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Comments on: Second-year Experiences with Implementation of Sarbanes-Oxley Internal Control Reporting and Auditing Provisions

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Date Sort descending	Letter Type	Commenter Name
July 24, 2006	Public Comment	Philip D. Wilson, Founder Chairman of RuleSphere International, Inc., Still River, Massachusetts
July 14, 2006	Public Comment	Daniel P. Saliba, Retail salesperson, Dallas, Texas
May 18, 2006	Public Comment	Leon J. Level, Corporate Vice President, Computer Sciences Corporation
May 17, 2006	Public Comment	John S. Cochrane, Raymond Chabot Grant Thornton, S.E.N.C.R.L.(LLP)
May 16, 2006	Public Comment	Larry E. Rittenberg, Chair, Committee of Sponsoring Organiations of the Treadway Commission
May 10, 2006	Public Comment	Edward E. Nusbaum, Chief Executive Officer, Grant Thornton LLP
May 10, 2006	Public Comment	Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association
May 10, 2006	Public Comment	Mallory Factor, Chairman, Free Enterprise Fund, Washington, District of Columbia
May 10, 2006	Public Comment	Shelley S. Stein, Chief Operating Officer, Grant Thornton LLP
May 8, 2006	Public Comment	Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
May 8, 2006	Public Comment	Neal L. Wolkoff, Chairman and CEO, American Stock Exchange, New York, New York
May 8, 2006	Public Comment	Pat Baird, Tequesta, Florida
May 5, 2006	Public Comment	David Fannin, General Counsel, Office Depot. Inc.; Chairman, Coordinating Committee, Corporate Governance Task Force Business Roundtable
May 5, 2006	Public Comment	Diane L. Ford, Vice President Controller & CAO, WPS Resources Corporation, Green Bay, Wisconsin
May 4, 2006	Public Comment	Jeffrey C. Thomson, Vice President, Research and Applications Development, CIT, Institute of Management Accountants
May 3, 2006	Public Comment	Barbara Hackman Franklin, President and CEO, Barbara Franklin Enterprises; former US Secretary of Commerce
May 3, 2006	Public Comment	David Chavern, Vice President and Chief of Staff, U.S. Chamber of Commerce
May 3, 2006	Public Comment	Joseph M. Leone, Vice Chairman and Chief Financial Officer, CIT
May 3, 2006	Public Comment	Robert M. Fowler, Akron, Ohio
May 3, 2006	Public Comment	Stephen Y. Dickinson, Controller and Chief Accounting Officer, Media General, Inc.,
May 1, 2006	Public Comment	Anil Prahlad, Controllers' Leadership Roundtable on behalf of various companies
May 1, 2006	Public Comment	Ann Yerger, Executive Director, Council of Institutional Investors
May 1, 2006	Public Comment	BDO Seidman, LLP
May 1, 2006	Public Comment	Brian C. Ferguson, Executive Vice President & Chief Financial Officer, EnCana Corporation
May 1, 2006	Public Comment	Bruce A. Renihan, Executive Vice-President and Controller, Canadian Imperial Bank of Commerce
May 1, 2006	Public Comment	David A. Richards, CIA, President, Institute of Internal Auditors
May 1, 2006	Public Comment	David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute
May 1, 2006	Public Comment	Deloitte & Touche LLP
May 1, 2006	Public Comment	Ernst & Young LLP
May 1, 2006	Public Comment	KPMG LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number

4-511

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