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Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
[Release No. 33-8982; File No. s7-27-08]
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| May 10, 2010 | Erik J. De Vries, Student, Saint John, Indiana |
| Feb. 18, 2010 | Gregory M. Smith, CPA, Director, Operations/
Compliance & Fund Accounting, Investment Company Institute |
| Dec. 9, 2009 | Royal T. Hudspeth |
| Aug. 6, 2009 | Memorandum from the Office of Office of Commissioner Luis A. Aguilar regarding a July 17, 2009, meeting with representatives of PriceWaterhouseCoopers LLP. |
| May 15, 2009 | Memorandum from the Office of the Chief Accountant regarding a May 12, 2009, meeting with a representative of Bruegel. |
| May 15, 2009 | Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association Business Law Section, Boston, Massachusetts |
| May 12, 2009 | Zane D. Blackburn, Office of the Comptroller of the Currency; Robert F. Storch, Federal Deposit Insurance Corporation; Jeffrey J. Geer, Office of Thrift Supervision; Arthur W. Lindo, Board of Governors of the Federal Reserve System; Melinda Love, National Credit Union Administration |
| Apr. 29, 2009 |
Phil Ameen, New Canaan, Connecticut |
| Apr. 28, 2009 | Rep. Lee Terry, U.S. House of Representatives |
| Apr. 28, 2009 | Dr. Terry M. Saigh, C.P.A., Ph.D., The London Centre for International Corporate Governance Law |
| Apr. 28, 2009 | Matthew L. Schroeder, Chairman, Dealer Accounting Committee, Securities Industry and Financial Markets Association |
| Apr. 24, 2009 | Paul V. Boyle, Chief Executive, Financial Reporting Council |
| Apr. 21, 2009 | Jeffrey H. Ellis, Managing Director and Jeannot Blanchet, Managing Director, Huron Consulting Group |
| Apr. 21, 2009 | Cleary Gottlieb Steen & Hamilton LLP |
| Apr. 21, 2009 | Jamie S. Miller, Vice President and Controller, General Electric Company |
| Apr. 21, 2009 | Andrea Psoras |
| Apr. 21, 2009 | Hans van Damme, President, Federation of European Accountants |
| Apr. 20, 2009 | Vincent Alicandri, International President, Tax Executive Institute, Inc. |
| Apr. 20, 2009 | Gretchen R. Haggerty, Executive Vice President Chief Financial Officer, U.S. Steel Corporation, Pittsburgh, Pennsylvania |
| Apr. 20, 2009 | Matthew W. Geekie, Senior Vice President, Secretary and General Counsel, Graybar Electric Company, Inc. |
| Apr. 20, 2009 | D. Keith Bell, Senior Vice President, Accounting Policy, The Travelers Companies, Inc. |
| Apr. 20, 2009 | Richard Martin, Head of financial reporting, Association of Chartered Certified Accountants |
| Apr. 20, 2009 | Chris Plasterr, Graduate Accounting Student, Duquesne University |
| Apr. 20, 2009 | Kimberly Ross, Master of Accountancy Student, John F. Donahue Graduate School of Business, Duquesne University |
| Apr. 20, 2009 | Mary Hartman Morris, Investment Officer, California Public Employees’ Retirement System |
| Apr. 20, 2009 | Vincent Alicandri, International President, Tax Executives Institute, Inc. |
| Apr. 20, 2009 | Sandra J. Peters, Vice President & Corporate Controller, MetLife, Inc. |
| Apr. 20, 2009 | Bob Laux, Senior Director, Financial Accounting and Reporting, Microsoft |
| Apr. 20, 2009 | Christianna Wood and Louis F. Moret, International Corporate Governance Network |
| Apr. 20, 2009 | Arnold C. Hanish, Chairman, Committee on Corporate Reporting, Financial Executives International and Ronald D. Dickel, Chairman, Committee on Taxation, Financial Executives International |
