Online Comment Letters

Project: 2021-002 Derivatives and Hedging (Topic 815) Fair Value Hedging—Portfolio Layer Method

Reference Number: 2021-002

Fair Value Hedging—Portfolio Layer Method

Letter Affiliation Submitted By:
1 VERIZON COMMUNICATIONS INC. MARY-LEE STILLWELL View
2 THOMAS HEATON SPITTERS View
3 NYSSCPA RUMBI BWERINOFA-PETROZZELLO View
4 CHATHAM FINANCIAL CORP. DAN GENTZEL View
5 RSM US LLP View
6 PRICEWATERHOUSECOOPERS LLP View
7 ALLY FINANCIAL INC. MARK SITLINGER View
8 METLIFE INC. TAMARA SCHOCK View
9 ERNST & YOUNG LLP View
10 KPMG LLP View
11 ACLI MIKE MONAHAN View
12 ISDA/NAAPC JEANNINE HYMAN AND ANTONIO CORBI View
13 CAPITAL ONE FINANCIAL CORPORATION TIMOTHY GOLDEN View
14 CROWE LLP View
15 AMERICAN BANKERS ASSOCIATION JOSHUA STEIN View
16 TRUIST FINANCIAL CORPORATION JAY COCHRANE View
17 HEDGE TRACKERS LLC HELEN KANE View
18 WELLS FARGO & COMPANY MARIO MASTRANTONI View
19 FICPA/APAS COMMITTEE MIKE JERMAN View
20 BDO USA LLP View
21 DELOITTE & TOUCHE LLP View
22 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
23 IMA/FRC NANCY J. SCHROEDER View
24 GRANT THORNTON LLP View
25 BANK OF AMERICA CORPORATION MICHAEL TOVEY View