Comments on Proposed Rule:
Amendments to Rules Governing Pricing of Mutual Fund Shares

[Release No. IC-26288; File No. S7-27-03]

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

  • Letter Type A:	81
  • Letter Type B:	9
  • Letter Type C:	312
  • Letter Type D:	462
  • Letter Type E:	57
  • Letter Type F:	4
  • Letter Type G:	34
  • Letter Type H:	12
  • Letter Type I:	2

   

• John C. Poth, Deferred Compensation Investment Analyst, The Texa$aver Program, Employees Retirement System of Texas, July 28, 2008 (File name: s72703-283.pdf)
   
• Rep. Vernon J. Ehlers, Member of Congress, April 3, 2006 (File name: s72703-282.pdf)
   
• Memorandum from the Division of Investment Management regarding a December 1, 2005 meeting with representatives of the Information Assurance Consortium, dated December 29, 2005 (File name: iac120105.pdf)
   
• Memorandum from the Division of Investment Management, regarding an October 7, 2005 meeting with representatives of the SPARKS Institute, Inc., dated October 11, 2005 (File name: s72703-280.pdf)
   
• Memorandum from Office of Commissioner Atkins, regarding an August 16, 2005 telephone meeting with Dr. Harold Winters, dated August 16, 2005 (File name: winters081605.pdf)
   
• Radu H. Pasovschi, Chairman & CEO, Sentere, April 1, 2005 (File name: pasovschi050405.pdf)
   
• Robert G. Wuelfing, President, The SPARK Institute, April 1, 2005 (File name: s72703-275.pdf)
   
• Memorandum from the Division of Investment Management regarding an April 7, 2005 meeting with representatives of the Investment Company Institute, dated April 12, 2005 (File name: memo041205.pdf)
   
• Memorandum from the Division of Investment Management regarding a March 9, 2005 meeting with representatives of the SPARK Institute, Inc., Wachovia Corporation, MassMutual Financial Group, and the Depository Trust & Clearing Corporation, dated March 15, 2005 (File name: s72703-272.pdf)
   
• Robert G. Wuelfing, The SPARK Institute, January 4, 2005 (File name: spark010405.pdf)
   
• Norman Eaker, Principal, Operations, Edward Jones, December 3, 2004 (File name: s72703-269.pdf)
   
• Anomymous reviewer, December 2, 2004 (File name: s72703-268.pdf)
   
• Memorandum from the Division of Investment Management regarding an November 16, 2004 meeting with representatives from Alliance Capital Management Corporation and the Office of Compliance Inspections and Examinations, dated November 19, 2004 (File name: immemo111904.pdf)
   
• Anomymous reviewer, November 12, 2004 (File name: s72703-266.pdf)
   
• Memorandum from the Division of Investment Management regarding an November 11, 2004 meeting with representatives from The SPARK Institute, Inc., Wachovia Corporation, and the United States Postal Service, dated November 18, 2004 (File name: memo111804.pdf)
   
• Memorandum from the Division of Investment Management regarding an October, 20, 2004 meeting with representatives from The SPARK Institute, Inc., the American Society of Pension Administrators, and Wachovia Corporation, dated October 21, 2004 (File name: spark-aspa-wc102004.pdf)
   
• Anomymous reviewer, October 5, 2004 (File name: s72703-264.pdf)
   
• Anomymous reviewer, October 5, 2004 (File name: s72703-263.pdf)
   
• Memorandum from the Office of Commissioner Atkins regarding a September 15, 2004 meeting with representatives of the American Benefits Council, Charles Schwab & Co., Inc., Mass Mutual Financial Group, Manulife Financial, Hewitt Associates LLC, Automatic Data Processing, Inc., the Profit Sharing/401k Council of America, and Nationwide Insurance and Financial Services, Inc., dated September 30, 2004 (File name: s72703-260.pdf)
   
• Memorandum from the Office of Commissioner Glassman regarding a September 21, 2004 meeting with representatives of Financial Services Forum, dated September 30, 2004 (File name: finsf092104.pdf)
   
• Frank Maguire, VP, Business Planning & Strategy, RPost, September 17, 2004 (File name: rpost091704.htm)
   
• Memorandum from the Division of Investment Management regarding an August 23, 2004 meeting with representatives of the American Benefits Council, Charles Schwab & Co., Inc., Mass Mutual Financial Group, Hewitt Associates, Automatic Data Processing, the Profit Sharing 401(k) Council of America, and Nationwide Financial Services, Inc., dated August 25, 2004 (File name: abc-csc-mmfg-ha-adp-ps401ca-nfs082304.pdf)
   
• Memorandum from the Division of Investment Management regarding an August 18, 2004 meeting with representatives of the The SPARK Institute, Inc., the American Bankers Association, T. Rowe Price, and Wachovia Corporation dated August 19, 2004 (File name: as72703-257.pdf)
   
• Anomymous reviewer, August 12, 2004 (File name: s72703-262.pdf)
   
• Thelma Kelly, August 12, 2004 (File name: s72703-258.pdf)
   
