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 James A. Doran, Chairman, Public Company Practice Committee
Public Comment James D. Lierman, CPA
Public Comment Joanne B. Arnett, CPA.
Public Comment Steven P. Berry, CPA, Director of Finance, Mass Storage Division, Cirrus Logic, Inc., Fremont, Calif.
Public Comment anonymous
Public Comment Ce Harrison-Wickline, CPA
Public Comment Conrad Bruce-Tagoe, CPA
Public Comment David S. Malloy, Controller, Kids II, Inc.
Public Comment John M. Lorentz
Public Comment M. Scot Kaufman, Sr. Vice Chairman & CFO, MBNA America Bank, N.A.
Public Comment Peter D. Frug, CPA, Lafayette, La.
Public Comment Robert J. Sonnelitter, Jr., Director, Accounting and Auditing, Reminick, Aarons & Co., LLP
Public Comment W. Randall Dickerson, CPA
Public Comment Dominick A. Bellino, CPA
Public Comment Richard Dillon, Cabot, Ark.
Public Comment Ronald P. Lege, CPA
Public Comment Jay Shah
Public Comment Keith L. Boroch, CPA
Public Comment Wayne Scroggins
Public Comment Mark Lenz
Public Comment Michael D. Castleberry, CPA
Public Comment H. S. Hendrickson, School of Accounting, Florida International University
Public Comment James R. Brausen
Public Comment Janet Casady, CPA
Public Comment R. Steele Jones, Controller, Steward, Inc.
Public Comment Frank H. Brod, CPA, Midland, Mich.
Public Comment Hein & Associates LLP
Public Comment James Backus
Public Comment Richard E. Brodsky
Public Comment William V. Marino, CPA

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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