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Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

[Release No. 33-8982; File No. s7-27-08]


May 10, 2010 Erik J. De Vries, Student, Saint John, Indiana
Feb. 18, 2010 Gregory M. Smith, CPA, Director, Operations/ Compliance & Fund Accounting, Investment Company Institute
Dec. 9, 2009 Royal T. Hudspeth
Aug. 6, 2009 Memorandum from the Office of Office of Commissioner Luis A. Aguilar regarding a July 17, 2009, meeting with representatives of PriceWaterhouseCoopers LLP.
May 15, 2009 Memorandum from the Office of the Chief Accountant regarding a May 12, 2009, meeting with a representative of Bruegel.
May 15, 2009 Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association Business Law Section, Boston, Massachusetts
May 12, 2009 Zane D. Blackburn, Office of the Comptroller of the Currency; Robert F. Storch, Federal Deposit Insurance Corporation; Jeffrey J. Geer, Office of Thrift Supervision; Arthur W. Lindo, Board of Governors of the Federal Reserve System; Melinda Love, National Credit Union Administration
Apr. 29, 2009 Phil Ameen, New Canaan, Connecticut
Apr. 28, 2009 Rep. Lee Terry, U.S. House of Representatives
Apr. 28, 2009 Dr. Terry M. Saigh, C.P.A., Ph.D., The London Centre for International Corporate Governance Law
Apr. 28, 2009 Matthew L. Schroeder, Chairman, Dealer Accounting Committee, Securities Industry and Financial Markets Association
Apr. 24, 2009 Paul V. Boyle, Chief Executive, Financial Reporting Council
Apr. 21, 2009 Jeffrey H. Ellis, Managing Director and Jeannot Blanchet, Managing Director, Huron Consulting Group
Apr. 21, 2009 Cleary Gottlieb Steen & Hamilton LLP
Apr. 21, 2009 Jamie S. Miller, Vice President and Controller, General Electric Company
Apr. 21, 2009 Andrea Psoras
Apr. 21, 2009 Hans van Damme, President, Federation of European Accountants
Apr. 20, 2009 Vincent Alicandri, International President, Tax Executive Institute, Inc.
Apr. 20, 2009 Gretchen R. Haggerty, Executive Vice President Chief Financial Officer, U.S. Steel Corporation, Pittsburgh, Pennsylvania
Apr. 20, 2009 Matthew W. Geekie, Senior Vice President, Secretary and General Counsel, Graybar Electric Company, Inc.
Apr. 20, 2009 D. Keith Bell, Senior Vice President, Accounting Policy, The Travelers Companies, Inc.
Apr. 20, 2009 Richard Martin, Head of financial reporting, Association of Chartered Certified Accountants
Apr. 20, 2009 Chris Plasterr, Graduate Accounting Student, Duquesne University
Apr. 20, 2009 Kimberly Ross, Master of Accountancy Student, John F. Donahue Graduate School of Business, Duquesne University
Apr. 20, 2009 Mary Hartman Morris, Investment Officer, California Public Employees’ Retirement System
Apr. 20, 2009 Vincent Alicandri, International President, Tax Executives Institute, Inc.
Apr. 20, 2009 Sandra J. Peters, Vice President & Corporate Controller, MetLife, Inc.
Apr. 20, 2009 Bob Laux, Senior Director, Financial Accounting and Reporting, Microsoft
Apr. 20, 2009 Christianna Wood and Louis F. Moret, International Corporate Governance Network
Apr. 20, 2009 Arnold C. Hanish, Chairman, Committee on Corporate Reporting, Financial Executives International and Ronald D. Dickel, Chairman, Committee on Taxation, Financial Executives International
Apr. 20, 2009 Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization (BIO)
Apr. 20, 2009 PricewaterhouseCoopers LLP
Apr. 20, 2009 Susan S. Grafton, Vice President, Controller and Chief Accounting Officer, Best Buy Co., Inc.
Apr. 20, 2009 Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Apr. 20, 2009 Nicolas Véron
Apr. 20, 2009 James Bradford Ramsay, General Counsel, National Association of Regulatory Utility Commissioners
Apr. 20, 2009 John J. Stephens, Sr. Vice President and Controller, AT&T Services, Inc.