• Memorandum from Patrick Von Bargen regarding a meeting with Chairman Donaldson and staff members and Marc Lackritz and other representatives of the Securities Industry Association, July 21, 2004 (File name: sia072703.pdf)
   
• Michael P. DeGeorge, General Counsel, National Association for Variable Annuities, July 20, 2004 (File name: s72703-256.pdf)
   
• Robert G. Wuelfing, the SPARK Institute, July 15, 2004 (File name: s72703-246.pdf)
   
• Memorandum from the Office of Commissioner Glassman regarding a July 13, 2004, meeting with representatives of The SPARK Institute, dated July 20, 2004 (File name: sparki071304.pdf)
   
• Deborah L. Van Horn, Administrative Manager, Rockingham Mutual Insurance Company, forwarded by Representative Bob Goodlatte, June 1, 2004 (File name: s72703-231.pdf)
   
• Memorandum from the Division of Investment Management regarding a May 27, 2004 meeting with representatives of the American Benefits Council, Charles Schwab & Co., Inc., Mass Mutual Financial Group, Hewitt Associates, SunGard Data Systems, Inc., JP Morgan, Automatic Data Processing, and the Profit Sharing 401(k) Council of America, dated June 4, 2004 (File name: s72703-251.pdf)
   
• Memorandum from the Division of Investment Management regarding a May 6, 2004 submission by Fidelity Investments, dated May 17, 2004 (File name: fidelity050604.pdf)
   
• Samer Bazerbashi, May 17, 2004 (File name: sbazerbashi051704.txt)
   
• E. Bruce McEvoy, President & Chief Operating Officer, Seald Sweet LLC, May 11, 2004 (File name: sealdsweet051104.pdf)
   
• Werner Szydlow, Executive VP, W2A Design Group, May 10, 2004 (File name: s72703-243.pdf)
   
• Memorandum from the Division of Investment Management, regarding May 4, 2004 a meeting with representatives of the National Defined Contribution Council, Hewitt Associates, Charles Schwab & Co., Inc. and Schwab Corporate Services, Delaware Investments, AMVESCAP, Automatic Data Processing, and J.P. Morgan, dated May 7, 2004 (File name: s72703-239.pdf)
   
• Dora Edvalson forwarded by Senator Orrin G. Hatch, May 3, 2004 (File name: s72703-249.pdf)
   
• Marlin D. Gilbert, Vice President - Human Resources, Southern States, LLC, May 2, 2004 (File name: mdgilbert050204.pdf)
   
• Memorandum from the Office of Commissioner Goldschmid, regarding a March 30, 2004 meeting with representatives from Fidelity Investments, Edward Jones, ASPA, DTCC, and The Principal Financial Group, dated April 30, 2004 (File name: fidelitymemo043004.pdf)
   
• Memorandum from the Office of Commissioner Goldschmid, regarding a March 16, 2004 meeting with representatives from Automatic Data Processing, ASPA, Hewitt, Manulife, MassMutual, Nationwide, PSCA, Charles Schwab and Sungard Corbel, dated April 30, 2004 (File name: automaticdatamemo043004.pdf)
   
• John R. Williams, Controller and Plan Administrator, Municipal Gas Authority of Georgia, April 30, 2004 (File name: s72703-238.pdf)
   
• Carolyn L. Saia, Director of Finance, Homac Mfg. Company Profit Sharing Retirement Plan, April 29, 2004 (File name: homacmfg042904.pdf)
   
• Bill Mazzacca, April 26, 2004 (File name: bmazzacca042604.htm)
   
• Helmuth J.H. Baerwald, April 26, 2004 (File name: hbaerwald042604.pdf)
   
• Memorandum from the Division of Investment Management regarding two outlines submitted by Charles Schwab & Co., Inc., dated April 26, 2004 (File name: s72703-236.pdf)
   
• Memorandum from the Division of Investment Management regarding an April 16, 2004 meeting with representatives of Fidelity Investments, the American Society of Pension Administrators, The Principal Financial Group, and The Depository Trust & Clearing Corporation ("DTCC"), dated April 23, 2004 (File name: s72703-235.pdf)
   
• Comments of Dora Edvalson, PHR, Payson City Human Resource Coordinator, April 22, 2004 (File name: dedvalson04222004.txt)
   
• Memorandum from the Division of Investment Management regarding an April 14, 2004 meeting with representatives of SPARK Institute, Inc., Delta Data Software, Inc., and Wachovia Corporation, dated April 20, 2004 (File name: s72703-234.pdf)  
• Comments of Gary D. Plotz, City Administrator, City of Hutchinson, Minnesota, April 20, 2004 (File name: cityhutchinson04202004.pdf)
   
• B. I. L. Bruney, CPA, Director of Finance, April 19, 2004 (File name: bbruney041904.txt)
   
• Dave Bashore, Manager, Radnor Township, Wayne, PA, April 19, 2004 (File name: dbashore041904.pdf)
   
