Comments on Proposed Rule:
Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports

[Release Nos. 33-8089, 34-45741; File No. S7-08-02]

• Memorandum from J. Minke-Girard, regarding June 4, 2002 SEC staff meeting with representatives of the Financial Reporting Committee of the Institute of Management Accountants dated July 12, 2002 (File name: 060402ima1.htm)
   
• Memorandum from Jeffrey J. Minton, Special Counsel, Office of Rulemaking, Division of Corporation Finance regarding June 7, 2002 SEC staff meeting with representatives of the American Society of Corporate Secretaries dated June 7, 2002 (File name: 060702ascs1.htm)
   
• Memorandum from Jeffrey J. Minton, Special Counsel, Office of Rulemaking, Division of Corporation Finance regarding April 23, 2002 SEC staff conversation with James G. McMillan of Hogan & Hartson LLP dated May 20, 2002 (File name: 042302hogan1.htm)
   
• Memorandum from Jeffrey J. Minton, Special Counsel, Office of Rulemaking, Division of Corporation Finance regarding April 18, and April 29, 2002 SEC staff conversations with Roxanne Reardon of Simpson Thacher & Bartlett dated May 15, 2002 (File name: 041802simpson1.htm)
   
• Memorandum from Jeffrey J. Minton, Special Counsel, Office of Rulemaking, Division of Corporation Finance regarding SEC staff conversation with SNL Financial LC dated May 20, 2002 (File name: 052002snilfin1.htm)
   
• Comments of W. Hardy Callcott, SVP & General Counsel, Charles Schwab & Co., Inc., July 2, 2002 (File name: whcallcott1.htm)
   
• Comments of Lawrence Rutkowski, Executive Vice President and Chief Financial Officer, PRIMEDIA Inc., June 6, 2002 (File name: lrutkowski1.htm)
   
• Comments of Stanley Keller, Chair-Committee on Federal Regulation of Securities; Clarence B. Manning, Chair-Subcommittee on Disclosure and Continuous Reporting; David A. Sirignano, Vice Chair-Subcommittee on Disclosure and Continuous Reporting, Subcommittee on Disclosure and Continuous Reporting of the Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association, June 4, 2002 (File name: skeller1.htm)
   
• Comments of Eric Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Co., Boston, MA, May 31, 2002 (File name: eroiter1.htm)
   
• Comments of Professor Joseph A. Grundfest, Stanford Law School and 10 law firms, May 30, 2002 (File name: jagrundfest1.htm)
   
• Comments of Shearman & Sterling, May 29, 2002 (File name: shearmansterling.htm)
   
• Comments of David R. Friedman, Senior Vice President and General Counsel, Parametric Technology Corporation, May 28, 2002 (File name: drfriedman1.htm)
   
• Comments of Paul S. Graham, III, Chief Actuary, American Council of Life Insurers, May 23, 2002 (File name: psgraham1.htm)
   
• Comments of Amy A. Ripepi, Chair, SEC Regulations Committee, American Institute of Certified Public Accountants, May 23, 2002 (File name: aaripepi1.htm)
   
• Comments of John H. Krueger, Jr., Senior Vice President, and Controller, Valero Energy Corporation, May 23, 2002 (File name: jhkreuger1.htm)
   
• Comments of Phillip Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association, May 23, 2002 (File name: pschwartz1.htm)
   
• Comments of Ronald E. Samford, Jr., Executive Vice President and Controller, Hibernia Corporation, May 23, 2002 (File name: resamford1.htm)
   
• Comments of Richard H. Marsh, Senior Vice President and Chief Financial Officer, FirstEnergy Corp., May 23, 2002 (File name: rhmarsh1.htm)
   
• Comments of Mari-Anne Pisarri, Pickard and Djinis LLP, on behalf of Corporate Communications Broadcast Network, May 23, 2002 (File name: pisarri1.htm)
   
• Comments of David E. Schulman; Brian M. McCall; Todd C. Gensler, Dechert, May 23, 2002 (File name: schulman1.htm)
   
• Comments of Terrance R. Dolan, Executive Vice President and Controller, U.S. Bancorp, May 23, 2002 (File name: dolan1.htm)
   
• Comments of Pamela M. McIntyre, Assistant Corporate Controller, Commercial Federal Corporation, Omaha, NE, May 23, 2002 (File name: pmmcintyre1.htm)
   
