Comments on Proposed Rule:
Audit Committee Disclosure

(Release No. 34-41987; File No. S7-22-99)

• Comments of Katheryn E. Surface, Co-Chair, Government Relations Committee, National Association of Real Estate Investment Trusts, December 14, 1999. (File name: surface1.htm)

• Comments of Stephen J. Schulte, Chair Committee on Securities Regulation, Association of the Bar of the City of New York, December 10, 1999. (File name: schulte1.htm)

• Comments of Robert T. Merritt, Chairman, and Brian T. Borders, President, Association of Publicly Traded Companies, December 6, 1999. (File name: merritt1.htm)

• Comments of Bryan R. Roub, Senior Vice President and CFO, Harris Corp., December 6, 1999. (File name: roub1.txt)

• Comments of Stanley Keller, Chair, Committee on Federal Regulations of Securities, and Richard H. Rowe, Chair, Committee on Law and Accounting, Section of Business Law, American Bar Association, December 3, 1999. (File name: rowe1.htm)

• Comments of John S. Zieser, Vice President, and Stephen M. Lacy, General Vice President, Meredith Corp., December 3, 1999. (File name: zieser1.htm)

• Addendum to Comments of PricewaterhouseCoopers LLP, December 2, 1999. (File name: pricewa2.htm)

• Comments of Ira M. Millstein and John Whitehead, Weil, Gotshal & Manges LLP, December 1, 1999. (File name: millste1.htm)

• Comments of Margaret M. Foran, Chair, Securities Law Committee, American Society of Corporate Secretaries, et al., November 30, 1999. (File name: foran1.htm)

• Comments of Brian T. Borders, National Venture Capital Association, November 30, 1999. (File name: borders1.htm)

• Comments of Steven E. Howarth, Vice President & General Auditor, Black & Decker Corp., November 30, 1999. (File name: howarth1.htm)

• Comments of Katherine K. Combs, Deputy General Counsel and Corporate Secretary, PECO Energy Co., November 30, 1999. (File name: combs1.htm)

• Comments from Arthur Anderson, LLP, November 29, 1999. (File name: anderso1.htm)

• Comments of Leon J. Level, VP, CFO, and Director, Computer Sciences Corp., November 29, 1999. (File name: level1.htm)

• Comments of James E. Kelly, General Counsel, Dime Bancorp, Inc., November 30, 1999. (File name: kelly1.htm)

• Comments of PricewaterhouseCoopers LLP, November 29, 1999. (File name: pricewa1.htm)

• Comments of William C. Steere, Jr., Chairman & CEO, Pfizer Inc., Chairman, Corporate Goverance Task Force, The Business Roundtable, November 29, 1999. (File name: steere1.htm)

• Comments of Shawna L. Gehres, Secretary, The Williams Companies, Inc., November 29, 1999. (File name: gehres1.htm)

• Comments of Robert K. Elliott, Chairman, American Institute of Certified Public Accountants, November 29, 1999. (File name: elliott1.htm)

• Comments of Donald D. Humphreys, Vice President and Controller, Exxon Corporation, November 29, 1999. (File name: humphre1.txt)

• Comments of John R. Welty, Vice President, General Cousel and Secretary, Carpenter Technology Corp., November 29, 1999. (File name: welty1.htm)

• Comments of Bruce M. Johnson, Managing Director and Chief Financial Officer, Regency Realty Corp., November 29, 1999. (File name: johnson1.htm)

• Comments of Donald P. Gallop, November 29, 1999. (File name: gallop1.htm)

• Comments of Deloitte & Touche LLP, November 29, 1999. (File name: deloitt1.htm)

• Comments of Hunton & Williams, November 29, 1999. (File name: hunton1.htm)

• Comments of O. Wayne Coon, Secretary, Audit Committee, Texas Instruments, Inc., November 29, 1999. (File name: coon1.htm)

• Comments of Jack Edwards, Audit Committee, Northrop Grumman Corp. Board of Directors, November 29, 1999. (File name: edwards1.htm)