• William F. Cassidy, Vice President - Benefits & Risk Management, AMVEST Corporation, April 12, 2004 (File name: s72703-233.pdf)
   
• Kurt R. Hollar, Director - Employee Benefits, Safety & Health Services, Piedmont Natural Gas, April 8, 2004 (File name: s72703-232.pdf)
   
• Stanley H. Hackett, Member, Troutman Sanders Retirement & Disability Committee, April 6, 2004 (File name: s72703-215.pdf)
   
• Walfred E. Lundstrom, Town Treasurer, Yarmouth, MA, March 30, 2004 (File name: s72703-220.pdf)
   
• Sen. Charles E. Grassley, Chairman, and Sen. Max Baucus, Ranking Member, U.S. Senate Committee on Finance, March 29, 2004 (File name: s72703-225.pdf)
   
• Gary Hibler, President, Jensen Investment Management, Inc., The Jensen Portfolio, Inc., March 24, 2004 (File name: s72703-226.pdf)
   
• Robert G. Zack, Executive Vice President and General Counsel, OppenheimerFunds, Inc., March 24, 2004 (File name: s72703-222.pdf)
   
• Carey F. Smith, City Manager, Rock Hill, SC, March 24, 2004 (File name: s72703-221.pdf)
   
• Jan R. Huizing, County Administrator, Iron County, Crystal Falls, MI, March 23, 2004 (File name: s72703-223.pdf)
   
• Ronald J. Angelo, City Treasurer/Chief Financial Officer, the city of Summit, New Jersey, March 23, 2004 (File name: s72703-216.pdf)
   
• Rep. Rob Portman, Rep. Judy Biggert, Rep. Sam Johnson, Rep. Jim Ramstad, Rep. Johnny Isakson, Rep. Edward R. Royce, Rep. Benjamin L. Cardin, Rep. Earl Pomeroy, Rep. Robert E. Andrews, Rep. Dennis Moore, Rep. Artur Davis, U.S. Congress, March 22, 2004 (File name: s72703-227.pdf)
   
• Mitchell M. Merin, President and Chief Operating Officer, Investment Management, MorganStanley, March 15, 2004 (File name: s72703-219.pdf)
   
• Mike Miles, Executive Director, North Jeffco Park and Recreation District, Arvada, CO, March 22, 2004 (File name: s72703-218.pdf)
   
• Sharon G. Smith, Three Forks (MT) City Clerk, March 22, 2004 (File name: s72703-217.pdf)
   
• National Association of Government Defined Contribution Administrators, March 22, 2004 (File name: nagdca032204.htm)
   
• Memorandum from the Division of Investment Management regarding a March 16, 2004 meeting with representatives from Fidelity Investments, dated March 18, 2004 (File name: aglazer031804.htm)
   
• Regina L. Hilbert, President, National Association of Government Defined Contribution Administrators, Lexington, Kentucky, received March 17, 2004 (File name: s72703-211.pdf)
   
• Linda Kallmeyer, Kallmeyer Brothers Enterprises, Inc., March 16, 2004 (File name: s72703-53.pdf)
   
• Peter Ryan, March 11, 2004 (File name: pryan03112004.htm)
   
• Memorandum from the Division of Investment Managment regarding a February 25, 2004 meeting with representatives of Charles Schwab & Company and MassMutual Financial Group, dated March 4, 2004 (File name: s72703-213.pdf)
   
• Memorandum from the Division of Investment Management, regarding a meeting with representatives of Fidelity Investments, ASPA, The Principal Financial Group, Hewitt Associates, and Manulife, dated March 4, 2004 (File name: s72703-212.pdf)
   
• Association for Investment Management and Research, February 23, 2004 (File name: aimr022304.htm)
   
• Joe Scott, February 17, 2004 (File name: jscott021704.txt)
   
• Sarah A. Miller, Director, Center for Securities, Trust and Investments, American Bankers Association, February 13, 2004 (File name: abankera021304.htm)
   
• Nancy Smith, February 13, 2004 (File name: nsmith021304.txt)
   
• Jacque D. Dattis, Sr., Vice President, Human Resources, Novant Health, February 12, 2004 (File name: s72703-209.pdf)
   
• Gary L. Gastineau, Managing Director, ETF Consultants LLC, February 12, 2004 (File name: etfconsult021204.htm)
   
• Beth Davies, February 8, 2004 (File name: bdavies020804.txt)
   
• Paul Lofton, February 8, 2004 (File name: plofton020804.txt)
   
• J. David Hayes, Director, Delta Data Software, Inc., February 5, 2004 (File name: deltadata020504.htm)
   
• W. Hardy Callcott, February 7, 2004 (File name: whcallcott020704.htm)
   
• Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Investments, February 6, 2004 (File name: s7-27-03-109.pdf)
   
• Robert G. Wuelfing, SPARK Institute, February 6, 2004 (File name: s7-27-03-110.pdf)
   
• E. Scott Peterson, Hewitt Associates LLC, February 6, 2004 (File name: s7-27-03-107.pdf)
   
