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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	William T. Johnson, Internal Controls Manager, Ohio Valley Bank Company
March 30, 2005	Public Comment	Anonymous
March 30, 2005	Public Comment	Ashley W. Burrowes, CA, CMA and Barbara J. Eide, CPA, Department of Accountancy, University of Wisconsin
March 30, 2005	Public Comment	Bryan Sinclair, Corporate Controller, Lone Star Technologies, Inc.
March 30, 2005	Public Comment	Charlie W. Jones, CPA, Audit Partner, Marshall, Jones & Co., CPAs, Atlanta, Georgia
March 30, 2005	Public Comment	Jack T. Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland
March 30, 2005	Public Comment	James J. Gibbons, Redondo Beach, California
March 30, 2005	Public Comment	James R. Saalfeld, Vice President & General Counsel, Meritage Hospitality Group Inc.
March 30, 2005	Public Comment	John W. White, Cravath, Swaine & Moore LLP, New York, New York
March 30, 2005	Public Comment	Mark Hall, General Manager, CIO Executive Council, CIO, CXO Media Inc.
March 30, 2005	Public Comment	Randall E. Meyer, Mr., CFO, Southwest Bancorporation of Texas, Inc, Houston, Texas
March 30, 2005	Public Comment	Timothy J. Stabosz
March 30, 2005	Public Comment	W. L. Nutter, Chairman, President and Chief Executive Officer and Gerald J. Pollack, Senior Vice President and Chief Financial Officer, Rayonier
March 30, 2005	Public Comment	William H. Hernandez, Sr. Vice President, Finance, PPG Industries, Inc.
March 30, 2005	Public Comment	William T. Archey, President and CEO, American Electronics Association
March 29, 2005	Public Comment	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
March 29, 2005	Public Comment	David T. Foy, Executive Vice President and Chief Financial Officer, White Mountains Insurance Group
March 29, 2005	Public Comment	Dwayne E. Jorgensen, CIA, CFE, Global Practice Leader, Sarbanes-Oxley Services & IT Governance
March 29, 2005	Public Comment	James W. Owens, Chairman and CEO, Caterpillar Inc.
March 29, 2005	Public Comment	Michael Ramos, CPA
March 29, 2005	Public Comment	Randall T. Mays, Executive Vice President and Chief Financial Officer, Clear Channel
March 29, 2005	Public Comment	Richard A Karp, Ph.D., Chairman and CEO, Catapult Communications Corp., Mountain View, California
March 29, 2005	Public Comment	Rod Scott, R.G. Scott & Associates, LLC
March 29, 2005	Public Comment	Samuel J. Yake, Individual Investor, Paoli, Pennsylvania
March 29, 2005	Public Comment	William A Kellstrom, Audit Committee Chair, Markwest Hydrocarbon Inc., Denver, Colorado
March 28, 2005	Public Comment	Crowe Chizek and Company LLC
March 28, 2005	Public Comment	Joesph A. Tiesi, Vice President and Controller, Altria Group, Inc.
March 28, 2005	Public Comment	Lynn A. Fountain, Vice-President Risk Assessment & Audit Services, Aquila Inc.
March 28, 2005	Public Comment	Peter Nelson, President and CEO and Richard Nye, Vice President, CFO and Treasurer, Californa Water Service Group
March 28, 2005	Public Comment	Ramachandran Mahadevan, FCA, Institute of Chartered Accountants of India, Bangalore, India

Last Reviewed or Updated: Dec. 18, 2025

File Number

4-497

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