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Comments on:
Second-year Experiences with Implementation of Sarbanes-Oxley Internal Control Reporting and Auditing Provisions
[File No. 4-511]
Links to comments on File No. 4-511 will be indicated on this page as they are available.
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| Feb. 8, 2006 |
Aqua Toh Sim, Bangkok, Thailand
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| Jul. 24, 2006 |
Philip D. Wilson, Founder Chairman of RuleSphere International, Inc., Still River, Massachusetts
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| Jul. 14, 2006 |
Daniel P. Saliba, Retail salesperson, Dallas, Texas
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| May 18, 2006 |
Leon J. Level, Corporate Vice President, Computer Sciences Corporation |
| May 17, 2006 |
John S. Cochrane, Raymond Chabot Grant Thornton, S.E.N.C.R.L.(LLP) |
| May 16, 2006 |
Larry E. Rittenberg, Chair, Committee of Sponsoring Organiations of the Treadway Commission |
| May 10, 2006 |
Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association |
| May 10, 2006 |
Mallory Factor, Chairman, Free Enterprise Fund, Washington, District of Columbia |
| May 10, 2006 |
Edward E. Nusbaum, Chief Executive Officer, Grant Thornton LLP |
| May 10, 2006 |
Shelley S. Stein, Chief Operating Officer, Grant Thornton LLP |
| May 8, 2006 |
Neal L. Wolkoff, Chairman and CEO, American Stock Exchange, New York, New York |
| May 8, 2006 |
Christopher Cole, Regulatory Counsel, Independent Community Bankers of America |
| May 8, 2006 |
Pat Baird, Tequesta, Florida |
| May 5 , 2006 |
David Fannin, General Counsel, Office Depot. Inc.; Chairman, Coordinating Committee, Corporate Governance Task Force Business Roundtable |
| May 5, 2006 |
Diane L. Ford, Vice President � Controller & CAO, WPS Resources Corporation, Green Bay, Wisconsin |
| May 4, 2006 |
Jeffrey C. Thomson, Vice President, Research and Applications Development, CIT, Institute of Management Accountants |
| May 3, 2006 |
Robert M. Fowler, Akron, Ohio |
| May 3, 2006 |
Joseph M. Leone, Vice Chairman and Chief Financial Officer, CIT |
| May 3, 2006 |
Barbara Hackman Franklin, President and CEO, Barbara Franklin Enterprises; former US Secretary of Commerce |
| May 3, 2006 |
Stephen Y. Dickinson, Controller and Chief Accounting Officer, Media General, Inc., |
| May 3, 2006 |
David Chavern, Vice President and Chief of Staff, U.S. Chamber of Commerce |
| May 1, 2006 |
David A. Richards, CIA, President, Institute of Internal Auditors |
| May 1, 2006 |
Michael A. Coke, Executive Vice President and Chief Financial Officer, AMB Property Corporation |
| May 1, 2006 |
Stephen A. Sherwin, M. D., Chairman and Chief Executive Officer, Cell Genesys, Inc. on behalf of the Biotechnology Industry Organization |
| May 1, 2006 |
Brian C. Ferguson, Executive Vice President & Chief Financial Officer, EnCana Corporation |
| May 1, 2006 |
KPMG LLP |
| May 1, 2006 |
Robert C. Pozen, Chairman, MFS Investment Management |
| May 1, 2006 |
Bruce A. Renihan, Executive Vice-President and Controller, Canadian Imperial Bank of Commerce |
| May 1, 2006 |
Michele Hooper, Director, National Association of Corporate Directors |
| May 1, 2006 |
PricewaterhouseCoopers LLP |
| May 1, 2006 |
Ernst & Young LLP |
