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Comments on:
Study on Mark-to-Market Accounting
[File No. 4-573]
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| Comments have been received from individuals and entities using the following Letter Type A: 8 |
| Jun. 9, 2009 | Stephen H. Penman, CEASA Research Center, Columbia Business School, Columbia University |
| Jun. 1, 2009 | Michael C. Cline, Seattle, Washington |
| May 26, 2009 | Andreas Bezold, CEASA Research Center, Columbia Business School, Columbia University |
| Apr. 8, 2009 | A. Rashad Abdel-Khalik, University of Illinois, Champaign, Illinois |
| Mar. 25, 2009 | John P. Gavin, CFA, President and CEO, Disclosure Insight, Inc. |
| Mar. 16, 2009 | Tim Johnson |
| Mar. 11, 2009 | Vaughan Martin |
| Mar. 11, 2009 | Charles J. Grenier, Retired, Troy, New York |
| Mar. 10, 2009 | Lyn Garrard |
| Mar. 10, 2009 | Erik Mortensen |
| Mar. 9, 2009 | Todd D. Bernstein, First Vice President,
Wachovia Securities |
| Mar. 7, 2009 | Sheldan Collins, Spontaneous Accomplishments, LLC |
| Mar. 7, 2009 | Mark Milstein |
| Mar. 7, 2009 | Chris Whittemore, Finance, Glen Ellyn, Illinois |
| Mar. 7, 2009 | Chrisctt |
| Mar. 7, 2009 | Chrisctt |
| Mar. 6, 2009 | Paul D. Mendelsohn, President, Windham Financial Services, Inc. |
| Mar. 5, 2009 | Steve Reid |
| Feb. 27, 2009 | E. James Hannay |
| Feb. 27, 2009 | John Sigmon |
| Feb. 25, 2009 | Randy Cox |
| Feb. 22, 2009 | Earl M. Hengen, Flint, Texas |
| Feb. 13, 2009 | Colin J. Haslam, Professor, Professor and Director Centre for Research in Finance and Accounting, Hatfield, United Kingdom |
| Feb. 7, 2009 | Dennis K. Cohen |
| Feb. 5, 2009 | Dwayne Hines, II, Senior Appraiser, Idaho State Tax Commission |
| Jan. 30, 2009 | Alfred M. King, Vice Chairman, Marshall & Stevens |
| Jan. 22, 2009 | Susan K. Maller, CPA, Mundelein, Illinois |
| Jan. 4, 2009 | Mike D. Madden, Green Brook, New Jersey |
| Dec. 31, 2008 | Brooke E. Lively, Lindus Advisors, Inc., Dallas, Texas |
| Dec. 28, 2008 | Larissa R. Taylor, CPA, Matthews, North Carolina |
| Dec. 26, 2008 | Gilbert F. Viets, Indianapolis, Indiana |
| Dec. 26, 2008 | Gilles Zancanaro, Corporate Director Accounting IT and Finance, Bouygues, Paris, France, and Olivier Ramond, Assistant Professor in Finance, Dauphine University, Paris, France |
| Dec. 23, 2008 | Lawrence J. White, Professor of Economics, Stern School of Business, New York University, New York, New York |
| Dec. 22, 2008 | Dottie Cunningham, Chief Executive Officer, Commercial Mortgage Securities Association |
| Dec. 22, 2008 | Urooj Khan, Ph.D. Candidate, University of Washington, Seattle, Washington |
| Dec. 21, 2008 | Don M. Bjerke, Retired Professional Engineer, Regina, Canada |
| Dec. 19, 2008 | Richard Murray, Chairman, U.S. Chamber of Commerce Center for Capital Markets Competitiveness; Steve Bartlett, President and Chief Executive Officer, Financial Services Roundtable; Robert Gordon, Senior Vice President, Policy Development and Research
Property and Casualty Insurers Association of America; Rob Nichols, President and Chief Operating Officer, Financial Services Forum; and Michael M. Monahan, Director, Accounting Policy, American Council of Life Insurers |
