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Comments on Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting

[Release No. 34-54122; File No. S7-11-06]

Feb. 27, 2007 Ayal Rosenthal, New Jersey
Feb. 26, 2007 Aigostinho F. Cardoso, IRO - CEMIG - Companhia Energtica de Minas Gerais , Belo Horizonte, Brazil
Feb. 26, 2007 Agostinho F Cardoso, IRO - CEMIG - Companhia Energtica de Minas Gerais , Belo Horizonte, Brazil
Dec. 13, 2006 Memorandum from the Office of the Chief Accountant regarding a November 30, 2006 meeting with representatives from Brunswick Group, LLC and SGL Carbon AG
Dec. 13, 2006 Memorandum from the Office of the Chief Accountant regarding a November 28, 2006 meeting with representatives from Managed Funds Association with attachments
Nov. 25, 2006 Anonymous, Japan
Nov. 2, 2006 Memorandum regarding a meeting with representatives of the Organization for International Investment (OFII)
Nov. 2, 2006 Brian G. O'Malley, Senior Vice President, The Nasdaq Stock Market
Oct. 27, 2006 Dorien M. Fransens, European Association of Listed Companies, Brussels, Belgium
Oct. 23, 2006 Institute of Management Accountants SOX Advisory Overview
Oct. 23, 2006 Memorandum from the Division of Corporation Finance regarding an October 23, 2006, meeting with representatives of the Community Bankers Council of the American Bankers Association
Oct. 17, 2006 Linda L. Griggs, Chair, Committee on Law & Accounting and Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association
Oct. 17, 2006 Jay Blanchard, Audit Services, Texas Instruments
Oct. 13, 2006 Joseph A. Tiesi, Vice President and Controller, Altria Group, Inc., New York, New York
Oct. 10, 2006 John Verver, CA, CISA, CMC, Vice President - Professional Services of ACL Services Ltd., Vancouver, British Columbia
Oct. 2, 2006 Representative Stephen F. Lynch, U.S. House of Representative
Sep. 29, 2006 Tom Honan, National President, Group of 100, Australia
Sep. 27, 2006 Peter King, General Manager, Group Finance, Westpac Banking Corporation, Sydney, Australia
Sep. 25, 2006 William G. Arendt, Senior Vice President and Controller, Sprint Nextel Corporation
Sep. 22, 2006 Woodie Neiss, CFO, FLAVORx, Inc., Bethesda, Maryland
Sep. 21, 2006 George L. Yungmann, Sr. VP, Financial Standards, National Association of Real Estate Investment Trusts
Sep. 20, 2006 Thomas E. Riley, President, New York State Society of Certified Public Accountants
Sep. 20, 2006 Cleary Gottlieb Steen & Hamilton LLP
Sep. 19, 2006 Raymond Purcell
Sep. 19, 2006 Daniel B. Smith, Vice President and Controller, E.I.DuPont de Nemours and Company, Inc.
Sep. 19, 2006 Committee on Corporate Reporting, Financial Executives International
Sep. 19, 2006 Petri H. M. Hofsté, Executive Vice President, ABN AMRO Bank N.V., Amsterdam, The Netherlands
Sep. 19, 2006 Everett C. Johnson, CPA, 2006-2007 International President, ISACA and ITGI, Rolling Meadows, Illinois
Sep. 18, 2006 Crowe Chizek and Company LLC
Sep. 18, 2006 Grant Thornton LLP
Sep. 18, 2006 John P. Haley, Director of Operational Risk, AmSouth Bancorporation. Birmingham, Alabama
Sep. 18, 2006 Donna J. Fisher, Director, Tax and Accounting, American Bankers Association
Sep. 18, 2006 Peter J. Daniel, Senior Vice President and Controller, Ford Motor Company
Sep. 18, 2006 Kirk L. Tibbets, Financial Controller, Principal Financial Group, Des Moines, Iowa
Sep. 18, 2006 Susan S. Coffey,, CPA, Senior Vice President, Member Quality and State Regulation, AICPA
Sep. 18, 2006 David A. Richards, President, The Institute of Internal Auditors
Sep. 18, 2006 Joseph J. Prochaska, Jr., Executive Vice President and Chief Accounting Officer, MetLife, Inc., Long Island City, New York
Sep. 18, 2006 KPMG LLP
Sep. 18, 2006 Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri
Sep. 18, 2006 Derick Shupe, Director of Internal Audit
Sep. 18, 2006 Michael K. Stewart, Vice President Accounting and Controller, Marathon Oil Corporation, Houston, Texas
Sep. 18, 2006 Douglas K. Bradford, V.P. & Controller; Kevin L. Vanek, Director, Internal Audit; Brian G. Kasic, Manager, Internal Controls & Reporting; Ball Corporation
Sep. 18, 2006 Sandra K. Johnigan, Chair, Professional Standards Committee, Texas Society of Certified Public Accountants
Sep. 18, 2006 Geert Kersten, Chief Executive Officer, CEL-SCI Corporation
Sep. 18, 2006 Richard M. Whiting, Executive Director and General Counsel, Financial Services Roundtable
Sep. 18, 2006 Jürgen Johnen, Senior Vice President, Corporate Control, Deutsche Telekom AG
Sep. 18, 2006 Chris A. McWilton, Chief Financial Officer; Tara Maguire, Corporate Controller; and Andrew L. Cheskis, General Auditor; MasterCard Incorporated
Sep. 18, 2006 Michael E. Keane, Vice President and Chief Financial Officer, Computer Sciences Corporation
Sep. 18, 2006 Klaus-Peter Feld, Executive Director, and Wolfgang P. Böhm, Director, International Affairs, Institut der Wirtschaftsprüfer in Deutschland e.V.
