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 Robert Scott Lorimer, CFO/V.P. Finance, U.S. Energy Corp., Riverton, Wyoming
Public Comment Susan Decker
Public Comment Gordon Clemons
Public Comment Alex J. Pollock, Resident Fellow, American Enterprise Institute, Washington, D.C.
Public Comment Tim Wilson, Calumet Partners
Public Comment William L. Livingston, P.E.
Public Comment Christopher F. Meshginpoosh, Director, Public Company Advisory Services, Kreischer Miller, Horsham, Pennsylvania
Public Comment Georges Ugeux, Chairman and CEO, Galileo Global Advisors, LLC, New York, New York
Public Comment Charles J. Urstadt, Chairman and CEO, Willing L. Biddle, President, and James R. Moore, Executive VP and CFO, Urstadt Biddle Properties Inc.
Public Comment Gilbert F. Viets, Zionsville, Indiana
Public Comment Martyn Webster, Director of Finance, Xenoport, Inc.
Public Comment Paul F. Townsend, Vice-President, Risk Management and Internal Audit, Teekay Shipping Corporation
Public Comment George Zilich, CFO, General Counsel, BPI Energy, Inc.
Public Comment Lynnwood R. Moore, Jr., Partner, Conner Winters, Tulsa, Oklahoma
Public Comment Peter J. Chepucavage, on behalf of the International Association of Small Broker Dealers and Advisers
Public Comment William L. Livingston, PE
Public Comment David A. Doney, CPA CIA, Internal Audit Director, Chicago, Illinois
Public Comment W. P. Baird
Public Comment Jeff Barber, Accu-Rate Telecom, Inc.
Public Comment Ralph S. Saul, Philadelphia, Pennsylvania
Public Comment James J. Finn, Lynn, Massachusetts
Public Comment Matt Myers, CPA
Public Comment Sam Yake, Paoli, Pennsylvania
Public Comment Tom McKnelly, Director of Quality, Superconductor Technologies, Inc.

Last Reviewed or Updated: Dec. 18, 2025

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