Comments on Proposed Rule:
Certification of Disclosure in Companies' Quarterly and Annual Reports

[Release No. 34-46079; File No. S7-21-02]

• Comments of Felicia Sprincenatu, February 15, 2004 (File name: fsprincenatu021504.txt)
   
• Comments of H. Bryant, October 8, 2003 (File name: hbryant100803.txt)
   
• Comments of Michael A. Luedke, July 21, 2003 (File name: maluedke072103.txt)
   
• Comments of Diana Grishaber, April 1, 2003 (File name: dgrishaber040103.txt)
   
• Comments of Peter Breyfogle, March 12, 2003 (File name: pbreyfogle1.txt)
   
• Comments of Catherine Gunnels, February 7, 2003 (File name: cgunnels1.txt)
   
• Comments of Stanley Keller, Chair Committee on Federal Regulation of Securities, Business Law Section, American Bar Association, October 23, 2002 (File name: skeller1.htm)
   
• Comments of Hartland Paterson, Vice-President, Legal & General Counsel, CAE Inc., Québec, Canada, October 21, 2002 (File name: hpaterson1.txt)
   
• Comments of David Gold, October 13, 2002 (File name: dgold1.txt)
   
• Comments of Sullivan & Cromwell, London, England, October 11, 2002 (File name: sullivanuk1.htm)
   
• Comments of Jerry W. Powell, General Counsel/Secretary, Compass Bancshares, Inc., September 27, 2002 (File name: jwpowell1.htm)
   
• Comments of Mike Fleming, September 24, 2002 (File name: mfleming1.txt)
   
• Comments of Joyce Trew, September 6, 2002 (File name: jtrew1.txt)
   
• Comments of Bradley J. Bartells, Redlands Centennial Bank, August 28, 2002 (File name: bbartells1.txt)
   
• Comments of Darla C. Stuckey, Corporate Secretary, New York Stock Exchange, Inc., August 27, 2002 (File name: dcstuckey1.htm)
   
• Comments of Ian Mullen, Chief Executive, British Bankers' Association, August 23, 2002 (File name: imullen1.htm)
   
• Comments of C. Strauss, August 21, 2002 (File name: cstrauss1.txt)
   
• Comments of Milton G. Valera, President, National Notary Association, August 21, 2002 (File name: mgvalera1.txt)
   
• Comments of Deloitte & Touche, August 20, 2002 (File name: deloitte1.htm)
   
• Comments of Max Rottersman, August 20, 2002 (File name: mrottersman1.txt)
   
• Comments of Stephen J. Cosgrove, Vice President, Corporate Controller, Johnson & Johnson, New Brunswick, N.J., August 19, 2002 (File name: sjcosgrove1.htm)
   
• Comments of Thomas M. Sullivan, Chief Counsel for Advocacy, Office of Advocacy of the U.S. Small Business Administration, August 19, 2002 (File name: tmsullivan1.htm)
   
• Comments of Carl B. Wilkerson, Chief Counsel-Securities & Litigation, American Council of Life Insurers, August 19, 2002 (File name: cbwilkerson1.htm)
   
• Comments of Todd M. Malan, Executive Director, Organization for International Investment, August 19, 2002 (File name: tmmalan1.htm)
   
• Comments of Hideo Hato, Director for Corporate Accounting and Disclosure, Japanese Financial Services Agency, August 19, 2002 (File name: hhato1.htm)
   
• Comments of Charlie Cray, Citizen Works, August 19, 2002 (File name: ccray1.txt)
   
• Comments of Jerry W. Powell, General Counsel/Secretary, Compass Bancshares, Inc., August 19, 2002 (File name: jwpowell1.htm)
   
• Comments of Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, Boston, Mass., August 19, 2002 (File name: edroiter1.htm)
   
• Comments of KPMG LLP, August 19, 2002 (File name: kpmg1.htm)
   
• Comments of Fritz Heimann, Chairman; Thomas L. Milan, Director, Transparency International-USA, August 19, 2002 (File name: fheimann1.htm)
   
• Comments of Charles M. Nathan, Chair of Committee on Securities Regulation, Association of the Bar of the City of New York, August 19, 2002 (File name: cmnathan1.htm)
   
• Comments of PricewaterhouseCoopers LLP, August 19, 2002 (File name: pricewater1.htm)
   
• Comments of Dechert, August 19, 2002 (File name: dechert1.htm)
   
