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Comments on:
Implementation of Sarbanes-Oxley Internal Control Provisions

[File No. 4-497]

Links to comments on File No. 4-497 will be indicated on this page as they are available.

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

Nov. 16, 2005 Mike Travis
Nov. 14, 2005 James M. Kratochvil, Chief Financial Officer, Berry Plastics Corporation
Sep. 12, 2005 Kelly S. McEntire
Jun. 23, 2005 Max Crisp, Executive Vice President and Chief Financial Officer, Stewart Information Services Corporation
Jun. 16, 2005 Bob Baker
Jun. 11, 2005 Paul McWilliams
May 25, 2005 C. Weaver, Internal Audit Associate, Big 4 Accounting Firm, San Francisco, California
May 23, 2005 Hendrick Vandamme, New York, New York
May 9, 2005 Nick S. Cyprus, Senior Vice President, Controller and Chief Accounting Officer, The Interpublic Group of Companies, Inc.
Apr. 30, 2005 Phil Livingston, Vice Chairman, Approva Corporation
Apr. 29, 2005 Alejandro M. Sanchez, Chief Executive Officer, Florida Bankers Association
Apr. 26, 2005 Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Apr. 25, 2005 Lora Ho, Vice President and Chief Financial Officer, Taiwan Semiconductor Manufacturing Company, Ltd.
Apr. 20, 2005 Lora Ho, Vice President & CFO, Taiwan Semiconductor Manufacturing Company, Ltd., No.8 Li-Hsin 6th Rd. Science Park Hsin-Chu, Taiwan, R.O.C.
Apr. 18, 2005 William A. Krepick, CEO, Macrovision Corporation, Santa Clara, California
Apr. 16, 2005 Jerry V. Kehr, Chairman of the Board, Plumas Bank
Apr. 16, 2005 John Flournoy, Director, Plumas Bank
Apr. 15, 2005 C.J. Nelson, Executive Vice President and CFO, Celanese Corporation
Apr. 15, 2005 David Bell, Chief Executive Officer, Australian Bankers' Association
Apr. 14, 2005 Allen Plyler, Instructor, Keller Graduate School of Business, Chicago, Illinois
Apr. 14, 2005 Robert B. Goergen, Chairman of the Board, CEO, Blyth, Inc.
Apr. 14, 2005 Helmut Peter Steiner, Boca Raton, Florida
Apr. 14, 2005 Marie Perry, Assistant Controller, Brinker International, Dallas, Texas
Apr. 14, 2005 Stephen E. Markert., Jr., CFO, Blue Bell, Pennsylvania
Apr. 13, 2005 Cheryl A. Wenzinger, CPA, Professional Director, Denver, Colorado
Apr. 12, 2005 Gretchen Verdugo, Executive Vice President and Chief Accounting Officer, The Impac Companies
Apr. 12, 2005 Lynn E. Turner, Managing Director, Glass, Lewis & Co., LLC
Apr. 12, 2005 Paul R. Zeller, Vice President and Chief Financial Officer, Imation Corp.
Apr. 12, 2005 Michael C. Wyatt, Chair, Corporate & Securities Committee, Association of Corporate Counsel
Apr. 12, 2005 David Chavern, Director, Corporate Governance Initiative, U.S. Chamber of Commerce, Washington, District of Columbia
Apr. 12, 2005 Matthew D. Fitzgerald, CFO, Grant Prideco Inc., Houston, Texas
Apr. 12, 2005 Jurij Z. Kushner, Mr., Vice President & Controller - Bausch & Lomb Incorporated, Rochester, New York
Apr. 12, 2005 Gretchen B. Verdugo, Executive Vice President and Chief Accounting Officer, Impac Mortgage Holdings, Inc., Newport Beach, California
Apr. 12, 2005 David Mathieson, FCMA, VP & CFO , Brady Corporation, Milwaukee, Wisconsin
Apr. 12, 2005 John F. Giblin, CPA, CFO, Crawford & Company, Atlanta, Georgia
Apr. 12, 2005 Patrick M Montgomery, CPA, CFE, CTP, Washington, District of Columbia
Apr. 12, 2005 Mark A. Lettes, Senior VP, CFO, Apex Silver Mines Limited, Denver, Colorado
Apr. 12, 2005 Senator Carl Levin, Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate
Apr. 12, 2005 Ian Gilbert, Director, Retail Policy, Australian Banker's Association
Apr. 12, 2005 Barbara Hackman Franklin, President and CEO, Former US Secretary of Commerce, Barbara Franklin Enterprises
Apr. 11, 2005 James L. Hambrick, Chairman, President and Chief Executive Officer; and Charles P. Cooley, Senior Vice President and Chief Financial Officer, Lubrizol Corporation
Apr. 11, 2005 Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP, and PricewaterhouseCoopers LLP
Apr. 11, 2005 Susannah Haan, Senior Legal Adviser, Company Affairs, CBI, London, UK
Apr. 11, 2005 Brenda Brigman, Information Technology Consultant, Memphis, Tennessee
Apr. 11, 2005 John H. Robison, Chairman, UVEST Financial Services, Charlotte, North Carolina
Apr. 11, 2005 D. Michael Steuert, Senior Vice President & Chief Financial Officer, Fluor Corporation, Aliso Viejo, California
Apr. 09, 2005 R. Stewart Ewing, Jr., Executive Vice President and Chief Financial Officer, CenturyTel, Inc.
