June 4, 2013
Dear Sir or Madam:
Having reviewed the proposed changes to NYSE's Listed Company Manual, I found that the heading to Section 107.01 should be "Accounting Standards" rather than "Auditing Standards" because the section refers only to accounting standards---US GAAP, reconciliation and IFRS (not auditing standards)---.
I hope that this comment would be useful.
Sincerely,
SY