| Dec. 18, 2008 | Kevin M. Blakely, President and CEO, Risk Management Association |
| Dec. 17, 2008 | Chester J. Culver, Governor of Iowa |
| Dec. 15, 2008 | Gilbert F. Viets, Indianapolis, Indiana |
| Dec. 12, 2008 | Niall H. O'Malley, Portfolio Manager, Blue Point Investment Management, Baltimore, Maryland |
| Dec. 10, 2008 | R. Cromwell Coulson, Chief Executive Officer, Pink OTC Markets Inc. |
| Dec. 10, 2008 | Anonymous |
| Dec. 8, 2008 | David Risgaard, CFA, North Star Asset Management |
| Dec. 8, 2008 | Mark Schneider |
| Dec. 5, 2008 | Donald J. Carroll, Jr., CPA, Controller, Xylos Corporation, Langhorne, Pennsylvania |
| Dec. 4, 2008 | Vincent Rogers, MTax, Kahului, Hawaii |
| Dec. 3, 2008 | Deborah L. Bianucci, President and Chief, Executive Officer, BAI CFO Roundtable |
| Dec. 3, 2008 | Patrick J. Straka, Chief Investment Officer and Economist of CIB Marine Bancshares, Inc., Pewaukee, Wisconsin |
| Dec. 2, 2008 | Richard Sconyers, Scottsdale, Arizona |
| Dec. 2, 2008 | Alexandra Hamilton |
| Dec. 1, 2008 | Jay Haley |
| Nov. 26, 2008 | Richard A. Dorfman, President and Chief Executive Officer, Federal Home Loan Bank of Atlanta |
| Nov. 25, 2008 | Donald M. Rembert, CFP, Rembert Pendleton Jackson |
| Nov. 23, 2008 | Dan J. Nguyen, CFA, MBA, Independent, Wausau, Wisconsin |
| Nov. 23, 2008 | Gilbert F. Viets, Indianapolis, Indiana |
| Nov. 21, 2008 | Shad Lofgreen |
| Nov. 21, 2008 | Wayne R. Landsman, KPMG Professor of Accounting, Kenan-Flagler Business School, University of North Carolina |
| Nov. 19, 2008 | Peter Quigley, Managing Member Renvyle Partners, LLC, Green Lane, Pennsylvania |
| Nov. 17, 2008 | Douglas K. Levin, CPA, MBT, Levin Hu, LLP, Kahului, Hawaii |
| Nov. 14, 2008 | Cindy Fornelli, Executive Director, Center for Audit Quality; Jeff Diermeier, CFA, President and CEO, CFA Institute; Barbara Roper, Director of Investor Protection, Consumer Federation of America; Jeff Mahoney, General Counsel, Council of Institutional Investors; and Liz Murall, Director of Corporate Governance and Reporting, Investment Management Association |
| Nov. 14, 2008 | Paul Schott Stevens, President & CEO, Investment Company Institute |
| Nov. 13, 2008 | Dorothy L. Jaworski, Senior Vice President & Chief Finanoial Officer, First Federal of Bucks County |
| Nov. 13, 2008 | C. Edward Chaplin, President and Chief Financial Officer, MBIA Inc. |
| Nov. 13, 2008 | Mary Mitchell Dunn, SVP and Deputy General Counsel, Credit Union National Association |
| Nov. 13, 2008 | Rudolf Bless, Managing Director, Chief Accounting Officer, and Patrick D. Ackerman, Director, Accounting Policy and Assurance Group, Credit Suisse, New York, New York |
| Nov. 13, 2008 | Stephen P. Lowe, Peter D. Needleman, and Prakash Shimpi, Towers Perrin |
| Nov. 13, 2008 | Dickson Cannon, Cannon Company, Atlanta, Georgia |
| Nov. 13, 2008 | Greg Seitz, BridgePoint Advisors, Alpharetta, Georgia |
| Nov. 13, 2008 | Jeff Mahoney, Investors Technical Advisory Committee |
| Nov. 13, 2008 | Donna Fisher, SVP, Tax and Accounting, Government Relations, American Bankers Association |
