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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]
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| 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
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| Oct. 17, 2006 |
Jay Blanchard, Audit Services, Texas Instruments
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| Oct. 13, 2006 |
Joseph A. Tiesi, Vice President and Controller, Altria Group, Inc., New York, New York
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| Oct. 10, 2006 |
John Verver, CA, CISA, CMC, Vice President - Professional Services of ACL Services Ltd., Vancouver, British Columbia
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| Oct. 2, 2006 |
Representative Stephen F. Lynch, U.S. House of Representative
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| Sep. 29, 2006 |
Tom Honan, National President, Group of 100, Australia
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| 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
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| Sep. 18, 2006 |
Gabriel Blasi, CFO, Buenos Aires, Argentina
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| 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
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| 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
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| 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
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| Sep. 18, 2006 |
Deloitte Touche LLP, Wilton, Connecticut |
| Sep. 18, 2006 |
Thomas A. Kelly, Vice President Corporate Controller, Crown Holdings, Inc.
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| 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 |
http://www.sec.gov/comments/s7-11-06/s71106.shtml
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