| Apr. 20, 2009 | Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization (BIO) |
| Apr. 20, 2009 | PricewaterhouseCoopers LLP |
| Apr. 20, 2009 | Susan S. Grafton, Vice President, Controller and Chief Accounting Officer, Best Buy Co., Inc. |
| Apr. 20, 2009 | Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc. |
| Apr. 20, 2009 | Nicolas Véron |
| Apr. 20, 2009 | James Bradford Ramsay, General Counsel, National Association of Regulatory Utility Commissioners |
| Apr. 20, 2009 | John J. Stephens, Sr. Vice President and Controller, AT&T Services, Inc. |
| Apr. 20, 2009 | Stewart Glendinning, Chief Financial Officer, Molson Coors Brewing Company |
| Apr. 20, 2009 | Shannon S. Warren, JPMorgan Chase, New York, New York |
| Apr. 20, 2009 | Arnold C. Hanish, CPA, Vice President Finance and CAO, Eli Lilly and Company, Indianapolis, Indiana |
| Apr. 20, 2009 | Gregory N. Ramsey, Vice President, Accounting Policy, Fannie Mae |
| Apr. 20, 2009 | Steven P. Whaley, Senior Vice President & Controller, Wal-Mart Stores, Inc. |
| Apr. 20, 2009 | Iain Mackay, Senior Executive Vice President and Chief Financial Officer, HSBC North America |
| Apr. 20, 2009 | Ralph Odermatt, Managing Director, and John Gallagher, Managing Director, UBS AG |
| Apr. 20, 2009 | Annmarie T. Hagan, Vice President, Chief Accounting Officer and Corporate Controller, CIGNA Corporation |
| Apr. 20, 2009 | Bruce Pounder, CMA, CFM, DipIFR (ACCA), Chair, IMA Small Business Financial and Regulatory Affairs Committee |
| Apr. 20, 2009 | Alexis L. Serfaty, European-American Business Council, Washington, District of Columbia |
| Apr. 20, 2009 | Paul J. Cienki, Chairman and Matthew M. Miller, Executive Director, Corporate Roundtable on International Financial Reporting, Washington, District of Columbia |
| Apr. 20, 2009 | BDO Seidman, LLP |
| Apr. 20, 2009 | Matt Simmons, Vice President & Controller, PPL Corporation |
| Apr. 20, 2009 | Phillip L. Carson, Assistant General Counsel, American Insurance Association |
| Apr. 20, 2009 | Doug Lowenstein, President, Private Equity Council, Washington, District of Columbia |
| Apr. 20, 2009 | Reznick Group, P.C. |
| Apr. 20, 2009 | Bill G. Debuque, CPA, CFE, Glenolden, Pennsylvania |
| Apr. 20, 2009 | Keith C. Peterka, CPA, Mayer Hoffman McCann P.C. |
| Apr. 20, 2009 | Jeff Mahoney, General Counsel, Council of Institutional Investors |
| Apr. 20, 2009 | Sandra L. Kennedy, President, Retail Industry Leaders Association, Arlington, Virginia |
| Apr. 20, 2009 | Gregory A. Sigrist, Managing Director, Global Head of Accounting Policy, Morgan Stanley |
| Apr. 20, 2009 | Frank Loughery, Abbott Park, Illinois |
| Apr. 20, 2009 | Jeffrey M. Stone, Vice President Controller, Progress Energy, Inc. |
| Apr. 20, 2009 | Nigel V. Sleigh-Johnson, ACA, Head of Finanacial Reporting Faculty, ICAEW, London, United Kingdom |
| Apr. 20, 2009 | David E. Adante, Executive Vice President, CFO and Secretary; and Nicholas R. Sucic, Vice President and Controller; The Davey Tree Expert Company |
| Apr. 20, 2009 | Michael M. Monahan, Director of Accounting Policy, American Council of Life Insurers, Washington, District of Columbia |
| Apr. 20, 2009 | George L. Yungmann, Senior Vice President, Financial Standards, and Sally R. Glenn, Director, Financial Standards, National Association of Real Estate Investment Trusts |