Apr. 20, 2009 Stewart Glendinning, Chief Financial Officer, Molson Coors Brewing Company
Apr. 20, 2009 Shannon S. Warren, JPMorgan Chase, New York, New York
Apr. 20, 2009 Arnold C. Hanish, CPA, Vice President Finance and CAO, Eli Lilly and Company, Indianapolis, Indiana
Apr. 20, 2009 Gregory N. Ramsey, Vice President, Accounting Policy, Fannie Mae
Apr. 20, 2009 Steven P. Whaley, Senior Vice President & Controller, Wal-Mart Stores, Inc.
Apr. 20, 2009 Iain Mackay, Senior Executive Vice President and Chief Financial Officer, HSBC North America
Apr. 20, 2009 Ralph Odermatt, Managing Director, and John Gallagher, Managing Director, UBS AG
Apr. 20, 2009 Annmarie T. Hagan, Vice President, Chief Accounting Officer and Corporate Controller, CIGNA Corporation
Apr. 20, 2009 Bruce Pounder, CMA, CFM, DipIFR (ACCA), Chair, IMA Small Business Financial and Regulatory Affairs Committee
Apr. 20, 2009 Alexis L. Serfaty, European-American Business Council, Washington, District of Columbia
Apr. 20, 2009 Paul J. Cienki, Chairman and Matthew M. Miller, Executive Director, Corporate Roundtable on International Financial Reporting, Washington, District of Columbia
Apr. 20, 2009 BDO Seidman, LLP
Apr. 20, 2009 Matt Simmons, Vice President & Controller, PPL Corporation
Apr. 20, 2009 Phillip L. Carson, Assistant General Counsel, American Insurance Association
Apr. 20, 2009 Doug Lowenstein, President, Private Equity Council, Washington, District of Columbia
Apr. 20, 2009 Reznick Group, P.C.
Apr. 20, 2009 Bill G. Debuque, CPA, CFE, Glenolden, Pennsylvania
Apr. 20, 2009 Keith C. Peterka, CPA, Mayer Hoffman McCann P.C.
Apr. 20, 2009 Jeff Mahoney, General Counsel, Council of Institutional Investors
Apr. 20, 2009 Sandra L. Kennedy, President, Retail Industry Leaders Association, Arlington, Virginia
Apr. 20, 2009 Gregory A. Sigrist, Managing Director, Global Head of Accounting Policy, Morgan Stanley
Apr. 20, 2009 Frank Loughery, Abbott Park, Illinois
Apr. 20, 2009 Jeffrey M. Stone, Vice President Controller, Progress Energy, Inc.
Apr. 20, 2009 Nigel V. Sleigh-Johnson, ACA, Head of Finanacial Reporting Faculty, ICAEW, London, United Kingdom
Apr. 20, 2009 David E. Adante, Executive Vice President, CFO and Secretary; and Nicholas R. Sucic, Vice President and Controller; The Davey Tree Expert Company
Apr. 20, 2009 Michael M. Monahan, Director of Accounting Policy, American Council of Life Insurers, Washington, District of Columbia
Apr. 20, 2009 George L. Yungmann, Senior Vice President, Financial Standards, and Sally R. Glenn, Director, Financial Standards, National Association of Real Estate Investment Trusts
Apr. 20, 2009 Gregg Sonnen, SVP and Chief Accounting Officer, First Data Corporation, Greenwood Village, Colorado
Apr. 20, 2009 Richard Murray, Chairman U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia
Apr. 20, 2009 Michael French, Manulife Financial, Toronto, Canada
Apr. 20, 2009 McGladrey & Pullen, LLP
Apr. 20, 2009 David K. Owens, Executive Vice President, Business Operations, Edison Electric Institute
Apr. 20, 2009 Jonathan Chadwick, Senior Vice President, Corporate Controller and Principal Accounting Officer, Cisco Systems, Inc.
