP View
3 CHATHAM FINANCIAL View
4 11 FEDERAL HOME LOAN BANKS WILLIAM SHAW View
5 KPMG LLP View
6 DEUTSCHE BANK AG LISA BOMBA AND MICHAEL FEHRMAN View
7 AMERICAN BANKERS ASSOCIATION JOSHUA STEIN View
8 MORGAN STANLEY G. DAVID BONNAR View
9 ISDA/NAAC MATTHEW ESPOSITO AND ANTONIO CORBI View
10 GRANT THORNTON LLP View
11 NYSSCPA HAROLD L. DEITERS III View
12 GENERAL MOTORS COMPANY THOMAS S. TIMKO AND CONNIE COFFEY View
13 CITIGROUP ROBERT TRAFICANTI View
14 GOLDMAN SACHS TIMOTHY BRIDGES View
15 SUNTRUST BANKS INC. RYAN RICHARDS View
16 DELOITTE & TOUCHE LLP View
17 WELLS FARGO & COMPANY RICHARD D. LEVY View
18 JPMORGAN CHASE & CO. BRET DOOLEY View
19 ERNST & YOUNG LLP View
20 CAPITAL ONE FINANCIAL CORPORATION TIMOTHY GOLDEN View
21 BDO USA LLP View