| May 1, 2006 |
BDO Seidman, LLP |
| May 1, 2006 |
Sharon H. Lachman, Regulatory Counse, Regulatory Affairs, America's Community Bankers |
| May 1, 2006 |
William S. Sheridan, Chief Financial Officer, Sotheby's Holdings, Inc. |
| May 1, 2006 |
Richard M. Whiting, Executive Director and General Counsel, The Financial Services Roundtable |
| May 1, 2006 |
Anil Prahlad, Controllers' Leadership Roundtable on behalf of various companies |
| May 1, 2006 |
BDO Seidman, LLP |
| May 1, 2006 |
Professor Joseph A. Grundfest, the William A. Franke Professor of Law and Business, Stanford Law School |
| May 1, 2006 |
Lawrence J. Salva, Chair, Committee on Corporate Reporting, Financial Executives International |
| May 1, 2006 |
Deloitte & Touche LLP |
| May 1, 2006 |
Ann Yerger, Executive Director, Council of Institutional Investors |
| May 1, 2006 |
Robert C. Salipante, President, and Gary Corsi, Vice President and Chief Financial Officer, Sun Life Financial |
| May 1, 2006 |
Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc. |
| May 1, 2006 |
David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute |
| May 1, 2006 |
Ross Guyer, AAP, Senior Deputy State Auditor, West Virginia State Auditor�s Office and Chairman, AFP Government Relations Committee |
| May 1, 2006 |
LiMeng Neo, Internal Control Manager, TNT Express |
| Apr. 30, 2006 |
Victoria Whitlock, Compliance Practice Manager, With support from J. Michael Hayes, Compliance Analyst, Enpria |
| Apr. 28, 2006 |
Diane Allen, Compliance Manager, 3M Company, St. Paul, Minnesota |
| Apr. 28, 2006 |
James DeLoach, Managing Director,
Protiviti Inc. |
| Apr. 28, 2006 |
Robert Hodgkinson, Technical Executive Director, The Institute of Chartered Accountants in England & Wales |
| Apr. 28, 2006 |
Sam Antar, CFO, Former Crazy Eddie |
| Apr. 28, 2006 |
Ali M. Bahaj, Caterpillar Inc. |
| Apr. 28, 2006 |
Mark Matheos, CPA, Reston, Virginia |
| Apr. 28, 2006 |
Roger Dabdab, CPA, Palatine, Illinois |
| Apr. 28, 2006 |
R. Kelly Shaughnessy, Vice President, Banking Operations, Canadian Bankers Association |
| Apr. 28, 2006 |
Chris Hodge, Head, Corporate Governance Unit, Financial Reporting Council |
| Apr. 28, 2006 |
David R. Baker, Director of Internal Audit, Pinnacle Airlines, Memphis, Tennessee |
| Apr. 28, 2006 |
Thomas J. Duesterberg, Ph.D., President and Chief Executive Officer, Manufacturers Alliance/MAPI Inc., Arlington, Virginia |
| Apr. 27, 2006 |
William Keitel, Executive Vice President and Chief Financial Officer, QUALCOMM Incorporated |
| Apr. 27, 2006 |
Leon J. Level, Corporate Vice President and Michael E. Keane, Vice President and Chief Financial Office, Computer Sciences Corporation |
| Apr. 27, 2006 |
Michael R. See, Assistant Chief Counsel, Office of Advocacy, U.S. Small Business Administration |
| Apr. 27, 2006 |
Everett C. Johnson, CPA, 2005-2006 International President, ISACA and ITGI, Rolling Meadows, Illinois |
| Apr. 27, 2006 |
Michael R. See, Assistant Chief Counsel, Office of Advocacy, U.S. Small Business Administration |
| Apr. 27, 2006 |
Robert Kucharuk, Retired Military Officer, Woodbridge, Virginia |
| Apr. 27, 2006 |
Bob Benoit, President and Director of SOX Research, Lord and Benoit, LLC, Worcester, Massachusetts |
| Apr. 27, 2006 |
Thomas A. Fanning, EVP CFO, The Southern Company, Atlanta, Georgia |