• Comments of Elaine Shaw, August 19, 2002 (File name: eshaw1.htm)
   
• Comments of Gerald S. Backman, Chairman Of The Committee, Business Law Section, New York State Bar Association, August 19, 2002 (File name: gsbackman1.htm)
   
• Comments of Sullivan & Cromwell, August 19, 2002 (File name: sullivan1.htm)
   
• Comments of Deborah A. Lamb, Chair, U.S. Advocacy, Committee; Ashwinpaul C. Sondhi, Ph.D., Chair, Financial Accounting Policy Committee, Association for Investment Management and Research, August 19, 2002 (File name: dalamb1.htm)
   
• Comments of Seward & Kissel LLP, August 19, 2002 (File name: seward1.htm)
   
• Comments of Cleary, Gottlieb, Steen & Hamilton, August 19, 2002 (File name: cleary1.htm)
   
• Comments of Ernst & Young LLP, August 19, 2002 (File name: ernst1.htm)
   
• Comments of William G. Bishop III, CIA, Institute of Internal Auditors, August 19, 2002 (File name: wgbishop1.htm)
   
• Comments of Peter Maynard, Group Legal Services Director, Prudential plc, London, England, August 19, 2002 (File name: pmaynard1.htm)
   
• Comments of Dr. Arnold Knechtle, Director and Christian Stiefel, Legal Counsel, Federation of Swiss Industrial Holding Companies (Vereinigung Schweizerischer Industrie-Holdinggesellschaften (INDUSTRIE-HOLDING), Switzerland, August 19, 2002 (File name: aknechtle1.htm)
   
• Comments of Linklaters, London, August 19, 2002 (File name: linklaters1.htm)
   
• Comments of Jonathan Bates, Managing Director, Institutional Design, August 19, 2002 (File name: jbates1.txt)
   
• Comments of Barbara Shea, Braintree, Mass., August 18, 2002 (File name: bshea1.txt)
   
• Comments of Terry L. Overbey, Secretary and Associate General Counsel, The Procter & Gamble Company; John A. Seethoff, Deputy General Counsel, Finance and Operations, Microsoft Corporation; Gary P. VanGraafeiland, General Counsel and Senior Vice President, Eastman Kodak Company; Bart Schwartz, Senior Vice President and General Counsel, The MONY Group Inc.; Paul L. Reynolds, Executive Vice President, Secretary and General Counsel, Fifth Third Bancorp; Douglas E. Scott, Senior Vice President and General Counsel, Science Applications International Corporation, August 16, 2002 (File name: tloverbey1.htm)
   
• Comments of Allen & Overy, August 16, 2002 (File name: allen1.htm)
   
• Additional Comments of Leon J. Level, Vice President, and Chief Financial Officer, Computer Sciences Corporation, August 16, 2002 (File name: ljlevel1.htm)
   
• Comments of Craig S. Tyle, General Counsel, Investment Company Institute, August 16, 2002 (File name: cstyle1.htm)
   
• Comments of Dessislava Issaeva, Boston, Mass., August 16, 2002 (File name: dissaeva1.txt)
   
• Comments of John E. Baumgardner, Jr., Chair, Committee on Investment Management Regulation of the Association of the Bar of the City of New York, August 15, 2002 (File name: jebaumgardner1.htm)
   
• Comments of Stanley Keller, Chair, Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association, August 15, 2002 (File name: skeller1.htm)
   
• Comments of John W. Gerstmayr, Ropes & Gray, August 15, 2002 (File name: jwgerstmayr1.htm)
   
• Comments of Kathleen Staudt, PhD, Professor of Political Science, August 14, 2002 (File name: kstaudt1.txt)
   
• Comments of Tony M. Edwards, Senior Vice President & General Counsel, National Association of Real Estate Investment Trusts, August 14, 2002 (File name: tmedwards1.htm)
   
• Comments of Kenneth B. Winer, Foley & Lardner, August 13, 2002 (File name: kbwiner1.htm)
   
• Comments of John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation, August 12, 2002 (File name: jdsheehan1.htm)
   
• Comments of Lydia I. Beebe, Society Director and Chairman of the Subcommittee on Certification of Disclosure, American Society of Corporate Secretaries, August 9, 2002 (File name: libeebe1.htm)
   
• Comments of Michael S. Harris, Kirshman & Harris, Beverly Hills, Calif., August 12, 2002 (File name: mharris1.htm)
   
