Comments on: Study on Mark-to-Market Accounting

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A: 8

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Date Received
Date Letter Type Commenter Name
Public Comment Anonymous
Public Comment Brittany Gichini, Student, University of Maryland-University College, Maryland
Public Comment Delphine Tchingambu
Public Comment James J. Angel, Ph.D., CFA, Associate Professor of Finance, Georgetown University
Public Comment Khadid Gueye
Public Comment Kurt Paul Ramin, CPA, Dubai, United Arab Emirates
Public Comment Nigel Hyde, Managing Director, Head of Totem, and Marcus Schuler, Managing Director, Regulatory Affairs, Markit
Public Comment Robert L. Benson, Ph.D., CPA, CMA, CIA, CISA
Public Comment Robert Traficanti, Deputy Controller, Citigroup, New York, New York
Public Comment Roger D. Lundstrom, Executive Vice President and Chief Financial Officer, Federal Home Loan Bank of Chicago
Public Comment Steven K. Hazen, Los Angeles, California
Public Comment Thomas R. Graham, President and CEO of SunCorp Corporate Credit Union
Public Comment Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants
Public Comment Cindy W. Ma, Ph.D., CPA, CFA, Managing Director, Houlihan Lokey, New York, New York
Public Comment Kurt N. Schacht, CFA, Managing Director, and Patrick M. Finnegan, CFA, Director, Financial Reporting Policy Group, CFA Institute Centre for Financial Market Integrity
Public Comment Ruth A. Bjork, Pardeeville, United States Minor Outlying Islands
Public Comment Stephen T. Smith, Controller, Conectiv Energy, Newark, Delaware
Public Comment John Koster, M.D., President/Chief Executive Officer, Providence Health & Services
Public Comment Teresa McAllister
Public Comment Fred Lane, Suwanee, Georgia
Public Comment Appraisal Institute and American Society of Farm Managers and Rural Appraisers
Public Comment Betty Meredith, CFA, CFP, CRC, Managing Member, InFRE Retirement Resouce Center, Ann Arbor, Michigan
Public Comment MaryAnn Bucalo
Public Comment Stephen W. Hamilton, Suwanee, Georgia
Public Comment Urs P. Fischer, Economist, Zollikerberg, Switzerland
Public Comment Charles T. Steinmetz, Treasurer, Elliott Company, Jeannette, Pennsylvania
Public Comment Gilbert F. Viets, Indianapolis, Indiana
Public Comment Arthur T. Anderson, Amherst, New Hampshire
Public Comment Dave Spicer, Atlanta, Georgia
Public Comment Robert F. Muth, Banklogic.Net, Gibsonia, Pennsylvania

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-573
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