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 Letter Type Commenter Name
Public Comment Ernst & Young LLP
Public Comment 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.
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms
Public Comment Victoria Whitlock, Compliance Practice Manager, Enpria, Inc.
Public Comment Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor
Public Comment KPMG LLP
Public Comment Grady E. Means, Chairman, Financial Market Solutions, Washington, District of Columbia
Public Comment Andrew Gambier, Manager, Technical Strategy, Institute of Chartered Accountants in England & Wales, Chartered Accountants' Hall
Public Comment Arthur S. Flashman, Vice President, Controller and Principal Accounting Officer and Lori Silverstein, Assistant Vice President and Director of Internal Audit, Boston Properties, Inc.
Public Comment Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers
Public Comment Daniel DiTomasso, CPA CIA, Director Internal Audit, Charles River Laboratories International, Wilmington, Massachusetts
Public Comment David McDermott, CRM, President, ARMA International
Public Comment DeAnna Young, PepsiCo, Inc., Assistant to Marie T. Gallagher, Vice President & Assistant Controller, PepsiCo
Public Comment Deloitte & Touche LLP
Public Comment Donna J. Fisher, Director of Tax and Accounting, American Bankers Association
Public Comment Douglas Flint, HSBC Holdings plc
Public Comment Frank Brod, Chair, Committee on Corporate Reporting Financial Executives International
Public Comment George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Greg Swalwell
Public Comment James W. Whalen, Sr., Vice President & Chief Financial Officer, Parker Drilling Company
Public Comment John P. Rielly, SVP and CFO and Kevin B. Wilcox, VP and Controller, Amerada Hess Corporation
Public Comment Keith B. Kaplan, CPA
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Public Comment Matthew Leitch, London, United Kingdom
Public Comment Michael Holtmann, Dr., Senior Vice President Corporate Audit, E.ON AG, Duesseldorf, Germany
Public Comment Moray P. Dewhurst, Vice President, Finance and Chief Financial Officer, FPL Group, Inc.
Public Comment Neil S. Belloff, Vice President - U.S. Securities Counsel, T Deutsche Telekom
Public Comment Peter A. Bridgman, Senior Vice President, PepsiCo, Inc.
Public Comment PricewaterhouseCoopers LLP
Public Comment Richard M. Whiting, Executive Director and General Counsel, The Financial Services Roundtable

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-497
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