• Andrew W. Kentz, Dewey Ballantine LLP, on behalf of Automatic Data Processing, Inc., February 6, 2004 (File name: s7-27-03-108.pdf)
   
• Tom Cochran, Executive Director, The United States Conference of Mayors, February 6, 2004 (File name: s7-27-03-101.pdf)
   
• Jim Hudson, Texas Pension Consultants, February 6, 2004 (File name: s72703-141.pdf)
   
• PricewaterhouseCoopers LLP, February 6, 2004 (File name: pricewater020604.htm)
   
• R. Gregory Barton, Managing Director and General Counsel, The Vanguard Group, Inc., February 6, 2004 (File name: vanguard020604.htm)
   
• Rex A. Sinquefield, Chairman, Dimensional Fund Advisors Inc., February 6, 2004 (File name: dimensional020604.htm)
   
• Stephen E. Roth and Frederick R. Bellamy, Committee of Annuity Insurers, Sutherland Asbill & Brennan LLP, February 6, 2004 (File name: sutherland020604.htm)
   
• Steve Bartlett, President and CEO, The Financial Services Roundtable; Marc E. Lackritz, President, Securities Industry Association; Donald G. Ogilvie, President, American Bankers Association; Frank Keating, President and CEO, American Council of Life Insurers; Robert E. Vagley, President, American Insurance Association, February 6, 2004 (File name: fiveorgs020604.htm)
   
• Thomas L. Klaff, CEO, Surety, LLC, February 6, 2004 (File name: surety020604.htm)
   
• Carol A. Jameson, Vice President and Senior Counsel, National Securities Clearing Corporation, February 6, 2004 (File name: nscc020604.htm)
   
• Stephen A. Batman, CEO, 1st Global Capital Corp, February 6, 2004 (File name: 1stglobal020604.htm)
   
• Niels Holch, Executive Director, Coalition of Mutual Fund Investors, February 6, 2004 (File name: cmfi020604.htm)
   
• Randel K. Johnson, Vice President and Aliya Wong, Director of Pension Policy, Labor, Immigration & Employee Benefits, U.S. Chamber of Commerce, February 6, 2004 (File name: uschamber020604.htm)
   
• Stuart R. Strachan, Chair, SIA Investment Company Committee; Ernest A. Pittarelli, Chair, SIA Operations Committee; Laura Gough, Chair, SIA Retirement and Savings Committee, Securities Industry Association, February 6, 2004 (File name: sia020604.htm)
   
• Skip Schweiss, Executive Vice President, First Trust Corporation, February 6, 2004 (File name: 1sttrust020604.htm)
   
• Paul D. Schneider, CEO, SunGard Financial Networks; Ray T. Davis, CEO, SunGard Employee Benefit Systems; Donald D. Mackanos, President, SunGard Corbel; Kenneth J. Kempf, President, SunGard Investor Accounting Services, SunGard Data Systems Inc., February 6, 2004 (File name: sungarddata020604.htm)
   
• Henry H. Hopkins, General Counsel; Laura Chasney, Associate Counsel; Forrest R. Foss, Associate Counsel, T. Rowe Price, February 6, 2004 (File name: troweprice020604.htm)
   
• Mercer Bullard, Founder & President, Fund Democracy, February 6, 2004 (File name: funddemocracy020604.htm)
   
• Bruce A. Hill, Senior Vice President, Director of Human Resources and Administration, J.C. Penney Corporation, Inc., February 6, 2004 (File name: jcpenny020604.htm)
   
• Michael DeNofrio, Executive Vice President -Senior Managing Director, Investing Services- Transfer Agency, PFPC Inc., February 6, 2004 (File name: pfpc020604.htm)
   
• Mark S. Shelton, General Counsel, UBS Financial Services Inc. and Brian M. Storms, President and CEO-Americas Region, UBS Global Asset Management, February 6, 2004 (File name: ubsfinubsglob020604.htm)
   
• Gary L. Gastineau, February 6, 2004 (File name: ggastineau020604.htm)
   
• Principal Financial Group, February 6, 2004 (File name: principal020604.htm)
   
• AuthentiDate, Inc., February 6, 2004 (File name: authentidate020604.htm)
   
• The Association for Financial Professionals (AFP) and the Committee on Investment of Employee Benefit Assets (CIEBA), February 6, 2004 (File name: afp-cieba020604.htm)
   
• Charles Schwab & Co., February 6, 2004 (File name: schwab020604.htm)
   
• SPARK Institute, February 6, 2004 (File name: spark020604.htm)
   
• Reserve Management Co., Inc., February 6, 2004 (File name: rmci020604.htm)
   
• Financial Planning Association, February 6, 2004 (File name: fpa020604.htm)
   
• ASPA, February 6, 2004 (File name: aspa020604.htm)
   
• Carl B. Wilkerson, Vice President & Chief Counsel-Securities & Litigation, American Council of Life Insurers, February 8, 2004 (File name: americancli020804.htm)
   
• Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Investments, February 6, 2004 (File name: fidelity020604.htm)
   
