Skip to search field Skip to main content

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

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

Filter comments


Date Sort descending	Letter Type	Commenter Name
April 1, 2005	Public Comment	Robert M. Peebles, Controller, Universal Corporation
April 1, 2005	Public Comment	Russell B. Stevenson, Jr., Senior Vice President & General Counsel, Ciena Corporation
April 1, 2005	Public Comment	Sharilyn Gasaway, Controller, ALLTEL Corporation
April 1, 2005	Public Comment	Thomas G. Smith, Executive Vice President, Chief Financial Officer and Secretary, Forest City Enterprises, Inc.
April 1, 2005	Public Comment	Tim J. Leech, FCA, Chief Methodology Officer Paisley Consulting, Mississauga, Canada
April 1, 2005	Public Comment	William H. Schafer, Sr., Vice President and Chief Financial Officer, Developers Diversified Realty Corporation
March 31, 2005	Public Comment	Adam Woznicki Finance & Accounting Major, Senior, University of Wisconsin-La Crosse
March 31, 2005	Public Comment	Andrew J. Brown, Chief Financial Officer, palmOne, Inc.
March 31, 2005	Public Comment	Bradley J. Holiday, Senior Executive Vice President and Chief Financial Officer
March 31, 2005	Public Comment	Carl J. Laurino, Senior Vice President & Chief Financial Officer, The Manitowoc Company, Inc.
March 31, 2005	Public Comment	Catherine Connally, President, Issues Central Inc.
March 31, 2005	Public Comment	Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
March 31, 2005	Public Comment	Craig A. Rogerson, President and Chief Executive Officer and Allen A. Spizzo, Vice President and Chief Financial Officer, Hercules
March 31, 2005	Public Comment	David A. Richards, CIA, President, The Institute of Internal Auditors
March 31, 2005	Public Comment	David R. Eshleman, President, Expert Process Solutions LLC
March 31, 2005	Public Comment	Douglas Flint, Chairman, Turnbull Review, Financial Reporting Council
March 31, 2005	Public Comment	Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor
March 31, 2005	Public Comment	Edward H. Comer, Vice President & General Counsel, Edison Electric Institute
March 31, 2005	Public Comment	Fred Ament, Vice President and General Auditor; Jane Morreau, Vice President and Controller, Brown-Forman
March 31, 2005	Public Comment	Holly L. Nelson
March 31, 2005	Public Comment	James G. Campbell, Vice President, Corporate Controller, Intel Corporation
March 31, 2005	Public Comment	James W. DeLoach, Jr., Managing Director, Protiviti Inc.
March 31, 2005	Public Comment	Jane Windmeier, Sr. Vice President, Finance, Target
March 31, 2005	Public Comment	Jim Kneale, Executive Vice President, Finance and Administration and Chief Financial Officer, ONEOK, Inc.
March 31, 2005	Public Comment	John E. Kyees, CFO, Urban Outfitters, Inc.
March 31, 2005	Public Comment	John W. Douglass, President and CEO, Aerospace Industries Association
March 31, 2005	Public Comment	Joseph Martin, CPA, Chief Accounting Officer, The American Gas Association
March 31, 2005	Public Comment	Ken Lever Group Finance Director & CFO, Tomkins plc
March 31, 2005	Public Comment	Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
March 31, 2005	Public Comment	Leon Moore Chairman, President and CEO, Cardinal Bankshares Corporation's

Last Reviewed or Updated: Dec. 18, 2025

File Number

4-497

How to submit comments