Comments on Proposed Rule: Management's Report on Internal Control Over Financial Reporting; Comments in Response to Request for Additional Comment on the definition of the term "significant deficiency"; Comments in Response to Proposed Interpretation and Proposed Rule regarding management's evaluation and assessment of internal control over financial reporting

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Date Received
Date Letter Type Release Number Commenter Name
Public Comment 33-8762 Marianne Harrison, Executive Vice President & Controller, Manulife Financial
Public Comment 33-8762 Marie K. Lee, Director and Counsel, Finance Tax Policy, AeA
Public Comment 33-8762 Michael E. Keane, Vice President and Chief Financial Officer of Computer Sciences Corporation
Public Comment 33-8762 Michelle Lange, 2008 Accounting Graduate, University of Wisconsin-La Crosse
Public Comment 33-8762 Neal L. Wolkoff, Chairman and CEO, American Stock Exchange
Public Comment 33-8762 Nila Panyasithavong, 2007 Finance Major, University of Wisconsin- La Crosse
Public Comment 33-8762 Nina Stofberg, CA (SA), Group SOX Compliance Manager, Sasol Group Services (Pty) Ltd.
Public Comment 33-8762 Norman D. Slonaker, Chair, Financial Reporting Committee, New York City Bar Association
Public Comment 33-8762 Patricia J Harned, Ph.D., President, Ethics Resource Center, Washington, District of Columbia
Public Comment 33-8762 Paul Moxey, Head of Corporate Governance and Risk Management, The Association of Chartered Certified Accountants
Public Comment 33-8762 Peter A. Bridgman, PepsiCo, Inc.
Public Comment 33-8762 Philip Broadley Chairman, The Hundred Group of Finance Directors
Public Comment 33-8762 Philip V. Bancroft, Chief Financial Officer, ACE Limited
Public Comment 33-8762 PricewaterhouseCoopers LLP
Public Comment 33-8762 Reznick Group, P.C.
Public Comment 33-8762 Richard A. Mueller, American Electric Power, Vice President--Audit Services
Public Comment 33-8762 Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, Washington, District of Columbia
Public Comment 33-8762 Robert F. Richter, CPA, Newtown Square, Pennsylvania
Public Comment 33-8762 Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales
Public Comment 33-8762 Robert S. Nichols, Financial Services Forum, Washington, District of Columbia
Public Comment 33-8762 Russell Read, Chief lnvestment Officer, CalPERS
Public Comment 33-8762 Sabrina Gicaletto, Controller, RAM Energy Resources, Inc.
Public Comment 33-8762 Sharon A. Haeger, Regulatory Counsel, Americas Community Bankers
Public Comment 33-8762 Stephen J. Wuori, Chair, Executive Vice President and Chief Financial Officer, Enbridge Inc.
Public Comment 33-8762 Steve Bartlett, President CEO, The Financial Services Roundtable, Washington, District of Columbia
Public Comment 33-8762 Valarie L. Sheppard, Vice President, Comptroller, The Procter & Gamble Company
Public Comment 33-8762 Valentina G. Bruno, Ph.D., Economist, The World Bank, Washington, District of Columbia
Public Comment 33-8762 Victoria D. Hadfield, President, SEMI North America, and Jodi Shelton, Executive Director, FSA
Public Comment 33-8762 William H. Hernandez, CFO, PPG Industries, Inc., Pittsburgh, Pennsylvania
Public Comment 33-8762 Alec Leavitt, 2008 CPA Candidate, University of Wisconsin-La Crosse, La Crosse, Wisconsin

Last Reviewed or Updated: Jan. 7, 2026

File Number
S7-24-06
Release Number
33-8811
33-8762
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