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

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Date Received
Date Letter Type Commenter Name
Public Comment Ayal Rosenthal, New Jersey
Public Comment Agostinho F Cardoso, IRO - CEMIG - Companhia Energtica de Minas Gerais , Belo Horizonte, Brazil
Public Comment Aigostinho F. Cardoso, IRO - CEMIG - Companhia Energtica de Minas Gerais , Belo Horizonte, Brazil
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a November 28, 2006 meeting with representatives from Managed Funds Association with attachments
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a November 30, 2006 meeting with representatives from Brunswick Group, LLC and SGL Carbon AG
Public Comment Anonymous, Japan
Public Comment Brian G. O'Malley, Senior Vice President, The Nasdaq Stock Market
Meeting with SEC Officials Memorandum regarding a meeting with representatives of the Organization for International Investment (OFII)
Public Comment Dorien M. Fransens, European Association of Listed Companies, Brussels, Belgium
Public Comment Institute of Management Accountants SOX Advisory Overview
Meeting with SEC Officials 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
Public Comment Jay Blanchard, Audit Services, Texas Instruments
Public Comment Linda L. Griggs, Chair, Committee on Law & Accounting and Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association
Public Comment Joseph A. Tiesi, Vice President and Controller, Altria Group, Inc., New York, New York
Public Comment John Verver, CA, CISA, CMC, Vice President - Professional Services of ACL Services Ltd., Vancouver, British Columbia
Public Comment Representative Stephen F. Lynch, U.S. House of Representative
Public Comment Tom Honan, National President, Group of 100, Australia
Public Comment Peter King, General Manager, Group Finance, Westpac Banking Corporation, Sydney, Australia
Public Comment William G. Arendt, Senior Vice President and Controller, Sprint Nextel Corporation
Public Comment Woodie Neiss, CFO, FLAVORx, Inc., Bethesda, Maryland
Public Comment George L. Yungmann, Sr. VP, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment Thomas E. Riley, President, New York State Society of Certified Public Accountants
Public Comment Committee on Corporate Reporting, Financial Executives International
Public Comment Daniel B. Smith, Vice President and Controller, E.I.DuPont de Nemours and Company, Inc.
Public Comment Everett C. Johnson, CPA, 2006-2007 International President, ISACA and ITGI, Rolling Meadows, Illinois
Public Comment Petri H. M. Hofsté, Executive Vice President, ABN AMRO Bank N.V., Amsterdam, The Netherlands
Public Comment Raymond Purcell
Public Comment Arnold H. Schanfield, Chief Internal Auditor, Sojitz Corporation of America, New York, New York
Public Comment BDO Seidman, LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-11-06
Release Number
34-54122
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