Apr. 09, 2005 R. Smith, Consultant engaged primarily in S-Ox 404 compliance projects
Apr. 07, 2005 James B. Lipham, Sr. EVP & CFO, TSYS, Columbus, Georgia
Apr. 07, 2005 Louis L. Borick, Chairman of the Board, Superior Industries International, Inc.
Apr. 07, 2005 Steve Odland, Chairman & CEO, Office Depot, Inc., Chairman, Corporate Governance Task Force
Apr. 06, 2005 David L. Hauser, Group Vice President & Chief Financial Officer, Duke Energy Corporation, Charlotte, North Carolina
Apr. 06, 2005 Marianne Lake, Managing Director, J.P. Morgan Chase & Co.
Apr. 06, 2005 Michael J. McGuinness, Assistant Professor, Economics & Business Department, Saint Anselm College
Apr. 06, 2005 W.A. ("Bill") Loving, Jr., CLBB, Executive Vice President & CEO, Pendleton County Bank
Apr. 05, 2005 Greg Ehlinger, Senior Vice President and Chief Financial Officer, Irwin Financial Corporation
Apr. 05, 2005 Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company
Apr. 05, 2005 Leland Chan, General Counsel, California Bankers Association
Apr. 05, 2005 Jennifer Gilyard, Controller, Electro-Sensors, Inc., Minnetonka, Minnesota
Apr. 04, 2005 Victoria Whitlock, Compliance Practice Manager, Enpria, Inc.
Apr. 04, 2005 Ernst & Young LLP
Apr. 04, 2005 Paul C. Roberts, Chief Financial Officer and Treasurer, Schweitzer-Mauduit International, Inc. and Leonard J. Kujawa, Chairman of the Audit Committee of the Board of Directors, Schweitzer-Mauduit International, Inc.
Apr. 04, 2005Claude Imbleau, President & CEO, Transbotics Corp., Charlotte, North Carolina
Apr. 04, 2005Robert J. Kueppers, Chair, Center for Public Company Audit Firms
Apr. 03, 2005 Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor
Apr. 03, 2005KPMG LLP
Apr. 02, 2005 Grady E. Means, Chairman, Financial Market Solutions, Washington, District of Columbia
Apr. 01, 2005 DeAnna Young, PepsiCo, Inc., Assistant to Marie T. Gallagher, Vice President & Assistant Controller, PepsiCo
Apr. 01, 2005 Douglas Flint, HSBC Holdings plc
Apr. 01, 2005 George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Apr. 01, 2005 Tim J. Leech, FCA, Chief Methodology Officer Paisley Consulting, Mississauga, Canada
Apr. 01, 2005 Richard M. Whiting, Executive Director and General Counsel, The Financial Services Roundtable
Apr. 01, 2005 Frank Brod, Chair, Committee on Corporate Reporting Financial Executives International
Apr. 01, 2005 Thomas G. Smith, Executive Vice President, Chief Financial Officer and Secretary, Forest City Enterprises, Inc.
Apr. 01, 2005 PricewaterhouseCoopers LLP
Apr. 01, 2005 David McDermott, CRM, President, ARMA International
Apr. 01, 2005 Deloitte & Touche LLP
Apr. 01, 2005 Russell B. Stevenson, Jr., Senior Vice President & General Counsel, Ciena Corporation
Apr. 01, 2005 Neil S. Belloff, Vice President - U.S. Securities Counsel, T Deutsche Telekom
Apr. 01, 2005 Moray P. Dewhurst, Vice President, Finance and Chief Financial Officer, FPL Group, Inc.