| Apr. 20, 2009 | Gregg Sonnen, SVP and Chief Accounting Officer, First Data Corporation, Greenwood Village, Colorado |
| Apr. 20, 2009 | Richard Murray, Chairman U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia |
| Apr. 20, 2009 | Michael French, Manulife Financial, Toronto, Canada |
| Apr. 20, 2009 | McGladrey & Pullen, LLP |
| Apr. 20, 2009 | David K. Owens, Executive Vice President, Business Operations, Edison Electric Institute |
| Apr. 20, 2009 | Jonathan Chadwick, Senior Vice President, Corporate Controller and Principal Accounting Officer, Cisco Systems, Inc. |
| Apr. 20, 2009 | Sutherland, on behalf of the Committee of Annuity Insurers, Washington, District of Columbia |
| Apr. 20, 2009 | Michael J. Wood, Raytheon Company, Waltham, Massachusetts |
| Apr. 20, 2009 | Roy Centrella, Chairman, American Gas Association Accounting Advisory Council, Washington, District of Columbia |
| Apr. 20, 2009 | John A. Park, New York, New York |
| Apr. 20, 2009 | Leah Koontz, Corporate Controller, Southwest Airlines Co., Dallas, Texas |
| Apr. 20, 2009 | Neri Bukspan, Managing Director, Chief Quality Officer, and Chief Accountant; Joyce Joseph-Bell, Senior Director, Financial Reporting; and Sherman Myers, Director, Financial Reporting; Standard & Poor's Ratings Services |
| Apr. 20, 2009 | K. Michael Davis, Controller and Chief Accounting Officer, FPL Group, Inc., Juno Beach, Florida |
| Apr. 20, 2009 | Glenn P. Barba, Vice President, Controller and Chief Accounting Officer, CMS Energy Corporation and Consumers Energy Company |
| Apr. 20, 2009 | Norman D. Slonaker, Chair, Financial Reporting Committee, The Association of the Bar of the City of New York |
| Apr. 20, 2009 | Phillip P. DePaul, Vice President, Chief Accounting Officer, eBAy Inc. |
| Apr. 20, 2009 | Hans E. Vanden Noort, Sr. Vice President and Chief Financial Officer, Rayonier Inc. |
| Apr. 20, 2009 | Martha L. Frye, Senior Vice President and Chief Accounting Officer, Nationwide Insurance |
| Apr. 20, 2009 | Ashwini Sawhney, Vice President and Controller, Dominion Resources Services |
| Apr. 20, 2009 | Charlotte Jones, Managing Director, Head of Accounting Policy and Advisory Group, Deutsche Bank AG |
| Apr. 20, 2009 | Kurt N. Schacht, Managing Director, CFA Institute for Financial Market Integrity and Gerald I. White, CFA Chairman, Corporate Disclosure Policy Council |
| Apr. 20, 2009 | Gregory M. Smith, Director – Operations/Compliance & Fund Accounting, Investment Company Institute |
| Apr. 20, 2009 | Philip Berman, DAS Consulting LLC |
| Apr. 20, 2009 | Amy Hutchinson, Assistant Director, Accounting & Auditing, Institute of Chartered Accountants of Scotland |
| Apr. 20, 2009 | Carleen C. Kohut, SVP and Chief Financial Officer, National Retail Federation |
| Apr. 20, 2009 | Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc. |
| Apr. 20, 2009 | Jade C. West, Senior Vice President-Government Relations, National Association of Wholesaler-Distributors |
| Apr. 20, 2009 | Edward J. Lipkus, Executive Vice President and Chief Financial Officer, First Commonwealth Financial Corporation |
| Apr. 20, 2009 | Nick Topazio, Business & Financial Reporting Specialist, Financial Reporting Development Group, CIMA, London and Charles Batchelor, Chairman of Financial Reporting Development Group, CIMA, London |
