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Comments on Proposed Rule:
Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP

[Release No. 33-8818; File No. S7-13-07]

Nov. 15, 2007 Memorandum from the Office of the Chief Accountant regarding a November 9, 2007 meeting with representatives of the Japan Financial Services Authority
Nov. 14, 2007 Sen. Jack Reed and Sen. Christopher C. Dodd, Members of Congress
Nov. 13, 2007 Andrea Psoras, Senior Vice President, QED International Associates
Oct. 30, 2007 Memorandum from the Office of the Chief Accountant, regarding an October 26, 2007, meeting with representatives of the Organization for International Investment
Oct. 29, 2007 Memorandum from the Office of Commissioner Paul S. Atkins, regarding an October 17, 2007, meeting with representatives of Nippon Keidanren
Oct. 26, 2007 Memorandum from the Chairman's Office, regarding a October 16, 2007, meeting with representatives of Goldman, Sachs; Morgan Stanley; Citigroup; Deutsche Bank; and Cleary, Gottlieb, Steen & Hamilton
Oct. 23, 2007 Eddy Wymeersch, Chair, CESR, and Paul Koster, Chair, CESR-Fin
Oct. 19, 2007 Mary Yeager, Assistant Secretary, NYSE Euronext
Oct. 19, 2007 Memorandum from the Division of Corporation Finance, regarding a meeting with representatives of the CFA Institute for Financial Market Integrity
Oct. 18, 2007 Alon Galili, Efrati Galili Lahat & Co. Law Offices
Oct. 16, 2007 Memorandum from the Office of the Chief Accountant, regarding a October 11, 2007, meeting with representatives of the AICPA's SEC Regulations Committee
Oct. 16, 2007 Memorandum from the Office of the Chief Accountant, regarding a October 10, 2007, meeting with representatives of the Committee of European Securities Regulators
Oct. 9, 2007 Henry Siegel, Chairperson, Financial Reporting Committee, American Academy of Actuaries, Risk Management and Financial Reporting Group
Oct. 5, 2007 Memorandum from the Office of the Chief Accountant, regarding a September 30, 2007, meeting with members of the European Commission
Oct. 4, 2007 Paul Chisnall, Executive Director, British Bankers' Association, London, United Kingdom
Oct. 4, 2007 Guido Ravoet, European Banking Federation
Oct. 4, 2007 Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, and Linda L. Griggs, Chair, Committee on Law & Accounting, American Bar Association
Oct. 2, 2007 Kurt N. Schacht, CFA, Managing Director, and Gerald I. White, CFA, Chair, Chair, Corporate Disclosure Policy Council, CFA Institute Centre for Financial Market Integrity
Sep. 28, 2007 Tom Honan, President, Group of 100, Australia
Sep. 28, 2007 Kurt S. Schulzke, Esquire, Associate Professor of Accounting, Coles College of Business, Kennesaw, Georgia
Sep. 28, 2007 Heinz-Joachim Neubürger, Chairman, Accounting Standards Committee of Germany and Liesel Knorr, President, German Accounting Standards Board
Sep. 27, 2007 Jacques Potdevin, President, FEE
Sep. 27, 2007 Helmut Perlet, Allianz SE
Sep. 26, 2007 Fred Knecht, Merrill Lynch & Company, Inc.
Sep. 26, 2007 Georges Ugeux, Chairman CEO, Galileo Global Advisors, New York, New York
Sep. 26, 2007 Matthew L. Schroeder, Managing Director, Accounting Policy, Goldman Sachs
Sep. 26, 2007 Dr. Klaus Patzak, Corporate Vice President, Financial Reporting, and Dr. Elisabeth Schmalfuß, Head of Accounting and Controlling Policies, Siemens Aktiengesellschaft, Germany
Sep. 26, 2007 Jörgen Holmquist, Director-General, European Commission
Sep. 25, 2007 Gaylen R. Hansen, CPA, Evergreen, Colorado
Sep. 25, 2007 International Bar Association, Securities Law Committee
Sep. 25, 2007 Arnold C. Hanish, Chair, Committee on Corporate Reporting, Financial Executives International
Sep. 25, 2007 Georg Merkl, Vice President, Finance Administration for funds-of private equity funds using IFRS and private placements in the U.S., Zurich, Switzerland
Sep. 25, 2007 Yoko Nakamichi, Master of Accounting student, University of Hawaii, Manoa
Sep. 25, 2007 Carl Olson, Chairman, Fund for Stockowners Rights, Woodland Hills, California
Sep. 25, 2007 Judith Hardt, Secretary General of the Federation of European Securities Exchanges (FESE), Brussels, Belgium
Sep. 25, 2007 Bridget S. Gandy, Head of Accounting Research, Fitch Ratings, United Kingdom
Sep. 25, 2007 Amy Hutchinson, Assistant Director, Accounting and Auditing, The Institute of Chartered Accountants of Scotland
Sep. 24, 2007 Mabel Yeung, Masters of Accounting Candidate, University of Hawaii at Manoa
Sep. 24, 2007 Fried, Frank, Harris, Shriver & Jacobson (London) LLP
Sep. 24, 2007 BDO Global Coordination B.V.