• Susan S. Krawczyk, Sutherland, Asbill & Brennan, LLP, February 6, 2004 (File name: sskrawczyk020604.htm)
   
• Jeffrey A. Dalke, Drinker Biddle & Reath, LLP, February 6, 2004 (File name: jadalke020604.htm)
   
• Jingmei Li, 401(k) Program Manager, Sun Microsystems, Inc., February 6, 2004 (File name: jli020604.txt)
   
• James D Grassi, February 6, 2004 (File name: jdgrassi020604.txt)
   
• Charlton Jones, Chief Executive Officer, Keystone Capital Managment, Inc., February 6, 2004 (File name: keystone020604.txt)
   
• J. Kenneth Hill, Vice President, Assistant Treasurer, Viacom Inc., February 6, 2004 (File name: viacom020604.htm)
   
• Liz Rossman, Vice President, Benefits,Sears, Roebuck and Co., February 6, 2004 (File name: sears020604.txt)
   
• Paul G. Guidry, Investment Advisor, Olsen & Guidry, LLC, February 6, 2004 (File name: olsen020604.txt)
   
• J.T., February 6, 2004 (File name: jt020604.txt)
   
• Laurence A. Shadek, February 6, 2004 (File name: shadek020604.htm)
   
• Adam B. Glazer, February 6, 2004 (File name: glazer020604.htm)
   
• James H. Applegate, February 6, 2004 (File name: japplegate020604.htm)
   
• National Defined Contribution Council, February 6, 2004 (File name: ndcc020604.htm)
   
• Jorden Burt LLP, February 6, 2004 (File name: jordenburt020604.htm)
   
• Pension Specialists, Inc., February 5, 2004 (File name: psi020504.htm)
   
• Dana Lyons, February 5, 2004 (File name: dlyons020504.htm)
   
• Memorandum from Penelope W. Saltzman, Office of Regulatory Policy, Division of Investment Management regarding a January 27, 2004 meeting with the Depository Trust & Clearing Corporation, dated February 5, 2004 (File name: dtcc012704.htm)
   
• Peter B. Mauthe, February 5, 2004 (File name: pbmauthe020504.txt)
   
• Mark Freeland, February 5, 2004 (File name: mfreeland020504.htm)
   
• Lawrence J. Mosner, Chairman and Chief Executive Officer and LeaAnn M. Stagg, Manager, Corporate Finance & Retirement Plans, Deluxe Corporation, February 5, 2004 (File name: deluxecorp020504.txt)
   
• Douglas L. Wooden, Executive Vice President, Financial Services, Great-West Retirement Services, February 5, 2004 (File name: greatwest020504.htm)
   
• David A. Starr, Counsel, Church Alliance, February 5, 2004 (File name: churchalliance020504.htm)
   
• Jan Jacobson, Director of Retirement Policy, American Benefits Council, February 5, 2004 (File name: americanbene020504.htm)
   
• Energy Northwest, February 5, 2003 (File name: energynw020504.htm)
   
• Sypris Solutions, Inc., February 5, 2003 (File name: sypris020504.htm)
   
• William J. Winter, Senior Vice President, Cashiers Dept/Nutual Fund Operations, A.C. Edwards & Sons, Inc., February 5, 2004 (File name: s72703-139.pdf)
   
• Richard A. Kabaker, February 5, 2004 (File name: s72703-143.pdf)
   
• Craig S. Tyle, General Counsel, Investment Company Institute, February 5, 2004 (File name: s7-27-03-100.pdf)
   
• Rob Mooney, General Counsel, Merrill Lynch, Pierce, Fenner & Smith Incorporated, February 5, 2004 (File name: s7-27-03-105.pdf)
   
• Paul Gallagher, Senior Vice President & General Counsel, ICMA Retirement Corporation, February 5, 2004 (File name: s7-27-03-106.pdf)
   
• Steve Bartlett, Financial Services Roundtable, February 5, 2004 (File name: s7-27-03-99.pdf)
   
• ERISA Industry Committee, February 4, 2004 (File name: s7-27-03-98.pdf)
   
• Black & Veatch, February 4, 2003 (File name: blackveatch020404.htm)
   
• Duane Meek, President, Nationwide Retirement Solutions, Inc., February 4, 2004 (File name: nationwidersi020404.txt)
   
• R. Keith Overly, Executive Director, Ohio Public Employees Deferred Compensation Program, February 4, 2004 (File name: opedcp020404.htm)
   
• Carl E. Johnson, Jr., February 4, 2004 (File name: cejohnson020404.htm)
   
• Rick Meigs, President, 401khelpcenter.com, LLC, February 4, 2004 (File name: 401khelpcenter020404.txt)
   
• Nora Reed Burleigh, February 4, 2004 (File name: nrburleigh020404.txt)
   
• William L. Armstrong, February 4, 2003 (File name: s72703-214.pdf)
   
• Michael J. Langdon, February 3, 2004 (File name: mjlangdon020304.htm)
   