| Nov. 13, 2008 | Martha L. Frye, Senior Vice President and Chief Accounting Officer, Nationwide Insurance, Columbus, Ohio |
| Nov. 13, 2008 | Will James, Director, Structured Finance, BridgePointe Advisors, Alpharetta, Georgia |
| Nov. 13, 2008 | Norman Smith, Corporate Vice President and Corporate Controller, Massachusetts Mutual Life Insurance Company |
| Nov. 13, 2008 | Richard Murray, U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia |
| Nov. 13, 2008 | Michael M. Monahan, Director, Accounting Policy, American Council of Life Insurers, Washington, District of Columbia |
| Nov. 13, 2008 | Kathryn E. Brick, Senior Vice President and Chief Financial Officer, U.S. Central Federal Credit Union |
| Nov. 13, 2008 | Sharon Raz, Isabel Gutierrez, Lukas Huesler, Roy Dias |
| Nov. 13, 2008 | Cynthia M. Fornelli, Executive Director, Center for Audit Quality |
| Nov. 13, 2008 | Mariah C. Webinger, University of Nebraska-Lincoln, Lincoln, Nebraska |
| Nov. 13, 2008 | Philippe Bordenave, Chief Financial Officer, BNP Paribas |
| Nov. 13, 2008 | Ann M. Grochala, Vice President, Lending and Accounting Policy, Independent Community Bankers of America |
| Nov. 13, 2008 | Dr. Nigel Sleigh-Johnson ACA, Head of Financial Reporting, Institute of Chartered Accountants in England and Wales |
| Nov. 13, 2008 | Marianne J. Tissier, Executive Director, International Valuation Standards Committee, London, United Kingdom |
| Nov. 13, 2008 | Richard Whiting, Executive Director and General Counsel, Financial Services Roundtable |
| Nov. 13, 2008 | David G. Tittsworth, Executive Director, Investment Adviser Association |
| Nov. 13, 2008 | John A. Courson, Chief Operating Officer, Mortgage Bankers Association |
| Nov. 13, 2008 | Christianna Wood and George Diehr, Co-Chairs, Accounting and
Auditing Practices Committee, International Corporate Governance Network |
| Nov. 13, 2008 | Walter Urban, Valhalla, New York |
| Nov. 13, 2008 | Arnold Dicke, FSA, MAAA, EA, President, New World Actuaries, Studio City, California |
| Nov. 12, 2008 | Steven K. Hazen, Los Angeles, California |
| Nov. 12, 2008 | James J. Angel, Ph.D., CFA, Associate Professor of Finance, Georgetown University |
| Nov. 12, 2008 | Kurt Paul Ramin, CPA, Dubai, United Arab Emirates |
| Nov. 12, 2008 | Thomas R. Graham, President and CEO of SunCorp Corporate Credit Union |
| Nov. 12, 2008 | Khadid Gueye |
| Nov. 12, 2008 | Delphine Tchingambu |
| Nov. 12, 2008 | Anonymous |
| Nov. 12, 2008 | Brittany Gichini, Student, University of Maryland-University College, Maryland |
| Nov. 12, 2008 | Robert Traficanti, Deputy Controller, Citigroup, New York, New York |
| Nov. 12, 2008 | Roger D. Lundstrom, Executive Vice President and Chief Financial Officer, Federal Home Loan Bank of Chicago |
| Nov. 12, 2008 | Robert L. Benson, Ph.D., CPA, CMA, CIA, CISA |
| Nov. 12, 2008 | Nigel Hyde, Managing Director, Head of Totem, and Marcus Schuler, Managing Director, Regulatory Affairs, Markit |
| Nov. 11, 2008 | Cindy W. Ma, Ph.D., CPA, CFA, Managing Director, Houlihan Lokey, New York, New York |
| Nov. 11, 2008 | Stephen T. Smith, Controller, Conectiv Energy, Newark, Delaware |
| Nov. 11, 2008 | Ruth A. Bjork, Pardeeville, United States Minor Outlying Islands |
