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 Carl J. Johnson, Ph.D., Chairman and Chief Executive Officer, II-VI Incorporated, Saxonburg, Pennsylvania
Public Comment Chris A. McWilton, Chief Financial Officer; Tara Maguire, Corporate Controller; and Andrew L. Cheskis, General Auditor; MasterCard Incorporated
Public Comment Christian Kjellberg, Vice President, Corporate SOX, Norsk Hydro, Oslo, Norway
Public Comment Crowe Chizek and Company LLC
Public Comment Dan Wolff, VP and Chief Control Officer, Elbit Systems Ltd., Haifa, Israel
Public Comment Daniel J. Popeo, Chairman & General Counsel and Paul D. Kamenar, Senior Executive Counsel, Washington Legal Foundation
Public Comment David A. Richards, President, The Institute of Internal Auditors
Public Comment David Devlin, President, European Federation of Accountants
Public Comment Deloitte Touche LLP, Wilton, Connecticut
Public Comment Derick Shupe, Director of Internal Audit
Public Comment Donna J. Fisher, Director, Tax and Accounting, American Bankers Association
Public Comment Douglas K. Bradford, V.P. & Controller; Kevin L. Vanek, Director, Internal Audit; Brian G. Kasic, Manager, Internal Controls & Reporting; Ball Corporation
Public Comment Ernst & Young LLP
Public Comment Esther R. Blum, Senior Vice President, Controller, and Chief Accounting Officer and David A. Wolff, Director, Accounting Standards and Compliance, Taubman Centers, Inc.
Public Comment Gabriel Blasi, CFO, Buenos Aires, Argentina
Public Comment Geert Kersten, Chief Executive Officer, CEL-SCI Corporation
Public Comment Georg Merkl, Controller, Zurich, Switzerland
Public Comment Grant Thornton LLP
Public Comment Jane Morreau, Vice President and Controller and Paul Rode, Vice President and General Auditor, Brown-Forman
Public Comment Jared Jones and Bradley E. Sparks
Public Comment Jeffrey Shapiro, Senior Internal Auditor, Newark, New Jersey
Public Comment John G. Gaine, President, Managed Funds Association
Public Comment John P. Haley, Director of Operational Risk, AmSouth Bancorporation. Birmingham, Alabama
Public Comment Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association
Public Comment Joseph J. Prochaska, Jr., Executive Vice President and Chief Accounting Officer, MetLife, Inc., Long Island City, New York
Public Comment Jürgen Johnen, Senior Vice President, Corporate Control, Deutsche Telekom AG
Public Comment Kara A LaPierre, Director, Economic Vitality, Silicon Valley Leadership Group, San Jose, California
Public Comment Karen Kerrigan, President CEO, SBE Council, Washington, District of Columbia
Public Comment Kirk L. Tibbets, Financial Controller, Principal Financial Group, Des Moines, Iowa
Public Comment Klaus Patzak, Dr., Corporate Vice President, Financial Reporting and Controlling, Siemens AG, Munich, Germany

Last Reviewed or Updated: Dec. 18, 2025

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