Comments on Rulemaking Petition:
Clarification of Material Disclosures With Respect to Financially Significant Environmental Liabilities and Compliance with Existing Material Financial Disclosures

[File No. 4-463]

• Comments have been received from individuals and entities using a variety of Letter Types:

• Letter Type A:	82
• Letter Type B:	7

• Valerie Heinonen, June 19, 2005 (File name: vheinonen061905.pdf)
   
• Laura Penn, October 19, 2004 (File name: lpenn101904.pdf)
   
• Michael Jeffries, September 21, 2004 (File name: mjeffries092104.htm)
   
• Comments of Steven B. Hellem, Executive Director, Corporate Environmental Enforcement Council, Inc., July 12, 2004 (File name: 4463-17.pdf)
   
• Comments of Dhananjaya Arekere, May 27, 2004 (File name: darekere052704.htm)
   
• Comments of Susan Jordan, SSND, Coordinator, Midwest Coalition for Responsible Investment, October 22, 2003 (File name: midwest102203.txt)
   
• Comments of Garvin F. Jabusch, Vice President, Sierra Club Mutual Funds, Forward Management, LLC., September 25, 2003 (File name: 4463-15.pdf)
   
• Comments of Jerry Hardt, July 30, 2003 (File name: jhardt073003.txt)
   
• Comments of Julie Rogers, July 17, 2003 (File name: 4463-12.pdf)
   
• Comments of Steve Lippman, Senior Social Research Analyst, Trillium Asset Management Corporation, July 2, 2003 (File name: trillium070203.htm)
   
• Comments of Stuart Auchincloss, May 24, 2003 (File name: sauchincloss052403.txt)
   
• Comments of William C. Thompson, Jr., Comptroller of the City of New York, May 7, 2003 (File name: comptrnyc050703.pdf)
   
• Comments of James McRitchie, Editor, CorpGov.Net, Elk Grove, CA, October 6, 2002 (File name: jmcritchie1.txt)
   

http://www.sec.gov/rules/petitions/4-463.shtml