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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 Sort descending	Letter Type	Commenter Name
March 31, 2005	Public Comment	Lisa A. Soda, Corporate Affairs Associate, American Petroleum Institutive Information Technology Security Forum
March 31, 2005	Public Comment	Lisa Vann, Principal, TLV Group, LLC
March 31, 2005	Public Comment	Margaret Payn, General Manager Group Finance, Westpac Banking Corporation
March 31, 2005	Public Comment	Mary Ellen Oliverio, CPA
March 31, 2005	Public Comment	Maureen A. McAllister, MSIE/CPA, NSF-ISR Ltd. and McAllister Consulting L.L.C., Ann Arbor, Michigan, and Wayne, Illinois
March 31, 2005	Public Comment	Michael J.Knesek, Senior Vice President, Controller and Principal Accounting Officer, Enterprise Products Partners L.P.
March 31, 2005	Public Comment	Michael R. Dawson, Vice President and Controller, GlobalSantaFe Corporation, Houston, Texas
March 31, 2005	Public Comment	Michele J. Hooper, President, Chicago Chapter, Roger W. Raber, President and CEO, and B. Kenneth West, Chairman, National Association of Corporate Directors
March 31, 2005	Public Comment	Neil Smith, Vice President & Chief Financial Officer, Telewest Global, Inc.
March 31, 2005	Public Comment	Neri Bukspan, Managing Director and Chief Accountant, Standard & Poors Credit Market Services
March 31, 2005	Public Comment	Patrick J. Erlandson, Chief Financial Officer, UnitedHealth Group
March 31, 2005	Public Comment	Raymond J. Seabrook, Senior Vice President & Chief Financial Officer and Douglas K. Bradford, Vice President & Controller, Ball Corporation
March 31, 2005	Public Comment	Richard C. Henriques, Vice President, Controller, Merck & Co., Inc. and John Canan, Vice President, Corporate Audit Services, Merck & Co., Inc.
March 31, 2005	Public Comment	Richard R. George, Vice President, Controller and CIO, The Andersons, Inc.
March 31, 2005	Public Comment	Richard T. Ainsworth, Tax Counsel, Taxware LP
March 31, 2005	Public Comment	Richard T. O'Brien, Executive Vice President and Chief Financial Officer, AGL Resources Inc.
March 31, 2005	Public Comment	Rick Weller, Executive Vice President and Chief Financial Officer, Euronet Worldwide, Inc.
March 31, 2005	Public Comment	Robert A. Jensen, Seattle, Washington
March 31, 2005	Public Comment	Robert L. Parker, President & Chief Executive Officer, Parker Drilling Company
March 31, 2005	Public Comment	Robert M. Anderson, Executive Director, Committee of Chief Risk Officers
March 31, 2005	Public Comment	Robert Parker, Jr., President and Chief Executive Officer, Parker Drilling Company
March 31, 2005	Public Comment	Rona Fairhead, Chief Financial Officer, Pearson PLC
March 31, 2005	Public Comment	Steven A. Forrest
March 31, 2005	Public Comment	Steven Eisenstein, Philadelphia, Pennsylvania
March 31, 2005	Public Comment	Susan 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.
March 31, 2005	Public Comment	Teresa R. Ward, Vice President, Director of Audit Services, Commercial Federal Bank
March 31, 2005	Public Comment	Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI
March 31, 2005	Public Comment	Tracy Mullin, President and CEO, National Retail Federation
March 31, 2005	Public Comment	Unibanco - União de Bancos Brasileiros S.A.
March 31, 2005	Public Comment	Wayne Abernathy, Executive Director, Financial Institutions Policy and Regulatory Affairs, American Bankers Association

Last Reviewed or Updated: Dec. 18, 2025

File Number

4-497

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