Sep. 24, 2007 Memorandum from the Office of the Chief Accountant regarding an August 13 and 14, 2007, meeting with representatives of the China Securities Regulatory Commission
Sep. 24, 2007 Memorandum from the Office of the Chief Accountant regarding a July 26, 2007, meeting with staff members of the European Commission
Sep. 24, 2007 Memorandum from the Office of the Chief Accountant regarding a June 29, 2007, meeting with representatives of the Japan Financial Services Authority
Sep. 24, 2007 Clive Edrupt, CBI Company Affairs, Confederation of British Industry
Sep. 24, 2007 David Martin, Head of Group, Financial Reporting and Development, Prudential plc
Sep. 24, 2007 Christianna Wood, Chair, Accounting and Auditing Practices Committee, International Corporate Governance Network
Sep. 24, 2007 Paul S. Graham, III, vice President, Insurance Regulation & Chief Actuary, American Council of Life Insurers
Sep. 24, 2007 PricewaterhouseCoopers LLP
Sep. 24, 2007 Microsoft Corporation
Sep. 24, 2007 Patrick E. Hopkins, Ph. D., Chair, Financial Reporting Policy Committee, American Accounting Association, Financial Accounting and Reporting Section, Bloomington, Indiana
Sep. 24, 2007 Hyunsuk Kwak
Sep. 24, 2007 Anthony Valoroso, Deputy Comptroller, American International Group, Inc.
Sep. 24, 2007 Matthew L. Schroeder, Chair, Dealer Accounting Committee, SIFMA
Sep. 24, 2007 Desmond Wright, Senior Manager, Corporate Reporting, The Institute of Chartered Accountants in England and Wales
Sep. 24, 2007 Norman D. Slonaker, Chair, Committee on Financial Reporting, New York City Bar
Sep. 24, 2007 Jeff Mahoney, General Counsel, Council of Institutional Investors
Sep. 24, 2007 Neri Bukspan, Managing Director and Chief Accountant, and Ronald Joas, Director, Financial Reporting, Standard & Poor's
Sep. 24, 2007 David Schraa, Director, Regulatory Affairs Department, Institute of International Finance
Sep. 24, 2007 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Sep. 24, 2007 Ernst & Young LLP
Sep. 24, 2007 Grant Thornton LLP
Sep. 24, 2007 Jerry de St. Paer, Chairman, Group of North American Insurance Enterprises, New York, New York
Sep. 24, 2007 Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc.
Sep. 24, 2007 Russell Read, Chief Investment Officer, CalPERS
Sep. 24, 2007 Michael J. Ryan, Jr., Executive Director and Senior Vice President, U.S. Chamber of Commerce, Washington, D.C.
Sep. 24, 2007 Dennis J. Hickey, Vice President and Corporate Controller, Colgate-Palmolive Company
Sep. 24, 2007 Clive Standish, Chief Financial Officer, and William Widdowson, Head Group Accounting Policy, UBS AG
Sep. 24, 2007 Lee S. Ainslie, III, Managing Partner, and Jane B. Adams, Managing Director, Maverick Capital
Sep. 24, 2007 Bob Deere, Vice President Accounting and Reporting, Shell International B.V.