| Apr. 20, 2009 | Carolyn Sizemore, Vice President and Controller, CSX Corporation, Jacksonville, Florida |
| Apr. 20, 2009 | Eric Cremers, Vice President, Finance and Chief Financial Officer, Potlatch Corporation |
| Apr. 20, 2009 | Richard Bird, Executive Vice President, Chief Financial Officer
& Corporate Development, Enbridge Inc. |
| Apr. 20, 2009 | Richard O. Lund, Vice President, Controller & Principal Accounting Officer and
William F. Koschak, Vice President, Financial Reporting, General Mills, Inc. |
| Apr. 19, 2009 | Karin Dzura |
| Apr. 19, 2009 | Gregory Misiorek, CPA MBA, Business Information Services, LLC |
| Apr. 19, 2009 | Olakorede Obilanade, Duquesne University, John F.Donahue Graduate School of Business |
| Apr. 19, 2009 | Larry P. Rapp, Sanctuary Financial Group, Inc. |
| Apr. 19, 2009 | Shaneen Friedemann, Owner, Synergy Office Strategies |
| Apr. 19, 2009 | Sharon L. Stewart, Duquesne University |
| Apr. 18, 2009 | Qing Li |
| Apr. 18, 2009 | Shyam Sunder, Yale University |
| Apr. 17, 2009 | C. Bradford Richmond, Senior Vice President, Chief Financial Officer, Darden Restaurant, Inc. |
| Apr. 17, 2009 | Charles A. Aquard, Executive Director, National Association of State |
| Apr. 17, 2009 | "Patrick E. Hopkins, Chair; Mark Bradshaw; Carolyn Callahan; Jack Ciesielski; Elizabeth Gordon; Mark Kohlbeck; Leslie Hodder; Robert Laux; Sarah
McVay; Thomas Stober; Phillip Stocken; and Teri Lombardi Yohn, AAA FARS Financial Reporting Policy Committee |
| Apr. 17, 2009 | Eduardo Cordeiro, Executive Vice President and Chief Financial Officer, Cabot Corporation |
| Apr. 17, 2009 | Joseph A. Householder, Senior Vice President, Controller and Chief Accounting Officer, Sempra Energy and Robert Schlax, Vice President, Controller and Chief Financial Officer, Southern California Gas Company and San Diego Gas & Electric Company |
| Apr. 17, 2009 | John J. McEnerney, Chief of Regulatory Accounting, New York State Banking Department |
| Apr. 17, 2009 | Carol Ann Frost, Chair; Elaine Henry; and Steve Lin, International Accounting Section |
| Apr. 17, 2009 | Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer, FirstEnergy Corp. |
| Apr. 17, 2009 | Mark A. Supin |
| Apr. 17, 2009 | Jill Stuart, Senior Vice President, Accounting & Finance and Chief Accounting Officer and Cherie Barrett, Senior Director, Financial Reporting, tw telecom inc. |
| Apr. 17, 2009 | Robert A. Morse, Vice President, Global Finance Initiatives, The McGraw-Hill Companies |
| Apr. 17, 2009 | Robert J. Pasterick, Vice President and Corporate Controller, The Boeing Company, Chicago, Illinois |
| Apr. 17, 2009 | Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI |
| Apr. 17, 2009 | Dennis P. Miller, Senior Vice President and Controller, J.C. Penney Company, Inc. |
| Apr. 17, 2009 | Beth A. Bombara, Senior Vice President and Controller, The Hartford Financial Services Group, Inc. |
| Apr. 17, 2009 | Wallace Macmillan, Chief Financial Officer, Central European Media Enterprises Ltd. |
| Apr. 17, 2009 | Robert J. Barish, Senior Vice President & Controller, Verizon Communications Inc. |
| Apr. 16, 2009 | Burkhard Keese, Head of Group Financial Reporting, Allianz SE |
| Apr. 16, 2009 | Giulio Terzariol, Chief Financial Officer, Allianz Life Insurance Company of North America |
| Apr. 16, 2009 | Bernard Dvorak, Senior Vice President, Co-Chief Anancial Officer, Liberty Global |