Apr. 20, 2009 Sutherland, on behalf of the Committee of Annuity Insurers, Washington, District of Columbia
Apr. 20, 2009 Michael J. Wood, Raytheon Company, Waltham, Massachusetts
Apr. 20, 2009 Roy Centrella, Chairman, American Gas Association Accounting Advisory Council, Washington, District of Columbia
Apr. 20, 2009 John A. Park, New York, New York
Apr. 20, 2009 Leah Koontz, Corporate Controller, Southwest Airlines Co., Dallas, Texas
Apr. 20, 2009 Neri Bukspan, Managing Director, Chief Quality Officer, and Chief Accountant; Joyce Joseph-Bell, Senior Director, Financial Reporting; and Sherman Myers, Director, Financial Reporting; Standard & Poor's Ratings Services
Apr. 20, 2009 K. Michael Davis, Controller and Chief Accounting Officer, FPL Group, Inc., Juno Beach, Florida
Apr. 20, 2009 Glenn P. Barba, Vice President, Controller and Chief Accounting Officer, CMS Energy Corporation and Consumers Energy Company
Apr. 20, 2009 Norman D. Slonaker, Chair, Financial Reporting Committee, The Association of the Bar of the City of New York
Apr. 20, 2009 Phillip P. DePaul, Vice President, Chief Accounting Officer, eBAy Inc.
Apr. 20, 2009 Hans E. Vanden Noort, Sr. Vice President and Chief Financial Officer, Rayonier Inc.
Apr. 20, 2009 Martha L. Frye, Senior Vice President and Chief Accounting Officer, Nationwide Insurance
Apr. 20, 2009 Ashwini Sawhney, Vice President and Controller, Dominion Resources Services
Apr. 20, 2009 Charlotte Jones, Managing Director, Head of Accounting Policy and Advisory Group, Deutsche Bank AG
Apr. 20, 2009 Kurt N. Schacht, Managing Director, CFA Institute for Financial Market Integrity and Gerald I. White, CFA Chairman, Corporate Disclosure Policy Council
Apr. 20, 2009 Gregory M. Smith, Director – Operations/Compliance & Fund Accounting, Investment Company Institute
Apr. 20, 2009 Philip Berman, DAS Consulting LLC
Apr. 20, 2009 Amy Hutchinson, Assistant Director, Accounting & Auditing, Institute of Chartered Accountants of Scotland
Apr. 20, 2009 Carleen C. Kohut, SVP and Chief Financial Officer, National Retail Federation
Apr. 20, 2009 Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc.
Apr. 20, 2009 Jade C. West, Senior Vice President-Government Relations, National Association of Wholesaler-Distributors
Apr. 20, 2009 Edward J. Lipkus, Executive Vice President and Chief Financial Officer, First Commonwealth Financial Corporation
Apr. 20, 2009 Nick Topazio, Business & Financial Reporting Specialist, Financial Reporting Development Group, CIMA, London and Charles Batchelor, Chairman of Financial Reporting Development Group, CIMA, London
Apr. 20, 2009 Carolyn Sizemore, Vice President and Controller, CSX Corporation, Jacksonville, Florida
Apr. 20, 2009 Eric Cremers, Vice President, Finance and Chief Financial Officer, Potlatch Corporation
Apr. 20, 2009 Richard Bird, Executive Vice President, Chief Financial Officer & Corporate Development, Enbridge Inc.
Apr. 20, 2009 Richard O. Lund, Vice President, Controller & Principal Accounting Officer and William F. Koschak, Vice President, Financial Reporting, General Mills, Inc.
Apr. 19, 2009 Karin Dzura
Apr. 19, 2009 Gregory Misiorek, CPA MBA, Business Information Services, LLC
Apr. 19, 2009 Olakorede Obilanade, Duquesne University, John F.Donahue Graduate School of Business
Apr. 19, 2009 Larry P. Rapp, Sanctuary Financial Group, Inc.
Apr. 19, 2009 Shaneen Friedemann, Owner, Synergy Office Strategies
Apr. 19, 2009 Sharon L. Stewart, Duquesne University
Apr. 18, 2009 Qing Li
Apr. 18, 2009 Shyam Sunder, Yale University
Apr. 17, 2009 C. Bradford Richmond, Senior Vice President, Chief Financial Officer, Darden Restaurant, Inc.
