Comments on Proposed Rule: Asset-Backed Securities

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Date Received
Date Letter Type Commenter Name
Public Comment Nadine Cancell, Vice President and Assistant General Counsel, The Bond Market Association
Public Comment Robert G. Pickel, Executive Director and CEO, International Swaps and Derivatives Association, Inc.
Meeting with SEC Officials Memorandum from from the Division of Corporation Finance regarding the European Securitization Forum and American Securitization Forum
Public Comment Gary E. Kalbaugh, Associate Director and Counsel, WestLB AG
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a telephone conference with representatives from the American Securitization Forum
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a telephone conference with representatives from the Australian Securitization Forum
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding an October 18, 2004 telephone conference with representatives from the Bond Market Association
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representative of Commercial Mortgage Securities Association
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representatives of the American Securitization Forum
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representatives of Fidelity Investment Management & Research
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representatives of the Mortgage Bankers Association
Additional Files:
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representatives of the Bond Market Association
Additional Files:
Meeting with SEC Officials Memorandum from the Division of Corporation Finance regarding a meeting with representatives from the Investment Company Institute
Public Comment KPMG LLP
Meeting with SEC Officials Memorandum from the Division of Corporation Finance and Office of the Chief Accountant met with representatives fiom the American Securitization Forum
Public Comment Cynthia Strauss, Vice President, Director of Taxable Bond Research, Fidelity Management & Research Company
Public Comment Iain Barbour, Chairman, European Securitisation Forum (Commerzbank Securities); Gerwin Scharmann, Co-chair, ESF Market Standards and Practices Subcommittee (ABN AMRO); Joseph Smallman, Co-chair, ESF Market Standards and Practices Subcommittee (GMAC RFC), Scott-Christopher Rankin, Executive Director, European Securitisation Forum
Public Comment Vernon H.C. Wright, Chairman, American Securitization Forum
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms; and Jay P. Hartig, Chair, SEC Regulations Committee, American Institute of Certified Public Accountants
Public Comment Ernst & Young LLP
Public Comment Ruth A. Strauss, Partner, Chapman and Cutler LLP, San Francisco, California
Public Comment Dixie Johnson, Chair, Committee on Federal Regulation of Securities, Business Law Section, American Bar Association
Public Comment Allen & Overy
Public Comment Andrew W. Alter, Managing Director and Assistant General Counse, and Myongsu Kong, Senior Vice President and Associate General Counsel; Citigroup Global Markets Inc.
Public Comment John A. Hupalo, Executive Vice President, The First Marblehead Corporation
Public Comment Louis Eber, Managing Director and General Counsel, UBS Securities LLC
Public Comment Patrick M. Miner, CFA, Chair, Task Force on Disclosures for Asset-Backed Securities; and James C. Allen, CFA, CFA Institute Professional Standards & Advocacy; CFA Institute
Public Comment Sarah A. Miller, Director, Center for Securities, Trust and Investments, American Bankers Association
Public Comment Stephen Linehan, Treasurer, Capital One Financial Corporation
Public Comment American Honda Finance Corporation, DaimlerChrysler Services North America LLC, Ford Motor Credit Company, General Motors Acceptance Corporation, Navistar Financial Corporation

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-21-04
Release Number
33-8419
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