| Apr. 16, 2009 | Mark A. Humphrey, Chevron Corporation, Vice President and Comptroller, Chevron Corporation |
| Apr. 16, 2009 | John E. Banu, Controller, MeadWestvaco Corporation |
| Apr. 16, 2009 | Teresa P. Gordon, Professor of Accounting, University of Idaho, Moscow, Idaho |
| Apr. 16, 2009 | Scott Molony, Chief Accountant, FERC, Washington, District of Columbia |
| Apr. 16, 2009 | KPMG LLP |
| Apr. 15, 2009 | David A. Wheat, Executive Vice President and Chief Financial Officer, ING Insurance Americas |
| Apr. 15, 2009 | Robert L. Morris, Executive Vice President and Chief Accounting Officer, KeyCorp |
| Apr. 15, 2009 | Winston M. Talbert, Executive Vice President and Chief Financial Officer, Plains Exploration & Production Company |
| Apr. 15, 2009 | Tony R. Thene, Vice President and Controller, Alcoa Inc. |
| Apr. 15, 2009 | Michael Starkie, Vice President & Chief Accunting Officer, BP p.l.c. |
| Apr. 15, 2009 | Todd Markus, VP - Accounting Finance and Enterprise Governance, Accretive Solutions |
| Apr. 14, 2009 | Tim G. Guttman, Vice President, Corporate Controller, AmerisourceBergen Corporation |
| Apr. 14, 2009 | Charles P. Cooley, Chief Financial Officer and W. Scott Emerick, Corporate Controller, The Lubrizol Corporation, Wickliffe, Ohio |
| Apr. 14, 2009 | J.H. Cohn LLP, Accountants and Consultants, Roseland, New Jersey |
| Apr. 14, 2009 | Kevin M. Ozan, Corporate Senior Vice President and Controller, McDonald's Corporation |
| Apr. 14, 2009 | Robert H. Colson, Chair, Financial Accounting Standards Committee, American Accounting Association |
| Apr. 13, 2009 | Wayne R. Brownlee, Executive Vice President and Chief Financial Officer, Potash Corporation of Saskatchewan Inc. |
| Apr. 13, 2009 | Hugh J. Campbell, CPA, New York, New York |
| Apr. 12, 2009 | Peter A. Bridgman, Senior Vice President and Controller, PepsiCo, Inc. |
| Apr. 12, 2009 | Carl Olson, Chairman, Fund for Stockowners Rights, Washington, District of Columbia |
| Apr. 9, 2009 | Cynthia M. Fornelli, Executive Director, Center for Audit Quality |
| Apr. 9, 2009 | G. Glenn Menuz, CA, Vice-President and Controller, TransCanada Corporation |
| Apr. 9, 2009 | Mark F. Wille, CPA, Chair, Accounting Principles and Auditing Standards Committee, California Society of Certified Public Accountants, Redwood City, California |
| Apr. 9, 2009 | W. Larry Cash, Executive Vice President & Chief Financial Officer; T. Mark Buford, Vice President & Chief Accounting Officer; and Kevin J. Hammons, Vice President, Financial Reporting; Community Health Systems, Inc. |
| Apr. 9, 2009 | Ernest A. Almonte, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants |
| Apr. 8, 2009 | Reed N. Brimhall, Vice President. Controller and Chief Accounting Officer, URS Corporation |
| Apr. 8, 2009 | Barry J. Niziolek, Vice President and Controller, E.I. du Pont de Nemours and Company |
| Apr. 8, 2009 | Marion C. Blakey, President and Chief Executive Officer, Aerospace Industries Association |
| Apr. 7, 2009 | Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation, Los Angeles, California |
| Apr. 7, 2009 | Michael Pakaluk, Ph.D. |
| Apr. 7, 2009 | Sabra Harrington, Vice President and Controller, Spectra Energy Corp, Houston, Texas |
| Apr. 7, 2009 | David Schraa, Director, Regulatory Affairs, Institute of International Finance, Washington D.C., District of Columbia |
| Apr. 6, 2009 | John Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation |
| Apr. 6, 2009 | Grant Thornton LLP |
| Apr. 3, 2009 | Deloitte & Touche LLP |
| Apr. 3, 2009 | Paul Huck, Sr. Vice President and CFO, Air Products and Chemicals, Inc. |
| Apr. 2, 2009 | John J. Castellani, President, Business Roundtable |
| Apr. 1, 2009 | Barbara Scherer, Senior Vice President, Finance and Administration and Chief Financial Officer, Plantronics, Inc. |
| Apr. 1, 2009 | Paul Bowman, Vice President and Interim Chief Financial Officer and Rae Ann Werner, Vice President, Corporate Controller and Chief Accounting Officer, Cymer Inc. |
| Mar. 31, 2009 | George Tayar, CPA, Sunrise, Florida |
| Mar. 30, 2009 | James Roberts, Student, Duquesne University |
| Mar. 30, 2009 | Jonathan Myers, Student |
| Mar. 30, 2009 | Martyn Webster, Vice President of Finance, XenoPort, Inc. |
| Mar. 30, 2009 | Talia M. Griep, Vice President and Corporate Controller, Honeywell International |
| Mar. 30, 2009 | Brad Kimbrough, CPA, Executive Vice President, Controller and Chief Accounting Officer, Regions Financial Corp., Birmingham, Alabama |
| Mar. 27, 2009 | James Campbell, Vice President, Corporate Controller, Intel Corporation |
| Mar. 26, 2009 | Mick Homan, Chair, Financial Reporting Committee Institute of Management Accountants |
| Mar. 26, 2009 | Memorandum from the Office of Commissioner Paredes regarding a March 26, 2009, meeting with representatives of PricewaterhouseCoopers LLP |
| Mar. 25, 2009 | Melissa E. Sungela, Vice President, Corporate Controller
Chief Accounting Officer, The Great Atlantic & Pacific Tea Company |
| Mar. 24, 2009 | David W. Lambert, Senior Vice President and Chief Financial Officer, Plum Creek Timber Company, Inc. |
| Mar. 20, 2009 | Memorandum from the Office of Commissioner Luis A. Aguilar regarding a March 18, 2009, meeting with representatives of Deloitte LLP |
| Mar. 20, 2009 | Memorandum from the Office of Commissioner Luis A. Aguilar regarding a February 11, 2009, meeting with representatives of the International Accounting Standards Board and International Accounting Standards Committee Foundation |
| Mar. 20, 2009 | Memorandum from the Office of Commissioner Luis A. Aguilar regarding a February 5, 2009, meeting with representatives of the Financial Accounting Foundation and Financial Accounting Standards Board |
| Mar. 18, 2009 | Marinilka Barros Kimbro, CFE, Ph.D, Assistant Professor, University of Washington Tacoma |
| Mar. 16, 2009 | Brian F. Miller, Senior Vice President Corporate Governance, Kohl's Department Stores, Inc. |
| Mar. 13, 2009 | Phillip L. Wilson, David A. Bohl, Gary L. Sandefur, The Ohio Society of CPAs |
| Mar. 13, 2009 | Margaret M. Smyth, Vice President, Controller, United Technologies Corporation, Hartford, Connecticut |
| Mar. 11, 2009 | John J. Brennan, Chairman, Financial Accounting Foundation, and Robert H. Herz, Chairman, Financial Accounting Standards Board |
| Mar. 6, 2009 | John L. Merino, Corporate Vice President and Principal Accounting Officer, FedEx Corporation |
| Mar. 6, 2009 | Theresa Barnett |
| Mar. 5, 2009 | Anne B. Fosbre, Ellen M. Kraft, Paul B. Fosbre, Georgia Court University |
| Mar. 5, 2009 | Sharon Sabba Fierstein, President, The New York State Society of Certified Public Accountants |
| Mar. 4, 2009 | Douglas D. Shuma, Chief Accounting Officer, Senior Vice President and Corporate Controller, Telephone and Data Systems, Inc., Middleton, Wisconsin |
