Comments on Proposed Rule: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships

[Release No. 33-10491; File No. S7-10-18]

Submitted Comments

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Jul. 10, 2018 George F. Magera, Deputy General Counsel, Federated Investors, Inc.
Jul. 9, 2018 BDO USA, LLP
Jul. 9, 2018 RSM US LLP
Jul. 9, 2018 Ernst & Young LLP
Jul. 9, 2018 Jason Mulvihill, Interim CEO & General Counsel, American Investment Council
Jul. 9, 2018 Matthew Cagwin, Senior Vice President, Chief Accounting Officer, First Data Corporation
Jul. 9, 2018 Tom P. Quaadman, Executive Vice President, U.S. Chamber of Commerce Center for Capital Markets Competitiveness
Jul. 9, 2018 Sheri L. Morris, President and Treasurer, Invesco Funds
Jul. 9, 2018 Marc R. Bryant, Chief Legal Officer, Fidelity Management Research Company
Jul. 9, 2018 Catherine Mathews, Treasurer, T. Rowe Price Funds
Jul. 9, 2018 David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Jul. 9, 2018 Samuel L. Burke, Chair, Professional Ethics Executive Committee, and Toni Lee-Andrews, Director, Professional Ethics Division; American Institute of Certified Public Accountants
Jul. 9, 2018 Timothy W. Cameron, Head, and Lindsey Weber Keljo, Esq., Vice President and Assistant General Counsel; Asset Management Group, Securities Industry and Financial Markets Association
Jul. 9, 2018 Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Jul. 9, 2018 Martin A. Burns, Chief Industry Operations Officer, Investment Company Institute, and Amy B.R. Lancellotta, Managing Director, Independent Directors Council
Jul. 9, 2018 Susan Ferris Wyderko, President and CEO, Mutual Fund Directors Forum
Jul. 9, 2018 Grant Thornton LLP
Jul. 9, 2018 Joseph A. Grundfest, Professor of Law and Business, Stanford Law School
Jul. 6, 2018 Steven E. Buller, Chairman, MFS Funds Board Audit Committee
Jul. 6, 2018 Howard B. Levy, Principal, Director, Technical Services, Piercy Bowler Taylor & Kern
Jul. 6, 2018 Jan C. Herringer, President, New York State Society of Certified Public Accountants
Jul. 5, 2018 Theodore W. Long, Jr., CPA, Chair, and Ken L. Bishop, President and CEO; National Association of State Boards of Accountancy
Jul. 3, 2018 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Jul. 3, 2018 Crowe LLP
Jul. 3, 2018 KPMG LLP
Jun. 29, 2018 PricewaterhouseCoopers LLP
Jun. 29, 2018 Deloitte LLP
Jun. 28, 2018 Jeff Mahoney, General Counsel, Council of Institutional Investors
Jun. 3, 2018 Elisabeth Rossen
May 20, 2018 Tinee Carraker

Meetings with SEC Officials

(Click here for submitted comments from the public)
Sep. 17, 2018 Memorandum from the Office of Commissioner Hester M. Peirce regarding a September 14, 2018, meeting with representatives of the U.S. Chamber of Commerce
Aug. 13, 2018 Memorandum from the Office of the Chief Accountant regarding an August 13, 2018, meeting with representatives of the American Investment Council
Jul. 3, 2018 Memorandum from the Office of the Chief Accountant regarding a July 3, 2018, telephone conference with representatives of First Data Corporation
Jun. 15, 2018 Memorandum from the Office of Commissioner Hester M. Peirce regarding a May 29, 2018, meeting with representatives of Deloitte