| Apr. 27, 2006 |
Rob Reardon, Corporate Director of Internal Audit, Gibraltar Industries, Inc. |
| Apr. 25, 2006 |
Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor, Wilshire State Bank |
| Apr. 25, 2006 |
John Ramsay, Group Financial Controller, Syngenta AG, Basel, Switzerland |
| Apr. 24, 2006 |
Denise Gorman, CIA, CMA, MBA, Resources Global Professionals, Audit Services |
| Apr. 24, 2006 |
Gavin Anderson, President and CEO, GovernanceMetrics International (GMI), New York, New York |
| Apr. 21, 2006 |
Hiller Hardie, Director, Audit, Kendle International Inc. |
| Apr. 20, 2006 |
Tim Leech FCA, CIA, CCSA, CFE, Principal Consultant/Chief Methodology Officer, Paisley Consulting |
| Apr. 20, 2006 |
Robert Burton, Director, Internal Audit, ADC Telecommunications |
| Apr. 19, 2006 |
Anthony S. Chan, CPA, Principal, Sarbanes Compliance and Corporate Governance, Berdon LLP, New York, New York |
| Apr. 19, 2006 |
Melissa Luke, Boise State University |
| Apr. 18, 2006 |
William Schindler, Professional Network Administrator, Los Angles, California |
| Apr. 14, 2006 |
Kirk Jones, SVP Operations, State Bank of Southern Utah, Cedar City, Utah |
| Apr. 12, 2006 |
Victor Forman, President & CEO, DQmax, LLC, Pikesville, Maryland |
| Apr. 11, 2006 |
Dennis M. Stevens, Director, Internal Audit, Alamo Group, Seguin, Texas |
| Apr. 8, 2006 |
Rod Scott, R.G. Scott & Associates, LLC |
| Mar. 31, 2006 |
Carl D. Mautz, Vice President and Chief Financial Officer, Watson Wyatt Worldwide |
| Mar. 31, 2006 |
Richard D. Ruppert, MD, Chairman, Audit Committee, PICO Holdings Inc. |
| Mar. 27, 2006 |
Stephan Stephanov, Canada |
| Mar. 22, 2006 |
Gus Hubert |
| Mar. 21, 2006 |
Christopher J. Ryan, CEO, Lakeland Industries, Inc. |
| Mar. 21, 2006 |
Robert E. Hoptry, Chairman of the Board, MainSource Financial Group, Greensburg, Indiana |
| Mar. 21, 2006 |
Daniel J. Leo, CPA, CMA, CIA, Brooklyn, Ohio |
| Mar. 17, 2006 |
Jeff W. Barber, Accu-Rate Telecom Inc., El Paso, Tennessee |
| Mar. 15, 2006 |
Elliott Axinn, Tysons Corner, Virginia |
| Mar. 11, 2006 |
Charles B. Bonner, Pacific Resources, Fresno, California |
| Mar. 10, 2006 |
Jerry D. Lee, Greenwich, Connecticut |
| Mar. 8, 2006 |
Robert F. Gallagher, Chief Financial Officer, Stratasys |
| Mar. 8, 2006 |
Peter A. Basilevsky, Satterlee Stephens Burke & Burke LLP, New York, New York |
| Mar. 7, 2006 |
Joan K. Clarke, Williams Lake, Canada |
| Mar. 6, 2006 |
Frank Gorrell, MSA, CPA |
| Mar. 2, 2006 |
William E. Thompson, CIA, CBA, CFE, Pres., T Paradigm, Inc., Apopka, Florida |
| Mar. 2, 2006 |
Peter J. Chepucavage, General Counsel, Plexus Consulting |
| Feb. 23, 2006 |
Norman D. Marks, FCA, CPA, Vice President, Internal Controls and Process Assurance, Maxtor Corporation |
| Feb. 22, 2006 |
Hamp Haucke, VP, IT and Properties/Facilities,
TIMCO Aviation Services, Inc. |
| Feb. 22, 2006 |
James Clendenen, Director - SOX, Answerthink, Inc. |
| Feb. 21, 2006 |
Adrian D. Thomas, CIA, IIA, Suwanee, Georgia |
| Feb. 17, 2006 |
John P. Nelson, CPA, CFO, Ames National Corporation, Ames, Iowa |
| Feb. 17, 2006 |
Mary E. Oliverio, CPA Ph. D. |
| Feb. 15, 2006 |
The Society of Corporate Secretaries and Governance Professionals |
http://www.sec.gov/news/press/4-511.shtml
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