| Mar. 4, 2009 | Ernst & Young LLP |
| Mar. 4, 2009 | Rowen B. Bell, Chairperson, Financial Reporting Committee, American Academy of Actuaries |
| Feb. 28, 2009 | Leonard R. Olijar, CFO, BEP, Centreville, Virginia |
| Feb. 26, 2009 | Jerry de St. Paer, Executive Chairman, Group of North American Insurance Enterprises |
| Feb. 26, 2009 | Nathan L. Brown, Student, Seton Hall University School of Law, Newark, New Jersey |
| Feb. 24, 2009 | Shawn S. Fahrer, Accounting Student, Queensborough Community College (CUNY), Flushing, New York |
| Feb. 23, 2009 | David A. Costello, CPA, President & CEO, National Association of State Boards of Accountancy |
| Feb. 20, 2009 | Thomas W. Sweet, Vice President, Corporate Finance and
Chief Accounting Officer, and Annette Such, Accounting Director, Dell Inc. |
| Feb. 19, 2009 | Gregg L. Nelson, Vice President, Accounting Policy and Financial Reporting, IBM Corporation |
| Feb. 19, 2009 | Thomas J. Sadler, Chair, and David A. Costello, President, National Association of State Boards of Accountancy |
| Feb. 18, 2009 | Stephanie Bowman, Chief Financial Officer, Tuesday Morning Corporation |
| Feb. 18, 2009 | Jade C. West, The LIFO Coalition, Washington, District of Columbia |
| Feb. 17, 2009 | Patrick T. Mulva, Vice President and Controller, Exxon Mobil Corporation |
| Feb. 17, 2009 | Julia Higgs, Ph.D., Associate Professor, Florida Atlantic University |
| Feb. 16, 2009 | Geoff Rankin, CEO, CPA Australia Ltd; Graham Meyer, CEO, Institute of Chartered Accountants in Australia; and Roger Cotton, CEO, National Institute of Accountants |
| Feb. 11, 2009 | Memorandum from the Office of Commissioner Paredes regarding a February 11, 2009, meeting with representatives of the International Accounting Standards Board |
| Feb. 9, 2009 | Charles Gibson, Accounting, Professor Emeritus, The University of Toledo |
| Feb. 9, 2009 | Memorandum from the Office of the Chairman regarding a February 6, 2009, meeting with representatives of the Financial Accounting Foundation and Financial Accounting Standards Board |
| Feb. 6, 2009 | Martin L. Miller, Senior Vice President, Chief Accounting Officer and Controller, WellPoint, Inc. |
| Feb. 5, 2009 | Martin Townsend, Instititute of Chartered Accountants in England and Wales, San Ramon, California |
| Feb. 3, 2009 | Elyse Douglas, Executive Vice President and Chief Financial Officer, The Hertz Corporation |
| Feb. 3, 2009 | Nick Pfeiffer, Director, External Reporting and Financial Research, FMC Corporation, Philadelphia, Pennsylvania |
| Feb. 3, 2009 | Margery L. Piercey, CPA, Wolf Company, P.C., Boston, Massachusetts |
| Feb. 2, 2009 | Carl T. Berquist, Executive Vice President, Financial Information and Enterprise Risk Management and Principal Accounting Officer, Marriott International, Inc. |
| Jan. 30, 2009 | Jeffrey M. Stone, Vice President, Accounting, Progressive Energy |
| Jan. 30, 2009 | Memorandum from the Office of Commissioner Troy A. Paredes regarding a January 30, 2009, meeting with representatives of the Center for Audit Quality |
| Jan. 30, 2009 | Jerry de St.Paer, Executive Chair, Group of North American Insurance Enterprises, New York, New York |
| Jan. 30, 2009 | Jack T. Ciesielski, Investors Technical Advisory Committee, Baltimore, Maryland |
| Jan. 30, 2009 | Edward H. Comer, Vice President & General Counsel, Edison Electric Institute |
