Comments on Proposed Rule: Proposed Amendment to Rule 102(e) of the Commission's Rules of Practice

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Date Received
Date Letter Type Commenter Name
Public Comment John J. Perrell III, Chair, Financial Reporting Committee (FRC) of the Institute of Management Accountants
Public Comment Ralph and Paula Hightower, Chapin, SC
Public Comment William L. Bown
Public Comment Arnold C. Hanish, Chief Accounting Officer, Eli Lilly and Company
Public Comment Dennis W. Adair, CPA
Public Comment Richard S. Levine, Managing Partner, Goldenberg Rosenthal Friedlander, LLP
Public Comment Ron L. Taylor
Public Comment Thomas Arnold, Vice President and Corporate Controller, Storage Technology Corporation
Public Comment David. D. Gathman
Public Comment Dennis K. Wilson, CFO, Beckman Coulter, Inc.
Public Comment Kenneth A . Olson, Corp. Sec./Treas., Berry Betroleum Co.
Public Comment John R. Hecht, Executive Vice President, AMCORE Financial, Inc.
Public Comment Charles T. Bernhardt, III, CPA, Manager of Accounting & Financial Operations, The Lenfest Group & Suburban Cable Company
Public Comment James M. Grace, Vice President, Financial Industries Corporation
Public Comment anonymous
Public Comment Barry F. Holes CPA, Principal, Hill, Barth & King, Inc., Naples, Fla.
Public Comment Bull and Associates, Austin, Tex.
Public Comment Gary W. Roberson, Vice President, Finance Oil States Industries, Inc.
Public Comment Hobe & Lucas, CPA's, Inc., Independence, Ohio
Public Comment K. Michael Conaway, CPA, Midland, Tex.
Public Comment K.M. Davis, Controller, FPL Group, Inc.
Public Comment Kyle E. Carrick, CPA, Sr. Financial Analyst, International Accounting, The SABRE Group
Public Comment Larry D. Cyrus, Finance Manager, EUS CF/EC, Ericsson, Inc.
Public Comment Peter A. Lennon
Public Comment PricewaterhouseCoopers LLP
Public Comment Richard I. Miller, General Counsel and Secretary, American Institute of Certified Public Accountants (AICPA)
Public Comment Robert K. Elliott, Partner, KPMG Peat Marwick LLP
Public Comment Steven Polkoff
Public Comment Timothy A. Kelley, Audit Partner, Crisp Hughes Evans, LLP, Asheville, N.C.
Public Comment Bernie Vonderschmitt, Chairman, Xilinx Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-16-98
Release Number
33-7546
34-40089
35-26884
39-2364
IA-1726
IC-23250
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