• Comments of Katherine A. Asbeck, Senior Vice President and Controller, Corning Incorporated, Corning, NY, May 23, 2002 (File name: kaasbeck1.htm)
   
• Comments of Katherine Hudson Zrike, First Vice President, General Counsel-Corporate Law Group; John J. Fosina, First Vice President, Corporation Counsel-Merrill Lynch & Co. Inc., Merrill Lynch & Co. Inc., May 23, 2002 (File name: khzrike1.htm)
   
• Comments of Steven J. Crowe, Vice President and Comptroller, Chevron Texaco Corporation, San Francisco, CA, May 23, 2002 (File name: sjcrowe.htm)
   
• Comments of Douglas R. Sharps, Executive Vice President-Finance & Administration and Chief Financial Officer, Trover Solutions, May 23, 2002 (File name: drsharps.htm)
   
• Comments of Mark Goodwin, Group Accountant, MacDermid, Incorporated, May 23, 2002 (File name: mgoodwin.htm)
   
• Comments of John A. Shaw, Chief Financial Officer, Cabot Corporation, May 23, 2002 (File name: jashaw.htm)
   
• Comments of Alvin C. Rodack, CCM, Associate Treasurer, The Ohio State University, Chairman, Government Relations Committee and James R. Haddad, CCM, Vice President Corporate Finance, Cadence Design Systems, Inc., Chairman, Financial Accounting and Investor Relations (FAIR) Task Force, Association for Financial Professionals, May 23, 2002 (File name: acrodack.htm)
   
• Comments of Chris N. Froggatt, Vice President and Controller, Pinnacle West Capital Corporation, May 23, 2002 (File name: cfroggatt.htm)
   
• Comments of Cleary, Gottlieb, Steen & Hamilton, May 23, 2002 (File name: cgsh.htm)
   
• Comments of Joanne Pace, Chair, Dealer Accounting Committee of the Securities Industry Association, May 23, 2002 (File name: jpace.htm)
   
• Comments of David G. Nord, Vice President, Controller, United Technologies Corporation, May 23, 2002 (File name: dnord.htm)
   
• Comments of Bobby L. Doxey, Senior Executive Vice President and Chief Financial Officer, Union Planters Corporation, May 23, 2002 (File name: bdoxey.htm)
   
• Comments of Rand C. Berney, Vice President and Controller, Phillips Petroleum Company, May 23, 2002 (File name: rcberney.htm)
   
• Comments of Grant Thornton LLP, New York, N.Y., May 23, 2002 (File name: grantthornton1.htm)
   
• Comments of Gale E. Klappa, Chief Financial Officer, Southern Company, Atlanta, Ga., May 23, 2002 (File name: geklappa1.htm)
   
• Comments of Connie D. McDaniel, Vice President and Controller, Coca Cola Company, Atlanta, Ga., May 23, 2002 (File name: cdmcdaniel1.htm)
   
• Comments of Les L. Quock, Senior Vice President & Controller, Wells Fargo & Company, May 23, 2002 (File name: llquock1.htm)
   
• Comments of Anthony M. Stollings, Senior Vice President and Controller, Provident Bank, May 23, 2002 (File name: amstollings1.htm)
   
• Comments of W. Bruce Swain, Senior Vice President and Controller, Finance Division, Crawford & Company, May 23, 2002 (File name: wbswain1.htm)
   
• Comments of Neil Roadman, Controller, Great Plains Energy Incorporated, May 23, 2002 (File name: roadman1.htm)
   
• Comments of James E. Swan, Controller, Scana, May 23, 2002 (File name: swan1.htm)
   
• Comments of Frank J. Loughery, Assistant Corporate Controller, Abbott Laboratories May 23, 2002 (File name: loughery1.txt)
   
• Comments of Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc.; Vice Chairman - Corporate Governance Task Force, Chairman - SEC Subcommittee, on behalf of The Business Roundtable, May 23, 2002 (File name: mckinnell1.htm)
   
• Comments of Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc., May 23, 2002 (File name: cangialosi1.htm)
   
• Comments of Tony M. Edwards, Senior Vice President and General Counsel, National Association of Real Estate Investment Trusts, Washington, D.C., May 23, 2002 (File name: tmedwards1.htm)
   