| Jan. 30, 2009 | K. Michael Davis, Controller and Chief Accounting Officer, FPL Group, Inc., Juno Beach, Florida |
| Jan. 30, 2009 | Memorandum from the Office of Commissioner Troy A. Paredes regarding a January 30, 2009, meeting with representatives of Deloitte LLP |
| Jan. 30, 2009 | Roy R. Centrella, Chairman, American Gas Association Accounting Advisory Council, Vice President and Controller, Southwest Gas Corporation, Washington, District of Columbia |
| Jan. 30, 2009 | Klaus-Peter Naumann, Chief Executive Officer, and Norbert Breker, Technical Director, Accounting and Auditing; Institut der Wirtschaftsprüfer in Deutschland (Institute of Public Auditors in Germany) |
| Jan. 28, 2009 | James F. Barlow, Senior Vice President, Corporate Controller, (Principal Accounting Officer), Allergan, Inc. |
| Jan. 27, 2009 | Kurt Kuehn, Senior Vice President and Chief Financial Officer, United Parcel Service, Inc., Atlanta, Georgia |
| Jan. 26, 2009 | Bernard Dvorak, Senior Vice President, Co-chief Financial Officer |
| Jan. 26, 2009 | Harry S. McGee, III, Vice President, Finance & Corporate Controller, The Boeing Company |
| Jan. 23, 2009 | Arnold C. Hanish, Vice President and Chief Accounting Officer, Eli Lilly and Company |
| Jan. 23, 2009 | Christine DiFabio, CPA, Vice President, Technical Activities, Financial Executives International |
| Jan. 21, 2009 | Thomas N. Tyson, Professor of Accounting, St. John Fisher College, Rochester, New York |
| Jan. 21, 2009 | Jim McGinty, CFO, Hot Topic Inc., City of Industry, California |
| Jan. 19, 2009 | Mike Marchywka, Marietta, Georgia |
| Jan. 19, 2009 | Margaret M. Smyth, Vice President, Controller, United Technologies Corporation, Hartford, Connecticut |
| Jan. 16, 2009 | Graduating Seniors, Jacksonville University, Jacksonville, Florida |
| Jan. 15, 2009 | Douglas J. Flint, Group Finance Director, HSBC Holdings plc, London, England |
| Jan. 15, 2009 | John C. Anderson, CPA, Anderson Associates, Boxford, Massachusetts |
| Jan. 13, 2009 | Marion C. Blakey, President and Chief Executive Officer, Aerospace Industries Association |
| Jan. 12, 2009 | Talia M. Griep, Vice President and Corporate Controller, Honeywell |
| Jan. 12, 2009 | Michael J. Wood, Vice President, Chief Accounting Officer, Raytheon Company |
| Jan. 9, 2009 | Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation, Los Angeles, California |
| Dec. 12, 2008 | Memorandum from the Office of the Chief Accountant regarding the November 12, 2008 Corporate Roundtable on International Financial Reporting |
| Dec. 7, 2008 | Wayne Solomon, ACMA, CMA |
| Dec. 2, 2008 | Michael E. Moore, Akron, Ohio |
| Nov. 28, 2008 | Yasushi Fujita, MBA, Consultant, Japan |
| Nov. 28, 2008 | Yaz Fujita, MBA, IT Consultant, specialized in finance accounting, Minato-ku, Tokyo, Japan |
| Nov. 27, 2008 | Yaz Fujita, MBA, IT Consultant, specialized in finance accounting, Yokohama, Japan |
| Nov. 21, 2008 | Zhen Deng, RiskMetrics Group, Inc. |
| Nov. 21, 2008 | John S. Ferguson, Richardson, Texas |
| Nov. 18, 2008 | Jorge Subirachs, CPA, Mexico, Mexico |
| Nov. 18, 2008 | Alfred M. King |
| Nov. 18, 2008 | Bryan McKinney |
| Nov. 17, 2008 | Edward Randle, CPA, Brandon, Mississippi |
| Oct. 22, 2008 | Rep. Zach Wamp, U.S. House of Representatives |
http://www.sec.gov/comments/s7-27-08/s72708.shtml
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