Apr. 17, 2009 Charles A. Aquard, Executive Director, National Association of State
Apr. 17, 2009 "Patrick E. Hopkins, Chair; Mark Bradshaw; Carolyn Callahan; Jack Ciesielski; Elizabeth Gordon; Mark Kohlbeck; Leslie Hodder; Robert Laux; Sarah McVay; Thomas Stober; Phillip Stocken; and Teri Lombardi Yohn, AAA FARS Financial Reporting Policy Committee
Apr. 17, 2009 Eduardo Cordeiro, Executive Vice President and Chief Financial Officer, Cabot Corporation
Apr. 17, 2009 Joseph A. Householder, Senior Vice President, Controller and Chief Accounting Officer, Sempra Energy and Robert Schlax, Vice President, Controller and Chief Financial Officer, Southern California Gas Company and San Diego Gas & Electric Company
Apr. 17, 2009 John J. McEnerney, Chief of Regulatory Accounting, New York State Banking Department
Apr. 17, 2009 Carol Ann Frost, Chair; Elaine Henry; and Steve Lin, International Accounting Section
Apr. 17, 2009 Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer, FirstEnergy Corp.
Apr. 17, 2009 Mark A. Supin
Apr. 17, 2009 Jill Stuart, Senior Vice President, Accounting & Finance and Chief Accounting Officer and Cherie Barrett, Senior Director, Financial Reporting, tw telecom inc.
Apr. 17, 2009 Robert A. Morse, Vice President, Global Finance Initiatives, The McGraw-Hill Companies
Apr. 17, 2009 Robert J. Pasterick, Vice President and Corporate Controller, The Boeing Company, Chicago, Illinois
Apr. 17, 2009 Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI
Apr. 17, 2009 Dennis P. Miller, Senior Vice President and Controller, J.C. Penney Company, Inc.
Apr. 17, 2009 Beth A. Bombara, Senior Vice President and Controller, The Hartford Financial Services Group, Inc.
Apr. 17, 2009 Wallace Macmillan, Chief Financial Officer, Central European Media Enterprises Ltd.
Apr. 17, 2009 Robert J. Barish, Senior Vice President & Controller, Verizon Communications Inc.
Apr. 16, 2009 Burkhard Keese, Head of Group Financial Reporting, Allianz SE
Apr. 16, 2009 Giulio Terzariol, Chief Financial Officer, Allianz Life Insurance Company of North America
Apr. 16, 2009 Bernard Dvorak, Senior Vice President, Co-Chief Anancial Officer, Liberty Global
Apr. 16, 2009 Mark A. Humphrey, Chevron Corporation, Vice President and Comptroller, Chevron Corporation
Apr. 16, 2009 John E. Banu, Controller, MeadWestvaco Corporation
Apr. 16, 2009 Teresa P. Gordon, Professor of Accounting, University of Idaho, Moscow, Idaho
Apr. 16, 2009 Scott Molony, Chief Accountant, FERC, Washington, District of Columbia
Apr. 16, 2009 KPMG LLP
Apr. 15, 2009 David A. Wheat, Executive Vice President and Chief Financial Officer, ING Insurance Americas
Apr. 15, 2009 Robert L. Morris, Executive Vice President and Chief Accounting Officer, KeyCorp
Apr. 15, 2009 Winston M. Talbert, Executive Vice President and Chief Financial Officer, Plains Exploration & Production Company
Apr. 15, 2009 Tony R. Thene, Vice President and Controller, Alcoa Inc.
Apr. 15, 2009 Michael Starkie, Vice President & Chief Accunting Officer, BP p.l.c.
Apr. 15, 2009 Todd Markus, VP - Accounting Finance and Enterprise Governance, Accretive Solutions
Apr. 14, 2009 Tim G. Guttman, Vice President, Corporate Controller, AmerisourceBergen Corporation
Apr. 14, 2009 Charles P. Cooley, Chief Financial Officer and W. Scott Emerick, Corporate Controller, The Lubrizol Corporation, Wickliffe, Ohio
Apr. 14, 2009 J.H. Cohn LLP, Accountants and Consultants, Roseland, New Jersey
Apr. 14, 2009 Kevin M. Ozan, Corporate Senior Vice President and Controller, McDonald's Corporation
Apr. 14, 2009 Robert H. Colson, Chair, Financial Accounting Standards Committee, American Accounting Association
Apr. 13, 2009 Wayne R. Brownlee, Executive Vice President and Chief Financial Officer, Potash Corporation of Saskatchewan Inc.
Apr. 13, 2009 Hugh J. Campbell, CPA, New York, New York
Apr. 12, 2009 Peter A. Bridgman, Senior Vice President and Controller, PepsiCo, Inc.