| Nov. 11, 2008 | Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants |
| Nov. 11, 2008 | Kurt N. Schacht, CFA, Managing Director, and Patrick M. Finnegan, CFA, Director, Financial Reporting Policy Group, CFA Institute Centre for Financial Market Integrity |
| Nov. 10, 2008 | John Koster, M.D., President/Chief Executive Officer, Providence Health & Services |
| Nov. 10, 2008 | Teresa McAllister |
| Nov. 9, 2008 | Fred Lane, Suwanee, Georgia |
| Nov. 7, 2008 | MaryAnn Bucalo |
| Nov. 7, 2008 | Appraisal Institute and American Society of Farm Managers and Rural Appraisers |
| Nov. 7, 2008 | Betty Meredith, CFA, CFP, CRC, Managing Member, InFRE Retirement Resouce Center, Ann Arbor, Michigan |
| Nov. 7, 2008 | Stephen W. Hamilton, Suwanee, Georgia |
| Nov. 6, 2008 | Urs P. Fischer, Economist, Zollikerberg, Switzerland |
| Nov. 5, 2008 | Charles T. Steinmetz, Treasurer, Elliott Company, Jeannette, Pennsylvania |
| Nov. 5, 2008 | Gilbert F. Viets, Indianapolis, Indiana |
| Nov. 4, 2008 | Arthur T. Anderson, Amherst, New Hampshire |
| Nov. 4, 2008 | Dave Spicer, Atlanta, Georgia |
| Nov. 3, 2008 | Robert F. Muth, Banklogic.Net, Gibsonia, Pennsylvania |
| Nov. 2, 2008 | James M. DuPont, Independant Software Developer, Gillette, New Jersey |
| Nov. 1, 2008 | Gregory H. Smith, CPA, Senior Vice President – Chief Financial Officer, Domino Foods, Inc., American Sugar Holdings, Inc. |
| Oct. 31, 2008 | Tom Schryer, A.S.A. |
| Oct. 31, 2008 | Columbia Business School, CEASA |
| Oct. 30, 2008 | Christopher L. Matteson, Integrated Planning Strategies, LLC, Oklahoma City, Oklahoma |
| Oct. 30, 2008 |
Frank Keating, President CEO, American Council of Life Insurers, Washington, District of Columbia |
| Oct. 30, 2008 | Brian H. Tarasuk, Miami Beach, Florida |
| Oct. 30, 2008 | Roger W. Jeremiah, Lifetime Commercial Banker, Myerstown, Pennsylvania |
| Oct. 30, 2008 | Philip Varley, CPA, President, The Barrington Group Inc., Denver, Colorado |
| Oct. 29, 2008 | Scott Evans, Executive Vice President and Head of Asset Management of TIAA-CREF |
| Oct. 29, 2008 | Jeff Mahoney, General Counsel, Council of Institutional Investors |
| Oct. 29, 2008 | G. Peter Wilson, Joseph L. Sweeney Chair in Accounting, Boston College |
| Oct. 29, 2008 | Jason Fastiggi, CPA, Scoggin Capital Management |
| Oct. 29, 2008 | Vincent P. Colman, PricewaterhouseCoopers LLP, Florham Park, New Jersey |
| Oct. 29, 2008 | William M. Isaac, Chairman, The Secura Group of LECG |
| Oct. 28, 2008 | Jeffrey A. Miller, Ph.D., Investment Manager, Former Professor, Naperville, Illinois |
| Oct. 28, 2008 | Melissa Ashley, VP, Chief Financial Officer, Corporate One Federal Credit Union |
| Oct. 28, 2008 | Donald Gorton, Wayne State University |
| Oct. 28, 2008 | G. Alex Morfesis, Trusted Capital Solutions, LLC |
| Oct. 28, 2008 | Brad Miller, Association of Corporate Credit Unions |
| Oct. 28, 2008 | David Cox, The Bradbury Co., Inc. |
| Oct. 28, 2008 |
Jason Edgtton, Australia |
| Oct. 28, 2008 | John Ryan, University of Wollongong |
| Oct. 28, 2008 | John G. Black |
| Oct. 28, 2008 | Onex P. Evans, CPA, Alpharetta |