Sep. 24, 2007 KPMG IFRG Limited
Sep. 24, 2007 Sullivan and Cromwell LLP, London, United Kingdom
Sep. 24, 2007 Jack Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland
Sep. 24, 2007 Liz Murrall, Senior Adviser Corporate Governance, IMA
Sep. 24, 2007 Charlotte Jones, Managing Director, Head of Accounting Policy Group, eutsche Bank AG London
Sep. 24, 2007 Douglas J. Flint, Group Finance Director, HSBC Holdings plc
Sep. 24, 2007 Rajan Kapoor Group Chief Accountant, Royal Bank of Scotland Group plc
Sep. 24, 2007 Anja Korhonen, Senior Vice President, Head of Group Finance & Control,Nokia Corporation
Sep. 24, 2007 Corporate Reporting Users’ Forum
Sep. 24, 2007 Douglas A. Proll, Chief Financial Officer and Senior Vice-President, Finance, Canadian Natural Resources Limited
Sep. 24, 2007 Richard Whiting, Executive Director and General Counsel, Financial Services Roundtable
Sep. 24, 2007 Melissa Allen, Chair of ISDA’s European Accounting Committee, Managing Director, Credit Suisse and Ed Duncan, Policy Director, ISDA
Sep. 24, 2007 John Wroe, Director Group Financial Control and Treasury, BT Group plc
Sep. 24, 2007 Jérôme P. Chauvin, Director, Company Affairs Department, BusinessEurope
Sep. 24, 2007 Anna-Lena Söderlund, Chief Accounting Officer, Swedish Export Credit Corporation
Sep. 24, 2007 J. H. van Barneveld, Group Controller, ING Group
Sep. 24, 2007 Marianne Harrison, Executive Vice President and Controller, Manulife Financial
Sep. 24, 2007 Ondrej Petr, International Capital Market Association
Sep. 24, 2007 Patrick de Cambourg, Chairman of the Group Executive Board, Mazars
Sep. 24, 2007 Renato Fassbind, Chief Financial Officer, and Rudolf Bless, Chief Accounting Officer, Credit Suisse Group
Sep. 24, 2007 Nick Rose, Chief Financial Officer, Diageo plc
Sep. 24, 2007 Nick Topazio, Business & Financial Reporting Specialist, Financial Reporting Development Group, CIMA, London and Jim Metcalf, Chairman of Financial Reporting Development Group, CIMA London
Sep. 24, 2007 Andrew A. Bernstein and Nicolas Grabar, Cleary, Gottlieb, Steen & Hamilton LLP
Sep. 24, 2007 Paul Boyle, Chief Executive, Financial Reporting Council
Sep. 24, 2007 John Ramsay, Chief Financial Officer, Syngenta AG
Sep. 24, 2007 Li Zhang
Sep. 23, 2007 Brent Kobayashi, Masters of Accounting Candidate, University of Hawaii at Manoa, Shidler College of Business
Sep. 23, 2007 Hoa Nhu, Graduate Student, Master of Accounting, School of Accountancy – Shilder College of Business Administration, University of Hawaii at Manoa
Sep. 23, 2007 Daniel T. Kay, MAcc candidate, University of Hawaii, Manoa
Sep. 22, 2007 Terry Warfield, PhD, Associate Professor of Accounting, University of Wisconsin – Madison
Sep. 22, 2007 Sam Ooka
Sep. 21, 2007 Pascal Desroches, Chair, Financial Reporting Committee, Institute of Management Accountants
Sep. 21, 2007 Helen A. Weir, Group Finance Director, Lloyds TSB Group plc, London, United Kingdom
Sep. 21, 2007 Tong Yu, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on behalf of Mitsubishi UFJ Financial Group
Sep. 21, 2007 Michael Smith, Group Chief Accountant, Unilever plc
Sep. 21, 2007 Members of EALIC and Members of UNIQUE
Sep. 21, 2007 David A. Lifson, President, New York State Society of Certified Public Accountants
Sep. 21, 2007 Deloitte Touche Tohmatsu
Sep. 21, 2007 Denis Duverne, Chief Financial Officer, AXA; Peter Voser, Chief Financial Officer, Royal Dutch Shell; and Clive Standish, Chief Financial Officer, UBS AG
Sep. 21, 2007 Donna J. Fisher, Director, Tax and Accounting, American Bankers Association
Sep. 21, 2007 Ken Lever, Chairman, The Hundred Group - Financial Reporting Committee
Sep. 21, 2007 Alexis L. Serfaty, Policy Director, European-American Business Council, Washington, District of Columbia
Sep. 21, 2007 Klaus-Peter Naumann, Chief Executive Officer, Institut der Wirtschaftsprüfer in Deutschland
Sep. 21, 2007 FW M. Starkie, Group Vice President & Chief Accounting Officer, BP p.l.c.