Apr. 12, 2009 Carl Olson, Chairman, Fund for Stockowners Rights, Washington, District of Columbia
Apr. 9, 2009 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Apr. 9, 2009 G. Glenn Menuz, CA, Vice-President and Controller, TransCanada Corporation
Apr. 9, 2009 Mark F. Wille, CPA, Chair, Accounting Principles and Auditing Standards Committee, California Society of Certified Public Accountants, Redwood City, California
Apr. 9, 2009 W. Larry Cash, Executive Vice President & Chief Financial Officer; T. Mark Buford, Vice President & Chief Accounting Officer; and Kevin J. Hammons, Vice President, Financial Reporting; Community Health Systems, Inc.
Apr. 9, 2009 Ernest A. Almonte, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants
Apr. 8, 2009 Reed N. Brimhall, Vice President. Controller and Chief Accounting Officer, URS Corporation
Apr. 8, 2009 Barry J. Niziolek, Vice President and Controller, E.I. du Pont de Nemours and Company
Apr. 8, 2009 Marion C. Blakey, President and Chief Executive Officer, Aerospace Industries Association
Apr. 7, 2009 Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation, Los Angeles, California
Apr. 7, 2009 Michael Pakaluk, Ph.D.
Apr. 7, 2009 Sabra Harrington, Vice President and Controller, Spectra Energy Corp, Houston, Texas
Apr. 7, 2009 David Schraa, Director, Regulatory Affairs, Institute of International Finance, Washington D.C., District of Columbia
Apr. 6, 2009 John Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation
Apr. 6, 2009 Grant Thornton LLP
Apr. 3, 2009 Deloitte & Touche LLP
Apr. 3, 2009 Paul Huck, Sr. Vice President and CFO, Air Products and Chemicals, Inc.
Apr. 2, 2009 John J. Castellani, President, Business Roundtable
Apr. 1, 2009 Barbara Scherer, Senior Vice President, Finance and Administration and Chief Financial Officer, Plantronics, Inc.
Apr. 1, 2009 Paul Bowman, Vice President and Interim Chief Financial Officer and Rae Ann Werner, Vice President, Corporate Controller and Chief Accounting Officer, Cymer Inc.
Mar. 31, 2009 George Tayar, CPA, Sunrise, Florida
Mar. 30, 2009 James Roberts, Student, Duquesne University
Mar. 30, 2009 Jonathan Myers, Student
Mar. 30, 2009 Martyn Webster, Vice President of Finance, XenoPort, Inc.
Mar. 30, 2009 Talia M. Griep, Vice President and Corporate Controller, Honeywell International
Mar. 30, 2009 Brad Kimbrough, CPA, Executive Vice President, Controller and Chief Accounting Officer, Regions Financial Corp., Birmingham, Alabama
Mar. 27, 2009 James Campbell, Vice President, Corporate Controller, Intel Corporation
Mar. 26, 2009 Mick Homan, Chair, Financial Reporting Committee Institute of Management Accountants
Mar. 26, 2009 Memorandum from the Office of Commissioner Paredes regarding a March 26, 2009, meeting with representatives of PricewaterhouseCoopers LLP
Mar. 25, 2009 Melissa E. Sungela, Vice President, Corporate Controller Chief Accounting Officer, The Great Atlantic & Pacific Tea Company
Mar. 24, 2009 David W. Lambert, Senior Vice President and Chief Financial Officer, Plum Creek Timber Company, Inc.
Mar. 20, 2009 Memorandum from the Office of Commissioner Luis A. Aguilar regarding a March 18, 2009, meeting with representatives of Deloitte LLP
Mar. 20, 2009 Memorandum from the Office of Commissioner Luis A. Aguilar regarding a February 11, 2009, meeting with representatives of the International Accounting Standards Board and International Accounting Standards Committee Foundation
Mar. 20, 2009 Memorandum from the Office of Commissioner Luis A. Aguilar regarding a February 5, 2009, meeting with representatives of the Financial Accounting Foundation and Financial Accounting Standards Board
Mar. 18, 2009 Marinilka Barros Kimbro, CFE, Ph.D, Assistant Professor, University of Washington Tacoma
Mar. 16, 2009 Brian F. Miller, Senior Vice President Corporate Governance, Kohl's Department Stores, Inc.