• Comments of W. Cardon Gerner, Vice President and Corporate Controller, Service Corporation International, Houston, Tex., May 23, 2002 (File name: wcgerner1.htm)
   
• Comments of Thomas T. Higgins, Executive Vice President, Operations and CFO, V. I. Technologies, Inc., Watertown, Mass., May 23, 2002 (File name: tthiggins1.htm)
   
• Comments of Sarah A. Miller, Director, Center for Securities, Trust and Investments, American Bankers Association, Washington, D.C., May 23, 2002 (File name: samiller1.htm)
   
• Comments of Sullivan & Cromwell, New York, N.Y., May 23, 2002 (File name: sullivancromwell.htm)
   
• Comments of Deloitte & Touche LLP, Wilton, Conn., May 23, 2002 (File name: deloittetouche.htm)
   
• Comments of Sidley Austin Brown & Wood LLP, Chicago, Ill., May 23, 2002 (File name: Sidley Austin Brown & Wood LLP.htm)
   
• Comments of Edward D. Cameron, Vice President and Treasurer, Heritage Financial Corporation, Olympia, Wash., May 23, 2002 (File name: edcameron1.htm)
   
• Comments of Robert W. Davis, Vice President-Corporate Planning and Reporting, Dell Computer Corporation, Austin, Tex., May 23, 2002 (File name: rwdavis1.htm)
   
• Comments of David E. Adante, Executive Vice President, Chief Financial Officer and Secretary; Nicholas R. Sucic, Corporate Controller, The Davey Tree Expert Company, May 23, 2002 (File name: deadante1.htm)
   
• Comments of Reed Smith LLP, May 23, 2002 (File name: reedsmith1.htm)
   
• Comments of Robert C. Azarow, Thacher Proffitt & Wood, New York, N.Y., May 23, 2002 (File name: rcazarow1.htm)
   
• Comments of Michael D. Cahn, Chair, Corporate and Securities Law Committee, American Corporate Counsel Association, May 23, 2002 (File name: mdcahn1.txt)
   
• Comments of Tobia Ippolito, Executive Vice President and Chief Accounting Officer, Cendant Corporation, May 23, 2002 (File name: tippolito.htm)
   
• Comments of Theresa M. Stone, Chief Financial Officer; Reggie D. Adamson, Chief Accounting Officer, Jefferson Pilot Corporation, May 23, 2002 (File name: rdadamson.htm)
   
• Comments of Deborah A. Lamb, Chair-U.S. Advocacy Committee; Ashwinpaul C. Sondhi, PhD, Chair-Financial Accounting Policy Committee, Association for Investment Management and Research, May 23, 2002 (File name: dalamb.htm)
   
• Comments of Jerry R. Crenshaw, Senior Vice President and Chief Financial Officer, Crescent Real Estate Equities Company, May 23, 2002 (File name: jrcrenshaw.htm)
   
• Comments of Richard M. Levy, Chairman, Financial Institutions Accounting Committee, May 23, 2002 (File name: rmlevy.htm)
   
• Comments of Jerry L. Peters, Chief Financial and Accounting Officer, Northern Border Partners LP, Omaha, Neb., May 23, 2002 (File name: jlpeters.htm)
   
• Comments of David S. Maltz, Senior Counsel, Cinergy Services, Inc., Cinergy Corporation, May 23, 2002 (File name: dsmaltz.htm)
   
• Comments of Reid A. Godbolt, Jones & Keller, P.C., May 23, 2002 (File name: ragodbolt.htm)
   
• Comments of Lee S. Ainslie III, Managing Partner; Jane B. Adams, Senior Analyst, Maverick Capital, May 23, 2002 (File name: lsainsile.htm)
   
• Comments of Gerald S. Backman, Chairman of the Committee, The Committee on Securities Regulation of the Business Law Section of the New York State Bar Association, May 23, 2002 (File name: gsbackman.htm)
   
• Comments of Christopher P. Miliano, Chief Financial Officer, Great American Financial Resources Inc., Cincinati, Ohio, May 23, 2002 (File name: cpmiliano.htm)
   
• Comments of Monte N. Redman, Executive Vice President and Chief Financial Officer, Astoria Financial Corporation, Lake Sucess, N.Y., May 23, 2002 (File name: mnredman.htm)
   