Sep. 18, 2006 Daniel J. Popeo, Chairman & General Counsel and Paul D. Kamenar, Senior Executive Counsel, Washington Legal Foundation
Sep. 18, 2006 Georg Merkl, Controller, Zurich, Switzerland
Sep. 18, 2006 PricewaterhouseCoopers LLP
Sep. 18, 2006 Kara A LaPierre, Director, Economic Vitality, Silicon Valley Leadership Group, San Jose, California
Sep. 18, 2006 Gabriel Blasi, CFO, Buenos Aires, Argentina
Sep. 18, 2006 Ernst & Young LLP
Sep. 18, 2006 Robert B. Cavanaugh, Executive Vice President and Chief Financial Officer, J. C. Penney Co., Inc., Plano, Texas
Sep. 18, 2006 BDO Seidman, LLP
Sep. 18, 2006 Michael B Laman, VP Financial Disclosure Internal Control Compliance - Manulife Financial, Toronto, Canada
Sep. 18, 2006 Esther R. Blum, Senior Vice President, Controller, and Chief Accounting Officer and David A. Wolff, Director, Accounting Standards and Compliance, Taubman Centers, Inc.
Sep. 18, 2006 Jeffrey Shapiro, Senior Internal Auditor, Newark, New Jersey
Sep. 18, 2006 Jane Morreau, Vice President and Controller and Paul Rode, Vice President and General Auditor, Brown-Forman
Sep. 18, 2006 Larry E. Rittenberg, PhD, CPA, CIA, Chair, COSO
Sep. 18, 2006 Jared Jones and Bradley E. Sparks
Sep. 18, 2006 John G. Gaine, President, Managed Funds Association
Sep. 18, 2006 Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association
Sep. 18, 2006 Stacey K. Geer, Society PCAOB Subcommittee Chairperson, The Society of Corporate Secretaries and Governance Professionals
Sep. 18, 2006 Karen Kerrigan, President CEO, SBE Council, Washington, District of Columbia
Sep. 18, 2006 Deloitte Touche LLP, Wilton, Connecticut
Sep. 18, 2006 Thomas A. Kelly, Vice President Corporate Controller, Crown Holdings, Inc.
Sep. 18, 2006 Neil S. Belloff, Esq., EVP - U.S. Securities Counsel, Deutsche Telekom, New York, New York
Sep. 18, 2006 Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri
Sep. 18, 2006 Marie K. Lee, Director and Counsel, Finance and Tax Policy, AeA (American Electronics Association), Washington, D.C.
Sep. 18, 2006 Klaus Patzak, Dr., Corporate Vice President, Financial Reporting and Controlling, Siemens AG, Munich, Germany
Sep. 18, 2006 Carl J. Johnson, Ph.D., Chairman and Chief Executive Officer, II-VI Incorporated, Saxonburg, Pennsylvania
Sep. 18, 2006 Arnold H. Schanfield, Chief Internal Auditor, Sojitz Corporation of America, New York, New York
Sep. 18, 2006 Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales
Sep. 18, 2006 Steven J. Strobel, Senior Vice President and Corporate Controller, Motorola, Schaumburg, Illinois
Sep. 18, 2006 Paul Guzzi, President and CEO, Greater Boston Chamber of Commerce, Boston, Massachusetts
Sep. 18, 2006 Michael Syska, Corporate Risk Management, and Michael Schwartz, Internal Control over Financial Reporting, Schering AG, Berlin
Sep. 18, 2006 Norman D. Slonaker, Sidley Austin LLP, on behalf of the Financial Reporting Committee of the Bar Association of The City of New York
Sep. 18, 2006 Christian Kjellberg, Vice President, Corporate SOX, Norsk Hydro, Oslo, Norway
Sep. 18, 2006 Paul Moxey, Head of Corporate Governance and Risk Management, ACCA
Sep. 18, 2006 Nina Stofberg CA (SA), Group SOX Compliance Manager, Sasol Group
Sep. 18, 2006 David Devlin, President, European Federation of Accountants
Sep. 18, 2006 Dan Wolff, VP and Chief Control Officer, Elbit Systems Ltd., Haifa, Israel
Sep. 17, 2006 Dennis Johnson, CFA, Senior Portfolio Manager, CalPERS
Sep. 17, 2006 Mary Ellen Oliverio, CPA
Sep. 17, 2006 Shuki Meirman, Consultant, Netanya, Israel
Sep. 16, 2006 William Kinney, Professor, McCombs School of Business, University of Texas at Austin, Austin, Texas
Sep. 16, 2006 Bob Benoit, President and Director of SOX Research, Lord and Benoit, LLC, Worcester, Massachusetts
Sep. 15, 2006 Herbert F. Imhoff, Jr., Chief Executive Officer and President, General Employment Enterprises, Inc.