Mar. 13, 2009 Phillip L. Wilson, David A. Bohl, Gary L. Sandefur, The Ohio Society of CPAs
Mar. 13, 2009 Margaret M. Smyth, Vice President, Controller, United Technologies Corporation, Hartford, Connecticut
Mar. 11, 2009 John J. Brennan, Chairman, Financial Accounting Foundation, and Robert H. Herz, Chairman, Financial Accounting Standards Board
Mar. 6, 2009 John L. Merino, Corporate Vice President and Principal Accounting Officer, FedEx Corporation
Mar. 6, 2009 Theresa Barnett
Mar. 5, 2009 Anne B. Fosbre, Ellen M. Kraft, Paul B. Fosbre, Georgia Court University
Mar. 5, 2009 Sharon Sabba Fierstein, President, The New York State Society of Certified Public Accountants
Mar. 4, 2009 Douglas D. Shuma, Chief Accounting Officer, Senior Vice President and Corporate Controller, Telephone and Data Systems, Inc., Middleton, Wisconsin
Mar. 4, 2009 Ernst & Young LLP
Mar. 4, 2009 Rowen B. Bell, Chairperson, Financial Reporting Committee, American Academy of Actuaries
Feb. 28, 2009 Leonard R. Olijar, CFO, BEP, Centreville, Virginia
Feb. 26, 2009 Jerry de St. Paer, Executive Chairman, Group of North American Insurance Enterprises
Feb. 26, 2009 Nathan L. Brown, Student, Seton Hall University School of Law, Newark, New Jersey
Feb. 24, 2009 Shawn S. Fahrer, Accounting Student, Queensborough Community College (CUNY), Flushing, New York
Feb. 23, 2009 David A. Costello, CPA, President & CEO, National Association of State Boards of Accountancy
Feb. 20, 2009 Thomas W. Sweet, Vice President, Corporate Finance and Chief Accounting Officer, and Annette Such, Accounting Director, Dell Inc.
Feb. 19, 2009 Gregg L. Nelson, Vice President, Accounting Policy and Financial Reporting, IBM Corporation
Feb. 19, 2009 Thomas J. Sadler, Chair, and David A. Costello, President, National Association of State Boards of Accountancy
Feb. 18, 2009 Stephanie Bowman, Chief Financial Officer, Tuesday Morning Corporation
Feb. 18, 2009 Jade C. West, The LIFO Coalition, Washington, District of Columbia
Feb. 17, 2009 Patrick T. Mulva, Vice President and Controller, Exxon Mobil Corporation
Feb. 17, 2009 Julia Higgs, Ph.D., Associate Professor, Florida Atlantic University
Feb. 16, 2009 Geoff Rankin, CEO, CPA Australia Ltd; Graham Meyer, CEO, Institute of Chartered Accountants in Australia; and Roger Cotton, CEO, National Institute of Accountants
Feb. 11, 2009 Memorandum from the Office of Commissioner Paredes regarding a February 11, 2009, meeting with representatives of the International Accounting Standards Board
Feb. 9, 2009 Charles Gibson, Accounting, Professor Emeritus, The University of Toledo
Feb. 9, 2009 Memorandum from the Office of the Chairman regarding a February 6, 2009, meeting with representatives of the Financial Accounting Foundation and Financial Accounting Standards Board
Feb. 6, 2009 Martin L. Miller, Senior Vice President, Chief Accounting Officer and Controller, WellPoint, Inc.
Feb. 5, 2009 Martin Townsend, Instititute of Chartered Accountants in England and Wales, San Ramon, California
Feb. 3, 2009 Elyse Douglas, Executive Vice President and Chief Financial Officer, The Hertz Corporation
Feb. 3, 2009 Nick Pfeiffer, Director, External Reporting and Financial Research, FMC Corporation, Philadelphia, Pennsylvania
Feb. 3, 2009 Margery L. Piercey, CPA, Wolf Company, P.C., Boston, Massachusetts
Feb. 2, 2009 Carl T. Berquist, Executive Vice President, Financial Information and Enterprise Risk Management and Principal Accounting Officer, Marriott International, Inc.