• Comments of Bob Laux, Director, External Reporting, Microsoft Corporation, Redmond, Wash., May 23, 2002 (File name: blaux.htm)
   
• Comments of Gary Belitz, Controller and Chief Accounting Officer, The Williams Companies, Inc., May 23, 2002 (File name: gblitz.htm)
   
• Comments of Leann L. Hubbard, CPA, Financial Analyst, FirstBank Northwest, May 23, 2002 (File name: llhubbard.htm)
   
• Comments of Foley Hoag & Eliot LLP, May 23, 2002 (File name: foleyhoag.htm)
   
• Comments of PricewaterhouseCoopers LLP, May 23, 2002 (File name: pricewaterhouse.htm)
   
• Comments of Richard C. Henriques, Merck & Co. Inc., Whitehouse Station, NJ, May 23, 2002 (File name: rchenriques.htm)
   
• Comments of R. Charles Muchmore, Jr., Vice President and Controller, Halliburton, Houston, Tex., May 23, 2002 (File name: rcmuchmore.htm)
   
• Comments of Thomas Wardell, Long Aldridge & Norman, May 23, 2002 (File name: twardell.htm)
   
• Comments of E. Follin Smith, Senior Vice President and Chief Financial Officer, Constellation Energy Group, May 23, 2002 (File name: efsmith.htm)
   
• Comments of G. D. Hatchel, PACCAR Inc., Bellevue, Wash., May 23, 2002 (File name: gdhatchel.txt)
   
• Comments of Joseph B. Johnson, Director, Accounting and Compliance Reporting, Bowater Incorporated, May 23, 2002 (File name: jbjohnson.txt)
   
• Comments of K. Michael Davis, Controller and Chief Accounting Officer, FPL Group, May 23, 2002 (File name: kmdavis.txt)
   
• Comments of John R. Biggar, Executive Vice President and Chief Financial Officer, PPL Corporation, Allentown, Pa., May 23, 2002 (File name: jrbiggar.txt)
   
• Comments of Gianna La Rana, Investor Relations Manager, SAES Getters S.p.A., May 23, 2002 (File name: glarana.txt)
   
• Comments of Greg Gibson, Chief Financial Officer, MountainBank Financial Corporation, Hendersonville, N.C., May 23, 2002 (File name: ggibson.txt)
   
• Comments of Mark C. Jaksich, Vice President and Corporate Controller, Valmont Industries, Inc., May 23, 2002 (File name: mcjaksich.txt)
   
• Comments of Mark T. Schwetschenau, Vice President and Controller, Navistar International Corporation, Warrenville, Ill., May 23, 2002 (File name: mtschwetschenau.txt)
   
• Comments of Philip D. Ameen, Chair, Committee on Corporate Reporting, and David H. Sidwell, Chair, SEC Subcommittee of the Committee on Corporate Reporting, Financial Executives International, May 23, 2002 (File name: fei1.htm)
   
• Comments of John J. Perrell III, CPA, Chair, IMA Financial Reporting Committee, May 23, 2002 (File name: perrell1.htm)
   
• Comments of Perkins Coie LLP, May 22, 2002 (File name: perkinscoie1.htm)
   
• Comments of KPMG LLP, New York, N.Y., May 22, 2002 (File name: kpmg.htm)
   
• Comments of Robert T. D'Alessandro, Senior Vice President and Chief Financial Officer, UST Inc., and James D. Patracuolla, Vice President and Controller UST Inc., May 22, 2002 (File name: dalessandro1.htm)
   
• Comments of Melanie M. Lundquist, Vice President and Corporate Controller, The Rouse Company, May 22, 2002 (File name: lundquist1.htm)
   
• Comments of Stephen P. Wolfe, Vice President, Finance Treasurer and Chief Financial Officer, Toro Company, May 22, 2002 (File name: wolfe1.htm)
   
• Comments of Theodore R. Stalick, Vice President and Chief Financial Officer, Mercury General Corporation, May 22, 2002 (File name: stalick1.htm)
   
• Comments of Al Goll, CPA, May 22, 2002 (File name: goll1.htm)
   
• Comments of James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation, May 22, 2002 (File name: sears1.htm)
   
• Comments of Michael J. Tuszka, Vice President of C.R.I., Inc., May 22, 2002 (File name: tuszka1.htm)
   