• Comments of C. Kingsbury, August 9, 2002 (File name: ckingsbury1.txt)
   
• Comments of Jarett Schultz, New York, N.Y., August 7, 2002 (File name: jschultz1.txt)
   
• Comments of Jeff Minor, August 5, 2002 (File name: jminor1.txt)
   
• Comments of Steve Quinlivan, August 5, 2002 (File name: squinlivan1.txt)
   
• Comments of David M. Butowsky, Mayer, Brown, Rowe & Maw, August 5, 2002 (File name: dmbutowsky1.htm)
   
• Comments of Mary Macken, August 5, 2002 (File name: mmacken1.txt)
   
• Comments of Billy R. Carver, August 5, 2002 (File name: brcarver1.txt)
   
• Comments of Jim Wilcoxson, August 4, 2002 (File name: jwilcoxson1.txt)
   
• Comments of Bernard E. Klein, Sonar Radio Corporation, Hollywood, Fla., August 2, 2002 (File name: beklein1.htm)
   
• Comments of Charlie Nyce, August 2, 2002 (File name: cnyce1.txt)
   
• Comments of Elias Mallar, August 2, 2002 (File name: emaller1.txt)
   
• Comments of Mark Watterson, Dallas, Tex., August 1, 2002 (File name: mwatterson1.txt)
   
• Comments of Roselyn Rockman, OTR, CDMS, CCM, Disability Coordinator, August 2, 2002 (File name: rrockman1.txt)
   
• Comments of Thomas O'Donnell, July 31, 2002 (File name: todonnell1.txt)
   
• Comments of William Juneau, July 29, 2002 (File name: junea1.txt)
   
• Comments of Gregory Brown, July 28, 2002 (File name: brown1.txt)
   
• Comments of Jim Neely, July 27, 2002 (File name: neely1.txt)
   
• Comments of William Schultz, July 26, 2002 (File name: schultz1.txt)
   
• Comments of Robert B. Bramwell, July 26, 2002 (File name: bramwell1.txt)
   
• Comments of Kenneth L. Weiss, Esq., Treasure Island, Fla., July 25, 2002 (File name: kweiss1.txt)
   
• Comments of Dick Allmon, July 24, 2002 (File name: dallmon1.txt)
   
• Comments of Henry Tyler, July 23, 2002 (File name: htyler1.txt)
   
• Comments of Kirk Brown, July 22, 2002 (File name: kbrown1.txt)
   
• Comments of Robbie Laura, July 22, 2002 (File name: rlaura1.txt)
   
• Comments of Robert Siegel, July 22, 2002 (File name: rsiegel1.txt)
   
• Comments of John T. Duxbury, July 22, 2002 (File name: jtduxbury1.txt)
   
• Comments of L. Langlais, July 22, 2002 (File name: llanglais1.txt)
   
• Comments of Leon J. Level, Vice President, and Chief Financial Officer, Computer Sciences Corporation, July 18, 2002 (File name: llevel1.htm)
   
• Comments of Kenneth W Scott, New York, July 18, 2002 (File name: kwscott1.txt)
   
• Comments of Bruce Stern, Sonoma, Calif., July 6, 2002 (File name: bstern1.txt)
   
• Comments of James E. Ganley, MBA/MIS, Blairstown, N.J., July 3, 2002 (File name: jeganley1.txt)
   
• Comments of Gary Cox, VP Materials Management, The Safco Corporation, July 1, 2002 (File name: gcox1.txt)
   
• Comments of John Claras, June 30, 2002 (File name: jclaras1.txt)
   
• Comments of Alan Schultz, Pittsburgh, Pa., June 28, 2002 (File name: aschultz1.txt)
   
• Comments of David F. Baird, Senior Partner, FD Innovations, Nashville, Tenn., June 20, 2002 (File name: dfbaird1.txt)
   
• Comments of Robert Cole, Mendenhall, Pa., June 17, 2002 (File name: rcole1.txt)
   
• Comments of Russell Higgins, June 13, 2002 (File name: rhiggins1.txt)
   
• Comments of Steve Salter, Midland, Tex., June 12, 2002 (File name: ssalter1.txt)
   
• Comments of Michael Greco, GCI Financial Group, Maplewood, N.J., June 12, 2002 (File name: mgreco1.txt)
   

http://www.sec.gov/rules/proposed/s72102.shtml