• Comments of Stephanie B. Mudick, General Counsel - Corporate Law, Citigroup, Inc., November 29, 1999. (File name: mudick1.htm)

• Comments of William E. Eason, Jr., Senior Vice President and General Counsel, Scientific-Atlantic, Inc., November 29, 1999. (File name: eason1.htm)

• Comments of Harvey L. Wagner, Controller, FirstEnergy Corp., November 29, 1999. (File name: wagner1.htm)

• Comments of Paul V. Stahlin, Summit Bancorp, November 29, 1999. (File name: stahlin1.htm)

• Comments of Mary Ann Jorgenson, Corporate Practice Area Coordinator, Squire, Sanders & Dempsey L.L.P., November 29, 1999. (File name: jorgens1.htm)

• Comments of Stuart M. Strauss on behalf of Morgan Stanley Dean Witter, November 29, 1999. (File name: strauss1.htm)

• Comments of Mike R. Mattingly, Chief Financial Officer, SmartDisk Corp., November 27, 1999. (File name: matting1.htm)

• Comments of H. Stephen Grace, Jr., Ph.D., H. S. Grace & Co., Inc., November 24, 1999. (File name: grace1.htm)

• Comments of William G. Bishop III, CIA, Institute of Internal Auditors, November 24, 1999. (File name: bishop1.htm)

• Comments from John McGuckin, Chairman of the Policy Committee, and Richard M. Starr, Chairman of the Corporate and Securities Law Committee, American Corporate Counsel Association, November 24, 1999. (File name: starr1.htm)

• Comments from Tommy Chishom, Secretary, Southern Company, November 24, 1999. (File name: chisho11.htm)

• Comments of Steve West, Carol Bartz, and Mary Cirillo, Cisco Systems, Inc., Audit Committee, November 23, 1999. (File name: west1.htm)

• Comments from Andy Bryant, Chief Financial Officer, Intel Corporation, November 23, 1999. (File name: bryant1.htm)

• Comments from Deborah A. Lamb, Chair, and Philippa P.B. Hughes, Associate, Office of General Counsel, AIMR Advocacy Advisory Committee, November 22, 1999. (File name: hughes1.htm)

• Comments of William T. Poorvu, et al., Massachusetts Financial Services Co., November 22, 1999. (File name: poorvu1.htm)

• Comments from Timothy Tomlinson, Palo Alto, Calif., November 22, 1999. (File name: tomlins1.htm)

• Comments from Mike Dee, November 22, 1999. (File name: dee1.txt)

• Comments from Guy P. Lander, Chairman of Committee on Securities Regulation, New York State Bar Association, November 19, 1999. (File name: lander1.htm)

• Comments of Richard H. Troy, Senior Vice President, Cell Pathways, Inc, November 18, 1999. (File name: troy1.htm)

• Comments of Michael R. Young, November 18, 1999. (File name: young1.htm)

• Comments of Norman G. Morrisson, Senior Vice President, General Auditor, TCF Financial Corporation, November 16, 1999. (File name: morriss1.htm)

• Comments of Ernst and Young, November 16, 1999. (File name: ernsyng1.htm)

• Comments of John G. Call, Senior Vice President & Chief Financial Officer, Ross Stores, Inc., November 14, 1999. (File name: call1.txt)

• Comments of Gordon Louttit, November 11, 1999. (File name: louttit1.txt)

• Comments of J. Michael Cook, Greenwich, Conn., November 11, 1999. (File name: cook1.htm)

• Comments of Robert Rouse, 1991-92 Academic Fellow in the Office of the Chief Accountant, The College of Charleston, November 8, 1999. (File name: rouse1.txt)

• Comments of Boris Feldman, November 1, 1999. (File name: feldman1.htm)

• Additional Comments of David A. Rane, CFO, Callaway Golf Co., July 14, 1999. (File name: rane2.htm)

• Comments of David A. Rane, CFO, Callaway Golf Co., June 23, 1999. (File name: rane1.htm)

http://www.sec.gov/rules/proposed/s72299.shtml