• Comments of Randall Stephenson, Senior Executive Vice President and Chief Financial Officer, SBC Communications Inc., May 22, 2002 (File name: stephenson1.txt)
   
• Comments of Howard A. McLure, Executive Vice President and Chief Financial Officer; Mark S. Weeks, Senior Vice President and Controller, Caremark Rx, Inc., May 22, 2002 (File name: mclure1.htm)
   
• Comments of Carl Krasik, Associate General Counsel and Secretary, Mellon Financial Corporation, May 22, 2002 (File name: ckrasik.htm)
   
• Comments of Donald E. Vick Jr., CPA, Controller, LanVision Systems, Inc., May 22, 2002 (File name: devick.txt)
   
• Comments of Donald R. Reynolds, Wyrick Robbins Yates & Ponton LLP, May 22, 2002 (File name: drreynolds.htm)
   
• Comments of G. Patrick Corydon, Senior Vice President and C.F.O., Baldwin & Lyons, Inc., May 22, 2002 (File name: gpcorydon.txt)
   
• Comments of Gary T. Krenek, Vice President & Chief Financial Officer and Beth G. Gordon, Controller and Chief Accounting Officer, Diamond Offshore Drilling, May 22, 2002 (File name: gtkrenek.htm)
   
• Comments of Kenneth E. Lonchar, Executive Vice President and Chief Financial Officer, VERITAS Software Corporation, May 22, 2002 (File name: kelonchar.htm)
   
• Comments of Pauline A. Candaux, Chair, Subcommittee on Accelerated Filing Dates and Disclosure Concerning Website Access, American Society of Corporate Secretaries, May 22, 2002 (File name: pacandaux.htm)
   
• Comments of P. A. Smith, Controller and Senior Vice-President, Finance and Administration, Imperial Oil Limited, May 22, 2002 (File name: pasmith.htm)
   
• Comments of John A. Park III, Senior Vice President, Bank of New York, May 22, 2002 (File name: park1.htm)
   
• Comments of Adrienne Randle Bond, Of Counsel, Hughes, Watters & Askanase, L.L.P, May 22, 2002 (File name: bond1.htm)
   
• Comments of Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer Eli Lilly and Company, May 21, 2002 (File name: hanish1.htm)
   
• Comments of Drew A. Moyer, Vice President - Corporate Controller and Secretary, Chief Accounting Officer, Technitrol, Inc., May 21, 2002 (File name: moyer1.htm)
   
• Comments of Emil Hensel, Chief Financial Officer, Cross Country, Inc., May 21, 2002 (File name: ehensel.htm)
   
• Comments of Henry B. Schram, Senior Vice President and Chief Accounting Officer, The Chubb Corporation, Warren, NJ, May 21, 2002 (File name: hbschram1.htm)
   
• Comments of Alice M. Bier, Chief Operating Officer, Heritage Bank, Louisville, Colo., May 21, 2002 (File name: abier1.txt)
   
• Comments of Warren J. Casey, Pitney, Hardin, Kipp & Szuch LLP, Morristown, N.J., May 21, 2002 (File name: wjcasey1.htm)
   
• Comments of Ernst & Young LLP, New York, May 21, 2002 (File name: ernstyoung.htm)
   
• Comments of Stephen Melvin, Chief Financial Officer, The Princeton Review, Inc., New York, N.Y., May 21, 2002 (File name: smelvin1.txt)
   
• Comments of Robert H. Ruffing, Vice President and Controller, American Financial Group, Inc., Cincinnati, Ohio, May 21, 2002 (File name: rruffing1.htm)
   
• Comments of Susan Strausberg, CEO, EDGAR Online, Inc., Norwalk, Conn., May 21, 2002 (File name: strausberg1.txt)
   
• Comments of Craig S. Tyle, General Counsel, Investment Company Institute, May 21, 2002 (File name: ici1.htm)
   
• Comments of Liz Wolfson, CFO, Clancy Systems, Demver, Colo., May 21, 2002 (File name: lwolfson1.txt)
   
• Comments of Kevin Larson, Vice President and Principal Financial Officer, UniSource Energy Corporation, May 21, 2002 (File name: larson1.htm)
   
• Comments of John Y. Schreyer, Executive Vice President and Chief Financial Officer, Amerada Hess Corporation, May 21, 2002 (File name: jyschreyer.htm)
   
