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 Bill Casper, EDS - Corporate Controller, Plano, Texas
Public Comment 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
Public Comment Gretchen R. Haggerty, Executive Vice President and Chief Financial Officer, United States Steel Corporation
Public Comment J. Russell Gates, Dupage Consulting LLC, Naperville, Illinois
Public Comment Richard A. Mueller, Vice President - Audit Services, American Electric Power Company, Inc.
Public Comment Mark G. Geeson, President, National Venture Capital Association
Public Comment Natalie H. Nichelson, CPA, Dallas, Texas
Public Comment Shane Buggle, Group General Manager Finance, Australia and New Zealand Banking Group Limited, Melbourne, Australia
Public Comment William L. Livingston, PE
Public Comment Daniel J. Waxenberg, Assistant Vice President, Internal Controls, UnumProvident Corporation
Public Comment David Roberts, Sarbanes-Oxley Compliance Officer, Mercantile Bankshares Corporation
Public Comment Lora Ho, Vice President and CFO, Taiwan Semiconductor Manufacturing Company, Ltd., Taiwan
Public Comment Matthew J. Flanigan, President, Telecommunications Industry Association, Arlington, Virginia
Public Comment Stephen Glover, Chief Internal Auditor, Innospec Inc.
Public Comment Karen Michell, Vice-President, Banking Operations, Canadian Bankers Association
Public Comment Dennis M. Stevens, Director, Internal Audit, Alamo Group
Public Comment Amit Shah
Public Comment Charlie Wright, Chief Audit Executive, Devon Energy Corporation, Oklahoma City, Oklahoma
Public Comment W. Peter Day, Chief Financial Officer, Amcor Limited
Public Comment Charles H. Heist, Chairman, Ablest Inc., Tampa, Florida
Public Comment Frank Cesario, CFO, ISCO International and member of AICPA and Illinois CPA Society, Chicago, Illinois
Public Comment Kirke Bent, Parallel Business Software, Chatham, New Jersey
Public Comment Donald H. Chapin, CPA
Public Comment Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor, Wilshire State Bank
Public Comment Herbert Gareiss, Jr., President and CEO, WVT Communications
Public Comment Iain Macdonald, Group Vice President & Group Controller, BP p.l.c., London, United Kingdom
Public Comment 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
Public Comment Charles W. Stout, III, JD, President/CEO, Management Revenue Group
Public Comment John Hodgman, CFO, InterMune, Brisbane, California
Public Comment Nancy Dryburgh, SOX Compliance Manager, Winterthur US Holdings, Inc., Sun Prairie, Wisconsin

Last Reviewed or Updated: Dec. 18, 2025

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