Comments on Proposed Rule: Temporary Postponement of the Final Phase-In Period for Acceleration of Periodic Report Filing Dates

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Date Received
Date Letter Type Commenter Name
Public Comment George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Jean H. Gibson, Senior Vice President, Chief Financial Officer and Treasurer, Central Vermont Public Service Corporation
Public Comment Joseph A. Caccamo, Esq., Becker & Poliakoff, P.A., Ft. Lauderdale, Florida
Public Comment Don J. Gaidano, Finance Director, Horizon Organic Dairy, Boulder, Colorado
Public Comment William B. Bierce, Esq., Bierce & Kenerson, P.C.
Public Comment W. Brinkley Dickerson, Jr., Troutman Sanders LLP
Public Comment Larry K. Moxley, Chief Financial Officer and Deby Lutes, Executive Assistant, Corporate, FirstBank Northwest
Public Comment Elaine G. Meyers, CFO, Franklin Financial Services Corporation
Public Comment Paul Allen, CPA, SVP-Audit, Planning Budget, Leesburg, Florida
Public Comment Paul K. Mueller, CPA, AICPA, FICPA, Executive Vice President and Treasurer, FFLC Bancorp, Inc., Leesburg, Florida
Public Comment Donald G. DeBuck, Vice President and Controller, CSC
Public Comment Doug Pierce, CPA, responsible for SEC Reporting, Red Robin Gourmet Burgers, Inc., Greenwood Village, Colorado
Meeting with SEC Officials Memorandum from the Division of Corportion Finance enclosing letters dated July 28, 2004 from James H. Quigley, Deloitte & Touche USA LLP and August 3, 2004 from Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP mentioned in footnote 18

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-32-04
Release Number
33-8477
34-50254
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