• Comments of Louis M. Thompson, Jr., President and Chief Executive Officer, National Investor Relations Insitute, Vienna, VA, May 20, 2002 (File name: thompson1.htm)
   
• Comments of Cary Klafter, Director of Corporate Affairs, Legal Department, Intel Corporation, Santa Clara, Calif., of May 20, 2002 (File name: cklafter.txt)
   
• Comments of BDO Seidman LLP, May 20, 2002 (File name: bdoseidman1.htm)
   
• Comments of Jacqueline F. Bean, Senior Vice President and Manager, Accounting Policy and Financial Reporting, UnionBanCal Corporation, May 20, 2002 (File name: bean1.htm)
   
• Comments of Jon A. Graf, Corporate Controller, Southern Union Company, May 20, 2002 (File name: graf1.htm)
   
• Comments of Robert Bazemore, Progressive Energy, Inc., May 20, 2002 (File name: bazemore1.htm)
   
• Comments of Kimball International, Inc., May 20, 2002 (File name: kimball1.htm)
   
• Comments of Paul E. Huck, Vice President and Corporate Counsel, Air Products and Chemicals, Inc., Allentown, Pa., May 20, 2002 (File name: huck1.htm)
   
• Comments of David M. Abbott, Jr., AIPG-CPG, Consulting Geologist, Denver, Colo., May 18, 2002 (File name: abbott1.txt)
   
• Comments of Frederick G. Beisser, Parker, Colo., May 17, 2002 (File name: beisser1.htm)
   
• Comments of Freya R. Brier, Vice President Legal and General Counsel, Wild Oats Market Inc., Boulder, Colo., May 17, 2002 (File name: brier1.htm)
   
• Comments of Leon Level, Vice President and Chief Financial Officer, Computer Sciences Corporation, May 17, 2002 (File name: level1.htm)
   
• Comments of Michael H. Gersie, Executive Vice President and Chief Financial Officer, The Principal Financial Group, May 17, 2002 (File name: gersie1.htm)
   
• Comments of Jim Markey, Vice President and Chief Counsel--Securities and International, Kellogg Company, May 17, 2002 (File name: markey1.txt)
   
• Comments of Max Crisp, and E. Douglas Hodo, May 17, 2002 (File name: crisp1.txt)
   
• Comments of Ron Stowell, Vice President, Chief Financial Officer and Treasurer, LSI Industries Inc., Cincinnati, Ohio, May 17, 2002 (File name: stowell1.txt)
   
• Comments of Mitchell P. Goldstein, Senior Vice President and Chief Financial Officer; and Brenda M. Galgano, Vice President and Corporate Controller, The Great Atlantic & Pacific Tea Company, Inc., May 17, 2002 (File name: goldstein1.htm)
   
• Comments of Helen W. Melman, Attorney, May 16, 2002 (File name: melman1.htm)
   
• Comments of John S. Heneghan, Vice President and Chief Financial Officer, CNA Surety Corporation, May 16, 2002 (File name: heneghan1.htm)
   
• Comments of Lawrence J. Boysen, Senior Vice President and Corporate Controller, CNA Financial Corporation, May 16, 2002 (File name: boysen1.htm)
   
• Comments of James E. Hurlbutt, Vice President and Corporate Controller, Stepan Company, May 14, 2002 (File name: hurlbutt1.txt)
   
• Comments of John G. Blahnik, Vice President, Treasurer, Acting Chief Accounting Officer and Controller, Delphi Corporation, May 14, 2002 (File name: blahnik1.htm)
   
• Comments of Julia A. Harper, Chief Financial Officer, Radisys Corp., May 13, 2002 (File name: harper1.txt)
   
• Comments of Christopher Shean, Senior Vice President and Controller, Liberty Media Corporation, May 10, 2002 (File name: shean1.htm)
   
• Comments of Robert M. Qualls, Vice President and Controller, IMC Global Inc., Lake Forest, Ill., May 10, 2002 (File name: qualls1.htm)
   
• Comments of Michael W. Helser, Treasurer, Anchor Bank, May 10, 2002 (File name: mwheler1.htm)
   
• Comments of John McInerney, Senior Director, Citigate Dewe Rogerson, New York, N.Y., May 10, 2002 (File name: mcinerney1.htm)
   
