Comments on: Implementation of Sarbanes-Oxley Internal Control Provisions

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

Comment
A: 7

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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Mike Travis
Public Comment James M. Kratochvil, Chief Financial Officer, Berry Plastics Corporation
Public Comment Kelly S. McEntire
Public Comment Max Crisp, Executive Vice President and Chief Financial Officer, Stewart Information Services Corporation
Public Comment Bob Baker
Public Comment Paul McWilliams
Public Comment C. Weaver, Internal Audit Associate, Big 4 Accounting Firm, San Francisco, California
Public Comment Hendrick Vandamme, New York, New York
Public Comment Nick S. Cyprus, Senior Vice President, Controller and Chief Accounting Officer, The Interpublic Group of Companies, Inc.
Public Comment Phil Livingston, Vice Chairman, Approva Corporation
Public Comment Alejandro M. Sanchez, Chief Executive Officer, Florida Bankers Association
Public Comment Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Public Comment Lora Ho, Vice President and Chief Financial Officer, Taiwan Semiconductor Manufacturing Company, Ltd.
Public Comment Lora Ho, Vice President & CFO, Taiwan Semiconductor Manufacturing Company, Ltd., No.8 Li-Hsin 6th Rd. Science Park Hsin-Chu, Taiwan, R.O.C.
Public Comment William A. Krepick, CEO, Macrovision Corporation, Santa Clara, California
Public Comment Jerry V. Kehr, Chairman of the Board, Plumas Bank
Public Comment John Flournoy, Director, Plumas Bank
Public Comment C.J. Nelson, Executive Vice President and CFO, Celanese Corporation
Public Comment David Bell, Chief Executive Officer, Australian Bankers' Association
Public Comment Allen Plyler, Instructor, Keller Graduate School of Business, Chicago, Illinois
Public Comment Helmut Peter Steiner, Boca Raton, Florida
Public Comment Marie Perry, Assistant Controller, Brinker International, Dallas, Texas
Public Comment Robert B. Goergen, Chairman of the Board, CEO, Blyth, Inc.
Public Comment Stephen E. Markert., Jr., CFO, Blue Bell, Pennsylvania
Public Comment Cheryl A. Wenzinger, CPA, Professional Director, Denver, Colorado
Public Comment Barbara Hackman Franklin, President and CEO, Former US Secretary of Commerce, Barbara Franklin Enterprises
Public Comment David Chavern, Director, Corporate Governance Initiative, U.S. Chamber of Commerce, Washington, District of Columbia
Public Comment David Mathieson, FCMA, VP & CFO , Brady Corporation, Milwaukee, Wisconsin
Public Comment Gretchen B. Verdugo, Executive Vice President and Chief Accounting Officer, Impac Mortgage Holdings, Inc., Newport Beach, California
Public Comment Gretchen Verdugo, Executive Vice President and Chief Accounting Officer, The Impac Companies

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-497