| Oct. 27, 2008 | David A. Costello, National Association of State Boards |
| Oct. 27, 2008 | Robert E. Denham, Financial Accounting Foundation |
| Oct. 27, 2008 | Thomas R. Graham, SunCorp |
| Oct. 27, 2008 | Kathryn E. Brick, Senior Vice President and Chief Financial Officer, U.S. Central |
| Oct. 25, 2008 | Marc Foster, VP Investments UBS, Certified Investment Management Analyst, Newport Beach, California |
| Oct. 25, 2008 | Zara Massey |
| Oct. 24, 2008 | Melissa Wardell, SVP-Chief Financial Oficer, Southwest Corporate Federal Credit Union |
| Oct. 24, 2008 | Laura J. Cloherty, CPA Vice President, Controller, Western Corporate Federal Credit Union |
| Oct. 24, 2008 | Dan Steward, CPA, Dayton, Ohio |
| Oct. 23, 2008 | William Waller, Ph.D., University of Arizona, Tucson, Arizona |
| Oct. 23, 2008 | Richard Murray, U.S. Chamber of Commerce; Steve Bartlett, Financial Services Roundtable; Robert Gordon, Property Casual Insurers Association of America; Michael Monahan, American Council of Life Insurers; John A. Courson, Mortgage Bankers Association; Phillip L. Carson, American Insurance Association |
| Oct. 23, 2008 | Jon Hale, Partnership Consultants Inc. |
| Oct. 23, 2008 | Lottie Oh |
| Oct. 23, 2008 | Jason Ziegler, Structured Products Group, Highland Capital Management, L.P., Dallas, Texas |
| Oct. 23, 2008 | Vernon Montroy, CFO, Banker, New Prague, Minnesota |
| Oct. 22, 2008 | Dottie Cunningham, Chief Executive Officer, Commercial Mortgage Securities Association |
| Oct. 22, 2008 | Carl |
| Oct. 22, 2008 | Chris Etheridge |
| Oct. 22, 2008 | Michael Sigmon |
| Oct. 22, 2008 | Susan M. Saidens, CPA, ABV, ASA, CVA, CFE, CFF, AICPA, PICPA, ASA, NACVA, ACFE, Exton, Pennsylvania |
| Oct. 21, 2008 | W. Strandt, statistical physics, L.A., California |
| Oct. 21, 2008 | James R. Vetter, C.P.A., Dallas, Texas |
| Oct. 20, 2008 | David V. Anderson, Republican Candidate for General Assembly, 4th District, Rhode Island |
| Oct. 20, 2008 | Jon Hale, Partnership Consultants, Inc., Sarasota, Florida |
| Oct. 20, 2008 | Marcus Schüler, Managing Director, Markit |
| Oct. 20, 2008 | Barbara Leavitt |
| Oct. 20, 2008 | Gary L. Pigg, M.B.A., Fresno, California |
| Oct. 20, 2008 | Gunther Steinbacher |
| Oct. 20, 2008 | Irene Boone |
| Oct. 18, 2008 | James E. Phillips, Round Rock, Texas |
| Oct. 17, 2008 | Jeffery B. Cross |
| Oct. 17, 2008 | Todd M. Adams, Chief Financial Officer, Members United Corporate Federal Credit Union |
| Oct. 17, 2008 | John L. Petersen, CPA JD, Partner, Fefer Petersen Cie., Barbereche, Switzerland |
| Oct. 16, 2008 | Thomas Bailey, Chairman, Pennsylvania Association of Community Bankers |
| Oct. 16, 2008 | Karsten Von Kleist, Ph. D., Economist, Basel, Switzerland |
| Oct. 15, 2008 | Barbara M.A. Walker, Executive Director, Independent Bankers of Colorado |
| Oct. 15, 2008 | Cindy Fornelli, Executive Director, Center for Audit Quality;
Jeffrey J. Diermeier, CFA, President & Chief Executive Officer, CFA Institute;
Barbara Roper, Director of Investor Protection, Consumer Federation of America |
| Oct. 15, 2008 | Memorandum from the Office of Commissioner Paredes regarding a October 2, 2008 meeting with representatives of the U.S.