Apr. 01, 2005 Keith B. Kaplan, CPA
Apr. 01, 2005 Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers
Apr. 01, 2005 Greg Swalwell
Apr. 01, 2005 James W. Whalen, Sr., Vice President & Chief Financial Officer, Parker Drilling Company
Apr. 01, 2005 Matthew Leitch, London, United Kingdom
Apr. 01, 2005 Michael Holtmann, Dr., Senior Vice President Corporate Audit, E.ON AG, Duesseldorf, Germany
Apr. 01, 2005 Andrew Gambier, Manager, Technical Strategy, Institute of Chartered Accountants in England & Wales, Chartered Accountants' Hall
Apr. 01, 2005 Donna J. Fisher, Director of Tax and Accounting, American Bankers Association
Apr. 01, 2005 Arthur S. Flashman, Vice President, Controller and Principal Accounting Officer and Lori Silverstein, Assistant Vice President and Director of Internal Audit, Boston Properties, Inc.
Apr. 01, 2005 Robert M. Peebles, Controller, Universal Corporation
Apr. 01, 2005 William H. Schafer, Sr., Vice President and Chief Financial Officer, Developers Diversified Realty Corporation
Apr. 01, 2005 Sharilyn Gasaway, Controller, ALLTEL Corporation
Apr. 01, 2005 Daniel DiTomasso, CPA CIA, Director Internal Audit, Charles River Laboratories International, Wilmington, Massachusetts
Apr. 01, 2005 Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Apr. 01, 2005 John P. Rielly, SVP and CFO and Kevin B. Wilcox, VP and Controller, Amerada Hess Corporation
Apr. 1, 2005 Peter A. Bridgman, Senior Vice President, PepsiCo, Inc.
Mar. 31, 2005 Wayne Abernathy, Executive Director, Financial Institutions Policy and Regulatory Affairs, American Bankers Association
March 31, 2005 Robert Parker, Jr., President and Chief Executive Officer, Parker Drilling Company
Mar. 31, 2005 John W. Douglass, President and CEO, Aerospace Industries Association
Mar. 31, 2005 Unibanco – União de Bancos Brasileiros S.A.
Mar. 31, 2005 Leon Moore Chairman, President and CEO, Cardinal Bankshares Corporation's
Mar. 31, 2005 Richard C. Henriques, Vice President, Controller, Merck & Co., Inc. and John Canan, Vice President, Corporate Audit Services, Merck & Co., Inc.
Mar. 31, 2005 James W. DeLoach, Jr., Managing Director, Protiviti Inc.
Mar. 31, 2005 Andrew J. Brown, Chief Financial Officer, palmOne, Inc.
Mar. 31, 2005 Neri Bukspan, Managing Director and Chief Accountant, Standard & Poors Credit Market Services
Mar. 31, 2005 Bradley J. Holiday, Senior Executive Vice President and Chief Financial Officer
Mar. 31, 2005 Rona Fairhead, Chief Financial Officer, Pearson PLC
Mar. 31, 2005 John E. Kyees, CFO, Urban Outfitters, Inc.
Mar. 31, 2005 Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
Mar. 31, 2005 Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Mar. 31, 2005 David A. Richards, CIA, President, The Institute of Internal Auditors
Mar. 31, 2005 Neil Smith, Vice President & Chief Financial Officer, Telewest Global, Inc.
Mar. 31, 2005 Craig A. Rogerson, President and Chief Executive Officer and Allen A. Spizzo, Vice President and Chief Financial Officer, Hercules
Mar. 31, 2005 Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor
Mar. 31, 2005 Michael R. Dawson, Vice President and Controller, GlobalSantaFe Corporation, Houston, Texas
Mar. 31, 2005 Douglas Flint, Chairman, Turnbull Review, Financial Reporting Council
Mar. 31, 2005 Jim Kneale, Executive Vice President, Finance and Administration and Chief Financial Officer, ONEOK, Inc.
