Subject: File No. 4-573
From: James M DuPont
Affiliation: Independant Software Developer

November 2, 2008

Dear Sirs,

Thank you for allowing comments on this important issue.
I have prepared the documents and that were available from this webpage on youtube as a series of documents read by the festival speech synthesis program.

you can find them on youtube with the naming pattern of
"Fairvalue #%d Fair Value Accounting Standards"
given %d as a page number of the video, there are several hundred of them.

The scripts I wrote to produce the videos you can find on my blog here :

Now, I was not able to convert all the comments because some of the pdf files were in image format, and not in text format.

My wish is that you provide all of the comments in text format so that they are accessible by people who are disabled. My videos prepare this topic for people who are disabled. Also they allow people to comment and rate each individual page, and this allows for a better reviewing process.

My plan is to also prepare all the the referenced and related documents from the fasb dot org.
for example :

But, there are some issues with the copyright and usage restrictions for documents from

They say that the documents cannot be reproduced without written permission, and I find this very restrictive.
I therefore ask that all related documents be made available to me so that I may prepare them for review and comments in my video format.

thank you very much,

James Michael DuPont