Sep. 15, 2006 John P. Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation
Sep. 15, 2006 Anil Prahlad, Controllers' Leadership Roundtable, on behalf of certain member companies, Washington, D.C.
Sep. 15, 2006 Sharon A. Haeger, Regulatory Counsel, America's Community Bankers
Sep. 15, 2006 Janis C. Reyes, Assistant Chief Counsel, Office of Advocacy of the Small Business Administration
Sep. 15, 2006 Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
Sep. 15, 2006 Philip M. Lynch, Chairman Emeritus, Northern Technologies International Corporation
Sep. 15, 2006 David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute
Sep. 15, 2006 Financial Reporting Committee, Institute of Management Accountants
Sep. 15, 2006 Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman, Los Angeles, California
Sep. 15, 2006 Paul Sharman, President and CEO, and Jeffrey C. Thomson, Vice President, Research, Institute of Management Accountants, Montvale, New Jersey
Sep. 15, 2006 Kerry Bailey, Senior Vice President, Global Operations, Cybertrust
Sep. 15, 2006 Jon A. Graf, CAO, American Campus Communities, Austin, Texas
Sep. 15, 2006 Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Sep. 15, 2006 John Horan, CFO, Ablest Staffing Services, Tampa, Florida
Sep. 15, 2006 Bess Joffe, Manager, Hermes Equity Ownership Services Ltd.
Sep. 15, 2006 Philip Broadley, Chairman, The Hundred Group of Finance Directors
Sep. 14, 2006 Bruce E. Stern, General Counsel, Financial Security Assurance Holdings Ltd.
Sep. 14, 2006 Gregory J. Jonas, Managing Director, Moody's Investors Service
Sep. 14, 2006 Jeff Mahoney, General Counsel, Council of Institutional Investor
Sep. 14, 2006 Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company
Sep. 14, 2006 Jeff Stratton, Vice President, U.S. Operations Finance and Corporate Controller, Alcon, Inc.
Sep. 14, 2006 John W. Douglass, President & CEO, Aerospace Industries Association
Sep. 14, 2006 Hans H. van Barneveld, General Manager, ING Group N.V.
Sep. 14, 2006 Ross Guyer, Chairman of the AFP Government, Relations Committee and James Bickmore, Chairman of the AFP Financial Accounting Relations Committee and Investor Relations Task Force, Association for Financial Professionals
Sep. 14, 2006 Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer, Eli Lilly and Company
Sep. 14, 2006 David M. Kinkaid, Director, Internal Audit and Control, Dollar Thrifty Automotive Group, Inc., Tulsa, Oklahoma
Sep. 13, 2006 James G. Campbell, Vice President and Corporate Controller, Intel Corporation, Hillsboro, Oregon
Sep. 13, 2006 David C. Chavern, Vice President, Capital Markets Programs, U.S. Chamber of Commerce, Washington, D.C.
Sep. 13, 2006 Bernie Semtner, Australia
Sep. 12, 2006 Gretchen R. Haggerty, Executive Vice President and Chief Financial Officer, United States Steel Corporation
Sep. 12, 2006 Bill Casper, EDS - Corporate Controller, Plano, Texas
Sep. 12, 2006 J. Russell Gates, Dupage Consulting LLC, Naperville, Illinois
Sep. 12, 2006 Richard A. Mueller, Vice President – Audit Services, American Electric Power Company, Inc.
Sep. 12, 2006 Biotechnology Industry Organization, Technet, Telecommunications Industry Association, Electronic Industries Alliance, Semiconductor Industry Association, Advanced Medical Technology Association, Medical Device Manufacturers Association, Association of Bioscience Financial Officers, and the California Healthcare Institute
Sep. 11, 2006 Natalie H. Nichelson, CPA, Dallas, Texas
Sep. 11, 2006 Mark G. Geeson, President, National Venture Capital Association
Sep. 11, 2006 Shane Buggle, Group General Manager Finance, Australia and New Zealand Banking Group Limited, Melbourne, Australia
Sep. 10, 2006 William L. Livingston, PE
Sep. 8, 2006 Daniel J. Waxenberg, Assistant Vice President, Internal Controls, UnumProvident Corporation
Sep. 8, 2006 Stephen Glover, Chief Internal Auditor, Innospec Inc.