Mar. 31, 2005 Jane Windmeier, Sr. Vice President, Finance, Target
Mar. 31, 2005 Patrick J. Erlandson, Chief Financial Officer, UnitedHealth Group
Mar. 31, 2005 Robert L. Parker, President & Chief Executive Officer, Parker Drilling Company
Mar. 31, 2005 Michael J.Knesek, Senior Vice President, Controller and Principal Accounting Officer, Enterprise Products Partners L.P.
Mar. 31, 2005 Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI
Mar. 31, 2005 Robert M. Anderson, Executive Director, Committee of Chief Risk Officers
Mar. 31, 2005 Raymond J. Seabrook, Senior Vice President & Chief Financial Officer and Douglas K. Bradford, Vice President & Controller, Ball Corporation
Mar. 31, 2005 Adam Woznicki Finance & Accounting Major, Senior, University of Wisconsin-La Crosse
Mar. 31, 2005 Lisa A. Soda, Corporate Affairs Associate, American Petroleum Institutive Information Technology Security Forum
Mar. 31, 2005 Richard R. George, Vice President, Controller and CIO, The Andersons, Inc.
Mar. 31, 2005 Edward H. Comer, Vice President & General Counsel, Edison Electric Institute
Mar. 31, 2005 Fred Ament, Vice President and General Auditor; Jane Morreau, Vice President and Controller, Brown-Forman
Mar. 31, 2005 Rick Weller, Executive Vice President and Chief Financial Officer, Euronet Worldwide, Inc.
Mar. 31, 2005 Richard T. O'Brien, Executive Vice President and Chief Financial Officer, AGL Resources Inc.
Mar. 31, 2005Susan Tomasky, Executive Vice President, American Electric Power Company, Inc. and Leonard J. Kujawa, Chairman of the Audit Committee and Chief Financial Officer of the Board of Directors, American Electric Power Company, Inc.
Mar. 31, 2005 Teresa R. Ward, Vice President, Director of Audit Services, Commercial Federal Bank
Mar. 31, 2005 Mary Ellen Oliverio, CPA
Mar. 31, 2005 Lisa Vann, Principal, TLV Group, LLC
Mar. 31, 2005 Margaret Payn, General Manager Group Finance, Westpac Banking Corporation
Mar. 31, 2005 Tracy Mullin, President and CEO, National Retail Federation
Mar. 31, 2005 Ken Lever Group Finance Director & CFO, Tomkins plc
Mar. 31, 2005 Carl J. Laurino, Senior Vice President & Chief Financial Officer, The Manitowoc Company, Inc.
Mar. 31, 2005 Joseph Martin, CPA, Chief Accounting Officer, The American Gas Association
Mar. 31, 2005 William T. Johnson, Internal Controls Manager, Ohio Valley Bank Company
Mar. 31, 2005 Maureen A. McAllister, MSIE/CPA, NSF-ISR Ltd. and McAllister Consulting L.L.C., Ann Arbor, Michigan, and Wayne, Illinois
Mar. 31, 2005 Robert A. Jensen, Seattle, Washington
Mar. 31, 2005 James G. Campbell, Vice President, Corporate Controller, Intel Corporation
Mar. 31, 2005 Catherine Connally, President, Issues Central Inc.
Mar. 31, 2005 Steven Eisenstein, Philadelphia, Pennsylvania
Mar. 31, 2005 Steven A. Forrest
Mar. 31, 2005 Richard T. Ainsworth, Tax Counsel, Taxware LP
Mar. 31, 2005 Michele J. Hooper, President, Chicago Chapter, Roger W. Raber, President and CEO, and B. Kenneth West, Chairman, National Association of Corporate Directors
Mar. 31, 2005 David R. Eshleman, President, Expert Process Solutions LLC
Mar. 31, 2005 Holly L. Nelson
Mar. 30, 2005 William T. Archey, President and CEO, American Electronics Association
Mar. 30, 2005 Anonymous
Mar. 30, 2005 John W. White, Cravath, Swaine & Moore LLP, New York, New York
Mar. 30, 2005 William H. Hernandez, Sr. Vice President, Finance, PPG Industries, Inc.
Mar. 30, 2005 James R. Saalfeld, Vice President & General Counsel, Meritage Hospitality Group Inc.
Mar. 30, 2005 Bryan Sinclair, Corporate Controller, Lone Star Technologies, Inc.