• Bruce W. Davis, February 3, 2004 (File name: bwdavis020304.htm)
   
• Mark Sayers, February 3, 2004 (File name: msayers020304.htm)
   
• Richard & Marianne Gosswiller, February 3, 2004 (File name: rmgosswiller020304.htm)
   
• Patricia J. Walsh, Assistant Vice President & Counsel, Massachusetts Mutual Life Insurance Company, February 3, 2004 (File name: mmlic020304.htm)
   
• Michael P. DeGeorge, General Counsel, National Association for Variable Annuities, February 3, 2004 (File name: s7-27-03-122.pdf)
   
• Patricia J. Walsh, Assistant Vice President & Counsel, Massachusetts Mutual Life Insurance Company, February 3, 2004 (File name: s72703-126.pdf)
   
• Larry E. Steward, Vice President Human Resources, DTE Energy Company, February 3, 2004 (File name: s72703-127.pdf)
   
• Kim W. Ledbetter, CLU, FSA, Senior Vice President, Individual Insurance and Retirement Plans, Standard Insurance Company, February 3, 2004 (File name: s72703-128.pdf)
   
• Mike J. Kelly, Director of Human Resources, Liggett Vector Brands Inc., February 2, 2004 (File name: s7-27-03-113.pdf)
   
• Rachel E. Kosmal, Sr. Attorney, Intel Corporation, February 2, 2004 (File name: intel020204.htm)
   
• Joseph A. Dear, Executive Director, Washington State Investment Board, February 2, 2004 (File name: wsib020204.htm)
   
• Chuck Chamberlain, Manager, Business Development, US Postal Service, February 2, 2004 (File name: uspostal020204.htm)
   
• Keith Hartwell, President, Chambers, Conlon & Hartwell, February 2, 2004 (File name: chambers020204.txt)
   
• David F. Freeman, Jr., Arnold & Porter on behalf of DH2, Inc., January 30, 2004 (File name: s7-27-03-81.pdf)
   
• Barbara Boxer, United States Senator, January 30, 2004 (File name: s7-27-03-115.pdf)
   
• Linda Angello, Chair; Frederick J. Jacobs; and Abraham M. Lackman, New York State Deferred Compensation Plan, January 30, 2004 (File name: s7-27-03-111.pdf)
   
• Joe Madden, January 30, 2004 (File name: jmadden013004.txt)
   
• Daniel J. Traub, Chief Investment Officer, Tandem Financial Services, Inc., January 29, 2004 (File name: djtraub012904.txt)
   
• Dr. Anne Burleigh Jacobs, January 28, 2004 (File name: abjacobs012804.htm)
   
• Steven M. Barney, Senior Vice President of Human Resources, of SSM Health Care, January 26, 2004 (File name: s72703-137.pdf)
   
• Dave Gossett, Councilmember, Snohomish County, WA, January 28, 2004 (File name: s7-27-03-104.pdf)
   
• Jim Eich, January 27, 2004 (File name: jeich012704.htm)
   
• William L. Armstrong, on behalf of himself and Robert G. Avis, George C. Bowen, Ed Cameron, Jon S. Fossel, Sam Freedman, Beverly L. Hamilton, Robert J. Malone, F. William Marshall, Jr.; Clayton K. Yeutter, on behalf of himself and Robert G. Galli, Phillip Griffiths, Joel Motley, Kenneth A. Randall, Edward V. Regan, Russell S. Reynolds, Jr., Donald W. Spiro, directors/trustees, Oppenheimer Funds, January 27, 2004 (File name: oppenheimer012704.htm)
   
• Steven M. Barney, Senior Vice President of Human Resources, SSM Health Car, January 26, 2004 (File name: s72703-137.pdf)
   
• Douglas E. Hill, Executive Director, County Commissioners Association of Pennsylvania, January 27, 2004 (File name: s72703-125.pdf)
   
• Byron G. Settles, January 26, 2004 (File name: s72703-123.pdf)
   
• Steven A. Larson, Chair-City of Garden Grove Deferred Compensation Plans, January 26, 2004 (File name: s72703-138.pdf)
   
• Michael "J" Stapley, President & CEO, Deseret Mutual Benefit Administrators, January 26, 2004 (File name: s72703-124.pdf)
   
• Joseph B. Ludwig, President, Tandem Financial Services, Inc., January 26, 2004 (File name: tandemfin012604.htm)
   
• Joseph J. Gasper, President and Chief Operating Officer, Nationwide Financial Services Inc., January 26, 2004 (File name: nationwidefin012604.htm)
   
• Leni M. Lambert, January 26, 2004 (File name: lmlambert012604.htm)
   
• Larry R. Lexow, January 26, 2004 (File name: lrlexow012604.htm)
   
• David L. Wray, President, The Profit Sharing/401(k) Council of America, January 23, 2004 (File name: psca012304.htm)
   
• Stephen Cataldo, President, Software Concepts, Inc., January 22, 2004 (File name: softwareconcept012204.txt)
   
