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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
April 27, 2006	Public Comment	Rob Reardon, Corporate Director of Internal Audit, Gibraltar Industries, Inc.
April 27, 2006	Public Comment	Robert Kucharuk, Retired Military Officer, Woodbridge, Virginia
April 27, 2006	Public Comment	Thomas A. Fanning, EVP CFO, The Southern Company, Atlanta, Georgia
April 27, 2006	Public Comment	William Keitel, Executive Vice President and Chief Financial Officer, QUALCOMM Incorporated
April 25, 2006	Public Comment	John Ramsay, Group Financial Controller, Syngenta AG, Basel, Switzerland
April 25, 2006	Public Comment	Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor, Wilshire State Bank
April 24, 2006	Public Comment	Denise Gorman, CIA, CMA, MBA, Resources Global Professionals, Audit Services
April 24, 2006	Public Comment	Gavin Anderson, President and CEO, GovernanceMetrics International (GMI), New York, New York
April 21, 2006	Public Comment	Hiller Hardie, Director, Audit, Kendle International Inc.
April 20, 2006	Public Comment	Robert Burton, Director, Internal Audit, ADC Telecommunications
April 20, 2006	Public Comment	Tim Leech FCA, CIA, CCSA, CFE, Principal Consultant/Chief Methodology Officer, Paisley Consulting
April 19, 2006	Public Comment	Anthony S. Chan, CPA, Principal, Sarbanes Compliance and Corporate Governance, Berdon LLP, New York, New York
April 19, 2006	Public Comment	Melissa Luke, Boise State University
April 18, 2006	Public Comment	William Schindler, Professional Network Administrator, Los Angles, California
April 14, 2006	Public Comment	Kirk Jones, SVP Operations, State Bank of Southern Utah, Cedar City, Utah
April 12, 2006	Public Comment	Victor Forman, President & CEO, DQmax, LLC, Pikesville, Maryland
April 11, 2006	Public Comment	Dennis M. Stevens, Director, Internal Audit, Alamo Group, Seguin, Texas
April 8, 2006	Public Comment	Rod Scott, R.G. Scott & Associates, LLC
March 31, 2006	Public Comment	Carl D. Mautz, Vice President and Chief Financial Officer, Watson Wyatt Worldwide
March 31, 2006	Public Comment	Richard D. Ruppert, MD, Chairman, Audit Committee, PICO Holdings Inc.
March 27, 2006	Public Comment	Stephan Stephanov, Canada
March 22, 2006	Public Comment	Gus Hubert
March 21, 2006	Public Comment	Christopher J. Ryan, CEO, Lakeland Industries, Inc.
March 21, 2006	Public Comment	Daniel J. Leo, CPA, CMA, CIA, Brooklyn, Ohio
March 21, 2006	Public Comment	Robert E. Hoptry, Chairman of the Board, MainSource Financial Group, Greensburg, Indiana
March 17, 2006	Public Comment	Jeff W. Barber, Accu-Rate Telecom Inc., El Paso, Tennessee
March 15, 2006	Public Comment	Elliott Axinn, Tysons Corner, Virginia
March 11, 2006	Public Comment	Charles B. Bonner, Pacific Resources, Fresno, California
March 10, 2006	Public Comment	Jerry D. Lee, Greenwich, Connecticut
March 8, 2006	Public Comment	Peter A. Basilevsky, Satterlee Stephens Burke & Burke LLP, New York, New York

Last Reviewed or Updated: Dec. 18, 2025

File Number

4-511

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