Sep. 20, 2007 Jane Diplock, A0, Chairman,Securities Commission
Sep. 20, 2007 Peter Martin, CA, Director, Canadian Accounting Standards Board
Sep. 19, 2007 Dr. Peter Baumgartner, Chair Executive Committee and Dr. Jan Atteslander, Member Executive, SwissHoldings
Sep. 19, 2007 Denis Duverne, Chairman, European Insurance CFO Forum
Sep. 19, 2007 B. Craig Owens, Executive Vice President & Chief Financial Officer, Delhaize Group
Sep. 19, 2007 Katrin Burkardt and Silvia Schutte
Sep. 18, 2007 Memorandum from the Office of the Chief Accountant regarding an August 8, 2007, meeting with representatives of the Committee on Corporate Reporting of Financial Executives International
Sep. 18, 2007 Memorandum from the Office of the Chief Accountant regarding an August 15, 2007, meeting with representatives of the Professional Practice Executive Committee of the Center for Audit Quality
Sep. 18, 2007 Ian Harrison, Director, London Investment Banking Association
Sep. 18, 2007 Yoshiki Yagi, Chairman, Sub-Committee on Accounting, Nippon Keidanren (Japan Business Federation)
Sep. 15, 2007 Robert Köthner, Vice President, Chief Accounting Officer and Dr. Friedrich Siener, Director, Methods Group, Daimler Chrysler
Sep. 14, 2007 Dr. Chungwoo Suh, Chairman, International Financial Reporting Standards Review Committee, Vice Chairman, Korea Accounting Standards Board
Sep. 10, 2007 Raymund Breu, Chief Financial Officer and Malcolm Cheetham, Chief Accounting Officer, Novartis
Sep. 7, 2007 Robert H. Colson, Chair, Financial Accounting Standards Committee, American Accounting Association
Sep. 7, 2007 Andrew Conway, Deputy Chief Executive Officer, National Institute of Accountants
Aug. 31, 2007 Jack Ciesielski, Member, Investors Technical Advisory Committee
Aug. 30, 2007 Joanna Perry, Chairman -Financial Reporting Standards Board, Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants
Aug. 27, 2007 Adebayo Agbejule D.Sc., University of Applied Sciences, Wolffintie 30, Fin-65200 Vaasa, Finland and Ashley W. Burrowes, PhD, FCA, University of Wisconsin, La Crosse, Wisconsin 54601, USA, Director of ACAUS
Aug. 27, 2007 Robert Mladek, CEO, North Beach Holdings, Ltd., Praha, Czech Republic
Aug. 19, 2007 Steven Balsam, Ph.D., C.P.A., Professor of Accounting, Fox School of Business, Temple University, Philadelphia, Pennsylvania
Aug. 17, 2007 Bruce E. Stern, General Counsel and Managing Director, Financial Security Assurance Holdings Ltd.
Aug. 5, 2007 Jane Soper, Jacksonville, Florida
Jul. 25, 2007 Michael Klein, Co-President Markets & Banking and CEO Global Banking, Citigroup, On behalf of Charles Prince, TABD US co-Chairman, Chairman and CEO, Citigroup and Martin Broughton, TABD EU co-Chairman, Chairman, British Airways
Jul. 18, 2007 Memorandum from the Executive Staff regarding a July 16, 2007 meeting with representatives of INVESCO PLC
Jul. 16, 2007 Greg Taylor, Vice President and Chief Financial Officer and Paul Rivett, Vice President and Chief Legal Officer, Fairfax Financial Holdings Limited, Toronto, Canada
Jul. 14, 2007 Marvin A. Frenkel, Esquire
Jul. 12, 2007 William Craven, CPA
Jul. 10, 2007 Lawrence A. Cunningham, Professor of Law, George Washington University, Washington, District of Columbia
Jul. 4, 2007 John C. Rader, Independent Investor, Peachtree City, Georgia

Modified: 11/20/2007