• Comments of John Ritchie, Vice President of Finance, Electronics for Imaging Inc., May 8, 2002 (File name: ritchie1.txt)
   
• Comments of Charles L. Atwood, Senior Vice President, Chief Financial Officer and Treasurer; Anthony D. McDuffie, Vice President, Controller and Chief Accounting Officer; Brad L. Kerby, Vice President, Corporate Counsel and Secretary, Harrah's Entertainment Inc., Las Vegas, Nev., May 7, 2002 (File name: atwood1.txt)
   
• Comments of Phil Brown, Chief Executive Officer, Global Securities Information Inc., May 7, 2002 (File name: brown1.txt)
   
• Comments of Stanley Keller, Chair-Committee on Federal Regulation of Securities of the Section of Business Law of the American Bar Association, May 3, 2002 (File name: keller1.htm)
   
• Comments of Phyllis Easterlin, Corporate Secretary, First Mutual Bancshares Inc., May 3, 2002 (File name: easter1in.txt)
   
• Comments of Jack T. Ciesielski, CPA, CFA, R.G. Associates, Inc., Baltimore, Md., May 3, 2002 (File name: ciesielski1.htm)
   
• Comments of William W. Horton, Executive Vice President and Corporate Counsel, HealthSouth Corporation, Birmingham, Ala, May 2, 2002 (File name: horton1.htm)
   
• Comments of Scott Schulke, April 30, 2002 (File name: schulke1.htm)
   
• Comments of Paul A. Griffin, Professor of Management, Graduate School of Management, University of California, Davis, Davis, Calif., April 30, 2002 (File name: griffin1.htm)
   
• Comments of Robert Krakauer, Senior Vice President and Chief Executive Officer, ChipPAC Incorporated, April 30, 2002 (File name: krakauer1.txt)
   
• Comments of Gerald Graves, CPA, Corporate Controller, Electronics for Imaging Inc., April 29, 2002 (File name: graves1.txt)
   
• Comments of Mike McDonald, Vice President and Chief Financial Officer, Integrated Silicon Solutions, Inc., April 29, 2002 (File name: mcdonald1.txt)
   
• Comments of Steve Lanza, Vice President Operations & Finance and Chief Financial Officer, Neomagic Corporation, April 29, 2002 (File name: lanza1.htm)
   
• Comments of Kari Stenslie, Vice President/Controller, First Mutual Bancshares, Inc., April 27, 2002 (File name: stenslie1.txt)
   
• Comments of Roger A. Mandry, Chief Financial Officer, First Mutual Bancshares, Inc., April 27, 2002 (File name: mandry1.txt)
   
• Comments of John Valaas, President and Chief Executive Officer, First Mutual Bancshares, Inc., April 27, 2002 (File name: valaas1.txt)
   
• Comments of Cyndi Miller, Financial Reporting Manager, Electronics for Imaging, Inc., April 25, 2002 (File name: miller1.txt)
   
• Comments of Bradley J. Bartells, CPA, Senior Accountant/Finance, Centennial First Financial Sevices, Redlands Centennial Bank, April 25, 2002 (File name: bartells1.txt)
   
• Comments of Michael J. Boyle, Director of Publishing Technologies, TechBooks Financial, April 25, 2002 (File name: boyle1.txt)
   
• Comments of John Detwiler, Senior Vice President and Chief Financial Officer, Credence Systems Corporation, April 24, 2002 (File name: detwiler1.txt)
   
• Comments of Michael R. Bertram, April 23, 2002 (File name: bertram1.txt)
   
• Comments of Jason Cook, Investor Relations Executive, Mindshare Communications Inc., Canada, April 22, 2002 (File name: cook1.txt)
   
• Comments of Fredric A. Lawrence, Vice President of Finance & Administration (CFO), Advanced Solutions International, Inc., Austin, Tex., April 22, 2002 (File name: lawrence1.txt)
   
• Comments of Daniel R. Janet, CPA, Aronson & Company, Rockville, Md., April 19, 2002 (File name: janet1.txt)
   
• Comments of Robert M. Flora, Belle Mead, N.J., April 15, 2002 (File name: flora1.txt)
   
• Comments of Patrick A. Reardon, attorney, Fort Worth, Tex., April 15, 2002 (File name: reardon1.htm)
   

http://www.sec.gov/rules/proposed/s70802.shtml