Chamber of Commerce |
| Oct. 15, 2008 | Memorandum from the Office of Commissioner Paredes regarding a September 29, 2008 meeting with representatives of the ABA Securities Association and American Bankers Association |
| Oct. 15, 2008 | Daryle L. Owen |
| Oct. 15, 2008 | Art Micheletti, Economist/Investment Strategist |
| Oct. 14, 2008 | Richard Murray, Chairman, U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia |
| Oct. 14, 2008 | Spencer Bachus, Member of Congress |
| Oct. 14, 2008 | Lewis Murray, Lakeland, Florida |
| Oct. 13, 2008 | Edward L. Yinling, President and CEO, American Bankers Association |
| Oct. 13, 2008 | William King |
| Oct. 11, 2008 | Mark Haslem |
| Oct. 11, 2008 | David W. Kent, Member of Association of Cost Engineers, International, Village Mills, Texas |
| Oct. 10, 2008 | Sue Olson, Lakewood, WA |
| Oct. 9, 2008 | Willis C. McAllister, Honolulu, Hawaii |
| Oct. 9, 2008 | John Carmony |
| Oct. 9, 2008 | Louis LeGuyader, East Islip, New York |
| Oct. 9, 2008 | Jason B. Piper, Duluth, Georgia |
| Oct. 9, 2008 | Chris Lane |
| Oct. 9, 2008 | David Hodge, Chief Compliance Officer, Security Analyst, Gimbal Capital Management, Wyoming, MI |
| Oct. 9, 2008 | Thomas L. Knorr, JD,CPA, Lake Forest, Illinois |
| Oct. 9, 2008 | Anonymous |
| Oct. 8, 2008 | Richard J. Casey CEO, Square 1 Bank |
| Oct. 8, 2008 | Jarrett J. Sage, Executive Director, Missouri lndependent Bankers Association |
| Oct. 8, 2008 | Kraig Lounsberry, Senior Vice President Governmental Relations, Community Bankers Association of Illinois |
| Oct. 8, 2008 | Christopher L. Williston, President and CEO, IBAT |
| Oct. 8, 2008 | Timothy L. Baldwin, Emile Banks & Associates, Milwaukee, Wisconsin |
| Oct. 6, 2008 | Jeffery B. Cross, Peninsula, Ohio |
| Oct. 2, 2008 | Robert E. Denham, Financial Accounting Foundation |
| Oct. 2, 2008 | Nancy Younger |
| Oct. 1, 2008 | James E. Kelley, Chief Financial Officer, Eagle National Bank |
| Oct. 1, 2008 | Kurt N. Schacht J.D., CFA, Managing Director, CFA Institute Centre for Financial Market Integrity |
| Oct. 1, 2008 | Jay Michalowski, Sleeping Bear Partners, LLC, Scottsdale, Arizona |
| Oct. 1, 2008 | Dennis Nally, Chairman and Senior Partner, PricewaterhouseCoopers |
| Sep. 30, 2008 | Ray Walker, Jefferson City, MO |
| Sep. 30, 2008 | Steven Pierce |
| Sep. 30, 2008 | Patrick Keating, PhD |
| Sep. 30, 2008 | Mark Poweski |
| Sep. 30, 2008 | Ron Armstrong |
| Sep. 29, 2008 | Kurt E. Davis, Esq., The Davis Law Firm |
| Sep. 29, 2008 | David Harmon |
| Sep. 28, 2008 | Louis Le Guyader, East Islip New York |
| Sep. 26, 2008 | Richard Murray, Chairman, U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
| Sep. 25, 2008 | Michael P. Durante, Managing Partner, Western Reserve Capital Management |
| Sep. 25, 2008 | Paul Simeanuer, Analyst, Council of Institutional Investors |
| Sep. 23, 2008 | Edward L. Yingling, President and CEO, American Bankers Association |
| Aug. 7, 2008 | Steve Grossman |
| Jul. 25, 2008 | Michael P. Durante, Managing Partner, Western Reserve Capital Management |
http://www.sec.gov/comments/4-573/4-573.shtml
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