Comments on: Study on Mark-to-Market Accounting

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Comment
A: 8

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Date Received
Date Letter Type Commenter Name
Public Comment 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
Public Comment Paul Schott Stevens, President & CEO, Investment Company Institute
Public Comment Ann M. Grochala, Vice President, Lending and Accounting Policy, Independent Community Bankers of America
Public Comment Arnold Dicke, FSA, MAAA, EA, President, New World Actuaries, Studio City, California
Public Comment C. Edward Chaplin, President and Chief Financial Officer, MBIA Inc.
Public Comment Christianna Wood and George Diehr, Co-Chairs, Accounting and Auditing Practices Committee, International Corporate Governance Network
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment David G. Tittsworth, Executive Director, Investment Adviser Association
Public Comment Dickson Cannon, Cannon Company, Atlanta, Georgia
Public Comment Donna Fisher, SVP, Tax and Accounting, Government Relations, American Bankers Association
Public Comment Dorothy L. Jaworski, Senior Vice President & Chief Finanoial Officer, First Federal of Bucks County
Public Comment Dr. Nigel Sleigh-Johnson ACA, Head of Financial Reporting, Institute of Chartered Accountants in England and Wales
Public Comment Greg Seitz, BridgePoint Advisors, Alpharetta, Georgia
Public Comment Jeff Mahoney, Investors Technical Advisory Committee
Public Comment John A. Courson, Chief Operating Officer, Mortgage Bankers Association
Public Comment Kathryn E. Brick, Senior Vice President and Chief Financial Officer, U.S. Central Federal Credit Union
Public Comment Mariah C. Webinger, University of Nebraska-Lincoln, Lincoln, Nebraska
Public Comment Marianne J. Tissier, Executive Director, International Valuation Standards Committee, London, United Kingdom
Public Comment Martha L. Frye, Senior Vice President and Chief Accounting Officer, Nationwide Insurance, Columbus, Ohio
Public Comment Mary Mitchell Dunn, SVP and Deputy General Counsel, Credit Union National Association
Public Comment Michael M. Monahan, Director, Accounting Policy, American Council of Life Insurers, Washington, District of Columbia
Public Comment Norman Smith, Corporate Vice President and Corporate Controller, Massachusetts Mutual Life Insurance Company
Public Comment Philippe Bordenave, Chief Financial Officer, BNP Paribas
Public Comment Richard Murray, U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia
Public Comment Richard Whiting, Executive Director and General Counsel, Financial Services Roundtable
Public Comment Rudolf Bless, Managing Director, Chief Accounting Officer, and Patrick D. Ackerman, Director, Accounting Policy and Assurance Group, Credit Suisse, New York, New York
Public Comment Sharon Raz, Isabel Gutierrez, Lukas Huesler, Roy Dias
Public Comment Stephen P. Lowe, Peter D. Needleman, and Prakash Shimpi, Towers Perrin
Public Comment Walter Urban, Valhalla, New York
Public Comment Will James, Director, Structured Finance, BridgePointe Advisors, Alpharetta, Georgia

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-573
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