Mar. 30, 2005 Randall E. Meyer, Mr., CFO, Southwest Bancorporation of Texas, Inc, Houston, Texas
Mar. 30, 2005 Charlie W. Jones, CPA, Audit Partner, Marshall, Jones & Co., CPAs, Atlanta, Georgia
Mar. 30, 2005 James J. Gibbons, Redondo Beach, California
Mar. 30, 2005 Timothy J. Stabosz
Mar. 30, 2005 Jack T. Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland
Mar. 30, 2005 Ashley W. Burrowes, CA, CMA and Barbara J. Eide, CPA, Department of Accountancy, University of Wisconsin
Mar. 30, 2005 Mark Hall, General Manager, CIO Executive Council, CIO, CXO Media Inc.
Mar. 30, 2005 W. L. Nutter, Chairman, President and Chief Executive Officer and Gerald J. Pollack, Senior Vice President and Chief Financial Officer, Rayonier
Mar. 29, 2005 Dwayne E. Jorgensen, CIA, CFE, Global Practice Leader, Sarbanes-Oxley Services & IT Governance
Mar. 29, 2005 Michael Ramos, CPA
Mar. 29, 2005 James W. Owens, Chairman and CEO, Caterpillar Inc.
Mar. 29, 2005 Rod Scott, R.G. Scott & Associates, LLC
Mar. 29, 2005 Samuel J. Yake, Individual Investor, Paoli, Pennsylvania
Mar. 29, 2005 Richard A Karp, Ph.D., Chairman and CEO, Catapult Communications Corp., Mountain View, California
Mar. 29, 2005 William A Kellstrom, Audit Committee Chair, Markwest Hydrocarbon Inc., Denver, Colorado
Mar. 29, 2005 Damon F. Asbury, Executive Director, State Teachers Retirement System of Ohio, Richard A. Curtis, Executive Director, Highway Patrol Retirement System, William J. Estabrook, Executive Director, Ohio Police and Fire Pension Fund Laurie Fiori Hacking, Executive Director, Ohio Pubic Employees Retirement System, James R. Winfree, Executive Director, School Employees Retirement System of Ohio, and R. Keith Overly, Executive Director, Ohio Public Employees Deferred Compensation
Mar. 29, 2005 David T. Foy, Executive Vice President and Chief Financial Officer, White Mountains Insurance Group
Mar. 29, 2005 Randall T. Mays, Executive Vice President and Chief Financial Officer, Clear Channel
Mar. 28, 2005 Warren L. Stout Director, Corporate Compliance, Belden CDT Inc.
Mar. 28, 2005 Joesph A. Tiesi, Vice President and Controller, Altria Group, Inc.
Mar. 28, 2005 Crowe Chizek and Company LLC
Mar. 28, 2005 Peter Nelson, President and CEO and Richard Nye, Vice President, CFO and Treasurer, Californa Water Service Group
Mar. 28, 2005 Ramachandran Mahadevan, FCA, Institute of Chartered Accountants of India, Bangalore, India
Mar. 28, 2005 Lynn A. Fountain, Vice-President Risk Assessment & Audit Services, Aquila Inc.
Mar. 26, 2005 Curtis C. Verschoor, CPA, CIA, CMA, CFE, Research Professor, School of Accountancy and MIS, DePaul University, Chicago, Illinois
Mar. 26, 2005 Ashley W. Burrowes, PhD, CA, CMA, Department of Accountancy, University of Wisconsin, La Crosse, Wisconsin
Mar. 25, 2005 Michael Gibson, Senior Vice President, Controller, Mid State Bank & Trust
Mar. 24, 2005 Timothy J. Tumminello, CPA, Baltimore, Maryland
Mar. 24, 2005 Simon Wadsworth, Chief Financial Officer, Mid America Apartment Communities, Inc., Memphis, Tennessee
Mar. 24, 2005 Gary Rushlo, Sales Executive/Project Manager, Minneapolis, Minnesota
Mar. 24, 2005 Darrell D. Beitel, Knowledge Point International - Founding Principal, Greensboro, North Carolina
Mar. 23, 2005 William R. Brown, Executive Vice President and Chief Financial Officer, Plum Creek Timber Company, Inc.