Sep. 8, 2006 David Roberts, Sarbanes-Oxley Compliance Officer, Mercantile Bankshares Corporation
Sep. 8, 2006 Matthew J. Flanigan, President, Telecommunications Industry Association, Arlington, Virginia
Sep. 8, 2006 Lora Ho, Vice President and CFO, Taiwan Semiconductor Manufacturing Company, Ltd., Taiwan
Sep. 7, 2006 Karen Michell, Vice-President, Banking Operations, Canadian Bankers Association
Sep. 6, 2006 Dennis M. Stevens, Director, Internal Audit, Alamo Group
Sep. 5, 2006 Charlie Wright, Chief Audit Executive, Devon Energy Corporation, Oklahoma City, Oklahoma
Sep. 5, 2006 Amit Shah
Sep. 4, 2006 W. Peter Day, Chief Financial Officer, Amcor Limited
Sep. 1, 2006 Frank Cesario, CFO, ISCO International and member of AICPA and Illinois CPA Society, Chicago, Illinois
Sep. 1, 2006 Kirke Bent, Parallel Business Software, Chatham, New Jersey
Sep. 1, 2006 Charles H. Heist, Chairman, Ablest Inc., Tampa, Florida
Aug. 31, 2006 Donald H. Chapin, CPA
Aug. 30, 2006 Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor, Wilshire State Bank
Aug. 29, 2006 Herbert Gareiss, Jr., President and CEO, WVT Communications
Aug. 28, 2006 Iain Macdonald, Group Vice President & Group Controller, BP p.l.c., London, United Kingdom
Aug. 28, 2006 Vicki Hitzhusen, CPA, Vice President of Finance and Chief Accounting Officer and Ann Criswell, CPA, Director of Accounting and SEC Compliance, US Oncology, Inc., Houston, Texas
Aug. 25, 2006 Charles W. Stout, III, JD, President/CEO, Management Revenue Group
Aug. 24, 2006 Nancy Dryburgh, SOX Compliance Manager, Winterthur US Holdings, Inc., Sun Prairie, Wisconsin
Aug. 24, 2006 Robert Scott Lorimer, CFO/V.P. Finance, U.S. Energy Corp., Riverton, Wyoming
Aug. 24, 2006 John Hodgman, CFO, InterMune, Brisbane, California
Aug. 23, 2006 Susan Decker
Aug. 22, 2006 Gordon Clemons
Aug. 21, 2006 Alex J. Pollock, Resident Fellow, American Enterprise Institute, Washington, D.C.
Aug. 21, 2006 Tim Wilson, Calumet Partners
Aug. 19, 2006 William L. Livingston, P.E.
Aug. 18, 2006 Christopher F. Meshginpoosh, Director, Public Company Advisory Services, Kreischer Miller, Horsham, Pennsylvania
Aug. 16, 2006 Georges Ugeux, Chairman and CEO, Galileo Global Advisors, LLC, New York, New York
Aug. 15, 2006 Charles J. Urstadt, Chairman and CEO, Willing L. Biddle, President, and James R. Moore, Executive VP and CFO, Urstadt Biddle Properties Inc.
Aug. 11, 2006 Gilbert F. Viets, Zionsville, Indiana
Aug. 11, 2006 Martyn Webster, Director of Finance, Xenoport, Inc.
Aug. 8, 2006 Paul F. Townsend, Vice-President, Risk Management and Internal Audit, Teekay Shipping Corporation
Aug. 4, 2006 George Zilich, CFO, General Counsel, BPI Energy, Inc.
Aug. 3, 2006 Lynnwood R. Moore, Jr., Partner, Conner Winters, Tulsa, Oklahoma
Aug. 3, 2006 Peter J. Chepucavage, on behalf of the International Association of Small Broker Dealers and Advisers
Aug. 1, 2006 William L. Livingston, PE
Jul. 25, 2006 W. P. Baird
Jul. 25, 2006 David A. Doney, CPA CIA, Internal Audit Director, Chicago, Illinois
Jul. 19, 2006 Jeff Barber, Accu-Rate Telecom, Inc.
Jul. 18, 2006 Ralph S. Saul, Philadelphia, Pennsylvania
Jun. 17, 2006 Matt Myers, CPA
Jun. 17, 2006 James J. Finn, Lynn, Massachusetts
Jun. 15, 2006 Tom McKnelly, Director of Quality, Superconductor Technologies, Inc.
Jun. 15, 2006 Sam Yake, Paoli, Pennsylvania

Modified: 03/01/2007