• Sidney Strauss, January 21, 2004 (File name: sstrauss012104.txt)
   
• Bruce W. Davis, January 21, 2004 (File name: s7-27-03-96.pdf)
   
• Glenroy Weishuhn, Kay Radio & Electronics, Inc., January 21, 2004 (File name: s72703-54.pdf)
   
• James P. Murray, January 20, 2004 (File name: jpmurrary012004.htm)
   
• Theresa M. Brunsman, Assistant Counsel, Union Central Life Insurance Company, January 19, 2004 (File name: unioncentral011904.htm)
   
• Diane and Douglas Nieman, January 17, 2004 (File name: ddnieman011704.txt)
   
• Sheldon R. Stein, General Counsel, Ariel Capital Management Inc., January 16, 2004 (File name: arielcapital011604.htm)
   
• John Murray, January 16, 2004 (File name: jmurray011604.txt)
   
• Linda B. Ferentchak, January 16, 2004 (File name: lbferentchak011604.txt)
   
• Memorandum from the Division of Investment Management, regarding a meeting with AuthentiDate, Inc. and United States Postal Service, January 15, 2004 (File name: authusps011504.htm)
   
• Dennis N. Heffernan, January 14, 2004 (File name: dnheffernam011404.txt)
   
• Larry E. Naake, Executive Director, National Association of Counties, January 14, 2004 (File name: naco011403.htm)
   
• Anonymous reviewer, January 12, 2004 (File name: wrbhb011204.txt)
   
• Janice Bourret, President, City of Durango Retirment Plan Board, received January 12, 2004 (File name: s7-27-03-76.pdf)
   
• Daniel E. Burkwald, CLU, ChFC, President, Burkwald & Associates, Inc., January 12, 2004 (File name: s7-27-03-114.pdf)
   
• Ronald L. DeLegge, Enforte Financial Services LLC, January 11, 2004 (File name: s7-27-03-94.pdf)
   
• Ronald L. DeLegge, Enforte Financial Services, LLC, January 11, 2004 (File name: s72604-26.pdf)
   
• Michael Blake, January 8, 2004 (File name: mblake010804.txt)
   
• Orrin G. Hatch, United States Senator, January 8, 2004 (File name: s72703-72.pdf)
   
• Robert L. Bernard, Esq., January 8, 2004 (File name: s7-27-03-95.pdf)
   
• Norman Eaker, Principal, Operations, Edward Jones, January 8, 2004 (File name: s7-27-03-62.pdf)
   
• Mary K. Whaley, CEBS, RHD, HIA, Benefits Consultant, Lovitt & Touche Inc., January 7, 2004 (File name: s7-27-03-74.pdf)
   
• J. Lawrence Wilson, January 7, 2004 (File name: s7-27-03-71.pdf)
   
• Craig Johnson, January 7, 2004 (File name: cjohnson010704.txt)
   
• Paul M. Bonaiuto, Executive Vice President and Chief Financial Officer, Journal Communications, January 6, 2004 (File name: s7-27-03-63.pdf)
   
• Charles D. Moore, KONE Inc., January 6, 2004 (File name: s7-27-03-64.pdf)
   
• Harold R. Holm, January 4, 2004 (File name: s7-27-03-73.pdf)
   
• Memorandum from the Division of Investment Management regarding a December 17, 2003 meeting with the Depository Trust & Clearing Corporation, dated January 5, 2005 (File name: s72703-48.pdf)
• Rich Krahulec, Manager, Retirement & Savings Plans, January 2, 2004 (File name: rkrahulec010204.txt)
   
• Steve Blalock, January 1, 2004 (File name: sblalock010104.txt)
   
• James Thomas, December 29, 2003 (File name: jthomas122903.txt)
   
• Robert DeDomenico, December 29, 2003 (File name: dedomenico122903.txt)
   
• Edward A. Johnson, December 24 2003 (File name: ejohnson122403.txt)
   
• A.O. Smith Corporation, December 23, 2003 (File name: s72703-27.pdf)
   
• Gregory K. Peaslee, Chief Human Resource Officer, Chairman, UPMC Retirement Committee, University of Pittsburgh Medical Center, December 22, 2003 (File name: s72703-26.pdf)
   
• Thomas Buckingham, Ticker Magazine, December 22, 2003 (File name: ticker122203.txt)
   
• Mark Helms, December 20, 2003 (File name: helmsj122003.txt)
   
• Barbara Cudzynowski, December 20, 2003 (File name: cudzynowski122003.txt)
   
• R. Scott Michigan, December 19, 2003 (File name: rsmichigan121903.txt)
   
• Richard F. Crouch, Manager, Transmission Engineering, December 18, 2003 (File name: crouch121803.txt)
   
• Augie Martorana, December 17, 2003 (File name: amartorana121703.txt)
   
• Joseph Cudzynowski, December 17, 2003 (File name: jcudzynowski121703.txt)
   
• Thomas Kretzer, December 17, 2003 (File name: tkretzer121703.txt)
   
• Laxman Kamath, December 17, 2003 (File name: lkamath121703.txt)
   