Mar. 23, 2005 Michael A. Coke, Executive Vice President and Chief Financial Officer, AMB Property Corporation
Mar. 23, 2005 Nathan R. Batts, Associate Counsel, North Carolina Bankers Association
Mar. 21, 2005 Scott Di Valerio, Corporate Vice President, Corporate Controller, Microsoft Corporation
Mar. 21, 2005 Anonymous CPA
Mar. 21, 2005 Dr. Helmut Perlet, Member of the Management Board, Group Controlling, Accounting, Taxes, Compliance and Kenneth Rappold, Sarbanes-Oxley 404 Project Team, Allianz AG
Mar. 18, 2005 Geraldine Burns
Mar. 18, 2005 Garrett Thornburg, Chairman of the Board and Chief Executive Officer and Larry Goldstone, President and Chief Operating Officer, Thornburg Mortgage
Mar. 18, 2005 Jeffrey R. Roberts
Mar. 18, 2005 Robert O'Callahan
Mar. 16, 2005 William A. Stimson, PhD, SCI Associates
Mar. 15, 2005 Sonja Olhoft Rego, Assistant Professor of Accounting, Tippie College of Business, University of Iowa
Mar. 15, 2005 Patricia Corpus, KeyBank, Cleveland, Ohio
Mar. 15, 2005 Charles H. Leonard, Senior Vice President and Chief Financial Officer, Tracy E. Ohmart, Controller, and Allen C. Capps, Senior Manager Technical Accounting & Compliance, Texas Eastern Products Pipeline Company
Mar. 14, 2005 Frederick G. Beisser, CPA, Senior Vice President - Finance, PlanGraphics, Inc., Parker, Colorado
Mar. 14, 2005 Randy Ouchi, Senior Vice President, Internal Auditor Wilshire State Bank
Mar. 12, 2005 Compton Center for Procurement & Development, Research Consultants
Mar. 11, 2005 Dennis M. Stevens, Director, Internal Audit, Alamo Group
Mar. 08, 2005 Sally Scutt, Managing Director, International Banking Federation
Mar. 07, 2005 Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Mar. 06, 2005 Ron Kral, CPA, Partner of Candela Solutions, LLC, Madison, Wisconsin
Mar. 06, 2005 Anonymous CPA, CPA and Consultant, Santa Clara, California
Mar. 05, 2005 John A. Yerrick
Mar. 04, 2005 Paula Jourde, Dallas, Texas
Mar. 03, 2005 Michael J. Robertson, CPA, Columbus, Ohio
Mar. 02, 2005 Bob Ross
Mar. 01, 2005 Leon Moore, Chairman, President CEO, Cardinal Bankshares Corporation , Floyd, Virginia
Mar. 01, 2005 Robert W. Brown, President CEO, MACC-TRAC Mortgage Quality Assurance, Centennial, Colorado
Mar. 01, 2005 Darrell W. Simino, Corporate Director, Internal Audit & Controls
Mar. 01, 2005 Laurie Fiori Hacking, Executive Director, Ohio Public Employees Retirement System
Feb. 28, 2005 Eric G. Johnson
Feb. 28, 2005 William J. Keller, Jr. and Robert Luzzatto, Omega Survey Group
Feb. 27, 2005 Dennis Burnette, President, Cherokee Banking Company (CHKJ, Bulletin Board) Canton, GA
Feb. 26, 2005 Michael D. Hoyt, MBA Student/Webster University, Mission Viejo, California
Feb. 25, 2005 Johnathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association
Feb. 25, 2005 David McDermott, CRM, President, Association for Information Management Professionals
Feb. 25, 2005 Leigh Anne Dear, Houston, Texas
Feb. 25, 2005 Stuart J. Gold, Engineer, Ambler, Pennsylvania
Feb. 25, 2005 Blake Barney, Internal Audit Manager, Natures Sunshine Products
Feb. 24, 2005 James Steffes, CPA, Manager of Compliance Alkermes Corporation, Cambridge, Massachusetts
Feb. 23, 2005 Kit Whye Chan, FCPA Australia, Singapore
Feb. 23, 2005 Julio Rodriguez, Atlanta, GA
Feb. 23, 2005 Michael McConnell, CPA
Feb. 23, 2005 Michael Cathcart, CPA, Houston, Texas
Feb. 23, 2005 Robert W. Rouse, Ph.D., Professor of Accounting, College of Charleston, charleston, South Carolina
Feb. 23, 2005 John A. Yerrick, Retired CPA, Bethesda, Maryland
Feb. 22, 2005 Paul S. Changfoot, Chartered Accountant Canada and South Africa, Vancouver, British Columbia
Feb. 08, 2005 Leon J. Level, Vice President and Chief Financial Officer, CSC

Modified: 11/23/2005