Subject: File Number 4-573 Inquiry

October 25, 2008

My name is Zara Massey; I'm a graduate student and am currently in the second year of y MBA program. I was doign some research on the Fair Value Accounting system and was in the process of writing a paper so I wanted to know if you might have a list of companies that switched to using FAS 159 (Fair Value Accoutning) in their accounting methodology from 2006-2007 onwards.
I would really appreciate it if someone could get back to me and guide me as to where I might be able to obtain such a comprehensive list of companies.
Thank you
Zara Massey