• Adam Blom, December 17, 2003 (File name: ablom121703.txt)
   
• John M. Henry, County Coordinator, Berrien County, December 17, 2003 (File name: s7-27-03-75.pdf)
   
• David Fronek, December 16, 2004 (File name: s7-27-03-70.pdf)
   
• Richard A. Guida, December 16, 2003 (File name: raguida121603.txt)
   
• Vincent A. Foresta, December 16, 2003 (File name: vaforesta121603.txt)
   
• Melvin L. Zwillenberg, Ph.D., December 16, 2003 (File name: mlzwillenberg121603.txt)
   
• Alexander Krupitsky, December 16, 2003 (File name: akrupitsky121603.txt)
   
• Richard D. Quinn, Director-Compensation and Benefits, Public Service Enterprise Group, December 15, 2003 (File name: pseg121503.txt)
   
• Fred Arnold, December 13, 2003 (File name: farnold121303.txt)
   
• Ronald L. DeLegge, Enforte Financial Services, LLC, December 12, 2003 (File name: s72703-25.pdf)
   
• Dave Ankrapp, December 12, 2003 (File name: dankrapp121203.txt)
   
• Alastair Pow, December 12, 2003 (File name: apow121203.txt)
   
• Niels Holch, Executive Director, Coalition of Mutual Fund Investors, December 12, 2003 (File name: s7-27-03-69.pdf)
   
• John Bushman, Committee Member, City of Garden Grove Deferred Compensation, December 11, 2003 (File name: s7-27-03-68.pdf)
   
• Jeffrey Weiss, December 8, 2003 (File name: jweiss120803.txt)
   
• Michele Riccio, December 7, 2003 (File name: mriccio120703.txt)
   
• Joe Orr, December 7, 2003 (File name: jorr120703.txt)
   
• John David Marks, December 5, 2003 (File name: s7-27-03-21.pdf)
   
• Joseph A. Zelson, December 5, 2003 (File name: s7-27-03-67.pdf)
   
• Anonymous reviewer, December 4, 2003 (File name: rodpat120403.txt)
   
• Glen Kindley, December 4, 2003 (File name: gkindley120403.txt)
   
• Artemus Anderkay, December 4, 2003 (File name: aanderkay120403.txt)
   
• Jon Green, December 4, 2003 (File name: jgreen120403.txt)
   
• Samuel D. Haskel, Ph.D, November 21, 2003 (File name: s72703-21.pdf)
   
• Albert E. Burst, Executive Vice President, National Defined Contribution Council, November 19, 2003 (File name: s72703-20.pdf)
   
• Frank Keating, President and Chief Executive Officer, American Council of Life Insurers, November 19, 2003 (File name: s72703-18.pdf)
   
• American Council of Life Insurers, November 17, 2003 (File name: s72703-17.pdf)
   
• Robert G. Wuelfing, SPARK Institute, November 14, 2003 (File name: s72703-15.pdf)
   
• Charles Porten, CFA, CVP Associates, Inc., November 14, 2003 (File name: s72703-16.pdf)
   
• Tracy Michels, Assistant Vice-president & Deputy Chief Compliance Officer, Midland National Life Insurance Company, November 14, 2003 (File name: s72703-12.pdf)
   
• Edward L. Yingling, American Bankers Association, November 12, 2003 (File name: s72703-13.pdf)
   
• Jerry C. Wagner, President, Flexible Plan Investments, Ltd. on behalf of SAAFTI ("Society of Asset Allocators and Fund Timers, Inc."), November 12, 2003 (File name: s72703-14.pdf)
   
• Homer L. Barton, November 11, 2003 (File name: s72703-10.pdf)
   
• Steve Bartlett, The Financial Services Roundtable, November 10, 2003 (File name: s72703-11.pdf)
   
• David B. Yeske, CFP, President, Financial Planning Association, November 7, 2003 (File name: s72703-9.pdf)
   
• Linda Angello, Frederick J. Jacobs, Abraham Lackman, New York State Deferred Compensation Plan, November 5, 2003 (File name: s72703-7.pdf)
   
• John W. Bachmann, Managing Partner, Edward Jones, November 4, 2003 (File name: s72703-8.pdf)
   
• Jussi P. Snellman, November 4, 2003 (File name: s72703-6.pdf)
   
• Marc E. Lacluitz, President, Securities Industry Association, October 31, 2003 (File name: s72703-5.pdf)
   
• Robert G. Wuelfing, SPARK Institute, October 31, 2003 (File name: s72703-4.pdf)
   
• David L. Wray, President, Profit Sharing/40l(k) Council of America, October 29, 2003 (File name: s72703-3.pdf)
   
• Geof Gradler, Senior Vice President and Head, Government Affairs, Charles Schwab & Co., Inc., October 27, 2003 (File name: s72703-20.pdf)
   
• Donald M. James, October 10, 2003 (File name: dmjames101003.txt)
   

http://www.sec.gov/rules/proposed/s72703.shtml