Jan. 30, 2009 Jeffrey M. Stone, Vice President, Accounting, Progressive Energy
Jan. 30, 2009 Memorandum from the Office of Commissioner Troy A. Paredes regarding a January 30, 2009, meeting with representatives of the Center for Audit Quality
Jan. 30, 2009 Jerry de St.Paer, Executive Chair, Group of North American Insurance Enterprises, New York, New York
Jan. 30, 2009 Jack T. Ciesielski, Investors Technical Advisory Committee, Baltimore, Maryland
Jan. 30, 2009 Edward H. Comer, Vice President & General Counsel, Edison Electric Institute
Jan. 30, 2009 K. Michael Davis, Controller and Chief Accounting Officer, FPL Group, Inc., Juno Beach, Florida
Jan. 30, 2009 Memorandum from the Office of Commissioner Troy A. Paredes regarding a January 30, 2009, meeting with representatives of Deloitte LLP
Jan. 30, 2009 Roy R. Centrella, Chairman, American Gas Association Accounting Advisory Council, Vice President and Controller, Southwest Gas Corporation, Washington, District of Columbia
Jan. 30, 2009 Klaus-Peter Naumann, Chief Executive Officer, and Norbert Breker, Technical Director, Accounting and Auditing; Institut der Wirtschaftsprüfer in Deutschland (Institute of Public Auditors in Germany)
Jan. 28, 2009 James F. Barlow, Senior Vice President, Corporate Controller, (Principal Accounting Officer), Allergan, Inc.
Jan. 27, 2009 Kurt Kuehn, Senior Vice President and Chief Financial Officer, United Parcel Service, Inc., Atlanta, Georgia
Jan. 26, 2009 Bernard Dvorak, Senior Vice President, Co-chief Financial Officer
Jan. 26, 2009 Harry S. McGee, III, Vice President, Finance & Corporate Controller, The Boeing Company
Jan. 23, 2009 Arnold C. Hanish, Vice President and Chief Accounting Officer, Eli Lilly and Company
Jan. 23, 2009 Christine DiFabio, CPA, Vice President, Technical Activities, Financial Executives International
Jan. 21, 2009 Thomas N. Tyson, Professor of Accounting, St. John Fisher College, Rochester, New York
Jan. 21, 2009 Jim McGinty, CFO, Hot Topic Inc., City of Industry, California
Jan. 19, 2009 Mike Marchywka, Marietta, Georgia
Jan. 19, 2009 Margaret M. Smyth, Vice President, Controller, United Technologies Corporation, Hartford, Connecticut
Jan. 16, 2009 Graduating Seniors, Jacksonville University, Jacksonville, Florida
Jan. 15, 2009 Douglas J. Flint, Group Finance Director, HSBC Holdings plc, London, England
Jan. 15, 2009 John C. Anderson, CPA, Anderson Associates, Boxford, Massachusetts
Jan. 13, 2009 Marion C. Blakey, President and Chief Executive Officer, Aerospace Industries Association
Jan. 12, 2009 Talia M. Griep, Vice President and Corporate Controller, Honeywell
Jan. 12, 2009 Michael J. Wood, Vice President, Chief Accounting Officer, Raytheon Company
Jan. 9, 2009 Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation, Los Angeles, California
Dec. 12, 2008 Memorandum from the Office of the Chief Accountant regarding the November 12, 2008 Corporate Roundtable on International Financial Reporting
Dec. 7, 2008 Wayne Solomon, ACMA, CMA
Dec. 2, 2008 Michael E. Moore, Akron, Ohio
Nov. 28, 2008 Yasushi Fujita, MBA, Consultant, Japan
Nov. 28, 2008 Yaz Fujita, MBA, IT Consultant, specialized in finance accounting, Minato-ku, Tokyo, Japan
Nov. 27, 2008 Yaz Fujita, MBA, IT Consultant, specialized in finance accounting, Yokohama, Japan
Nov. 21, 2008 Zhen Deng, RiskMetrics Group, Inc.
Nov. 21, 2008 John S. Ferguson, Richardson, Texas
Nov. 18, 2008 Jorge Subirachs, CPA, Mexico, Mexico
Nov. 18, 2008 Alfred M. King
Nov. 18, 2008 Bryan McKinney
Nov. 17, 2008 Edward Randle, CPA, Brandon, Mississippi
Oct. 22, 2008 Rep. Zach Wamp, U.S. House of Representatives

 

http://www.sec.gov/comments/s7-27-08/s72708.shtml

Modified: 10/16/2014