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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.

Feb. 8, 2006 Aqua Toh Sim, Bangkok, Thailand
Jul. 24, 2006 Philip D. Wilson, Founder Chairman of RuleSphere International, Inc., Still River, Massachusetts
Jul. 14, 2006 Daniel P. Saliba, Retail salesperson, Dallas, Texas
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

Modified: 06/20/2008