Comments on Proposed Rule:
Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002

[Release Nos. 33-8138; 34-46701; IC-25775; File No. S7-40-02]

• Dixie Johnson, Chair, Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association, November 28, 2005, 2005 (File name: aba112805.pdf)
   
• Ralf Bernhart, Chief Financial Officer, Head N.V., October 24, 2005 (File name: rbernhart102405.pdf)
• Steven S. Heinrichs, Vice President, General Counsel and Secretary, Neenah Paper, Inc., September 29, 2005 (File name: ssheinrichs092905.pdf)
• John G. Connors, Senior Vice President, Chief Financial Officer, Microsoft Corporation; Clayton C. Daley Jr., Chief Financial Officer, Proctor and Gamble Co.; Richard J. Miller, Executive Vice President, Chief Financial Officer, Cardinal Health; Richard A. Galanti, Executive Vice President, Chief Financial Officer, Costco Wholesale Corporation; Michael J. Irwin, Executive Vice President, Chief Financial Officer, WD-40 Company; January 23, 2004 (File name: s74002-291.pdf)
• Raymond Protti, President and Chief Executive Officer, Canadian Bankers' Association, April 23, 2003 (File name: s74002-274.pdf)
• Jonathan Ewert, VP Marketing, PRESCIENT LLC, April 22, 2003 (File name: prescient042203.htm)
• Tim J. Leech, FCA·CIA, CCSA, CFE, Managing Director & CEO, CARDdecisions Inc., April 16, 2003 (File name: card941503.pdf)
• Francis W. Holman, Jr., Vice President and Secretary, Manufacturers Alliance/MAPI Inc., March 4, 2003 (File name: manufact030403.htm)
• Shearman & Sterling, February 26, 2003 (File name: shearman1.htm)
• D. Scott Huggins, CIA, CFSA, CFE, Senior Vice President & Chief Auditor, Fulton Financial Corporation, March 14, 2003 (File name: dshuggins1.htm)
• Frank H. Brod, Chair, Committee on Corporate Reporting, Financial Executives International, March 12, 2003 (File name: fhbrod1.htm)
• Robert J. Stuckey, Managing Partner, BizControl Solutions, March 10, 2003 (File name: rjstuckey1.htm)
• Shearman & Sterling, February 26, 2003 (File name: shearmanst1.htm)
• Mike Liles, Jr., Karr Tuttle Campbell, February 25, 2003 (File name: mliles1.txt)
• Michael J. Gasser, Chairman of the Board and Chief Executive Officer, Greif Bros. Corporation, February 21, 2003 (File name: mjgasser1.htm)
• PricewaterhouseCoopers LLP, February 18, 2003 (File name: pricewater1.htm)
• Hiroshi Endo, Director, Economic Policy Bureau, Nippon Keidanren (Japan Business Federation), February 18, 2003 (File name: hendo1.htm)
• Dr. Keiji Tachikawa, President & CEO; Shiro Tsuda, Senior Executive Vice President; Toyotaro Kato, Senior Executive Vice President; Masao Nakamura, Senior Executive Vice President; Keisuke Nakasaki, Corporate Auditor; Shinichi Nakatani, Corporate Auditor; Kiyomi Kamiya, Corporate Auditor; Kiyoto Uehara, Corporate Auditor; NTT DoCoMo, Inc., February 18, 2003 (File name: ktachikawa1.htm)
• James J. Angel, Ph.D., CFA, Associate Professor of Finance, McDonough School of Business, Georgetown University, January 9, 2003 (File name: jjangel1.txt)
• Andrew F. Johnson, President, Hastings Manufacturing Company, January 7, 2003 (File name: afjohnson1.txt)
• John C. Malone, JD, CPA, Managing Partner, Malone & Bailey, PLLC, December 31, 2002 (File name: jcmalone1.htm)
• Edward S. Knight, Executive Vice President and General Counsel, Nasdaq Stock Market, Inc., January 14, 2003 (File name: esknight1.htm)
• Douglas H. Philipsen, Chairman and CEO, Independent Bank Corp., January 13, 2003 (File name: dhphilipsen1.htm)
• Donna J. Fisher, Director Tax and Accounting, American Bankers Association, January 3, 2003 (File name: djfisher1.htm)

• Brad Smith, December 24, 2002 (File name: bsmith122402.htm)
• Kelly Shaughnessy, December 23, 2002 (File name: kshaugh122302.htm)
• Stanley Keller, December 19, 2002 (File name: skeller121902.htm)
• Ian Mullen, December 19, 2002 (File name: imullen121902.htm)
• Joe Berns, December 18, 2002 (File name: jberns121802.htm)
• Stuart C. Gilman, Ph.D., Ethics Resource Center; Edward L. Pittman, Esq., Thelen Reid & Priest, LLP, December 17, 2002 (File name: scgilman1.htm)
• Arthur M. Siskind, Senior Executive Vice President and Group General Counsel, The News Corporation Limited, December 13, 2002 (File name: amsiskind1.htm)
• Lawrence J. Goldstein, December 12, 2002 (File name: ljgoldstein1.txt)
• Mark A. Schroeder, President & CEO, German American Bancorp, December 12, 2002 (File name: maschroeder1.txt)
• Deborah A. Lamb, Chair, U.S. Advocacy Committee; Linda L. Rittenhouse Staff, AIMR Advocacy, Association for Investment Management and Research, December 12, 2002 (File name: dalamb1.htm)
• C. R. Cloutier, Chairman-Elect, Independent Community Bankers of America, December 11, 2002 (File name: crcloutier1.htm)
• Richard G. Gilmore, Chairman, Audit Committees; Arnold L. Lehman, Lead Director/Trustee, Boards of Directors/Trustees, The Legg Mason Funds, December 9, 2002 (File name: rggilmore1.htm)
• David Baris, Executive Director, American Association of Bank Directors, December 9, 2002 (File name: dbaris1.htm)
• Marvin L. Mann, Chairman of the Independent Trustees, The Fidelity Funds, December 6, 2002 (File name: mlmann1.htm)
• Stanley Keller, Chair - Committee on Federal Regulation of Securities, Thomas Riesenberg, Chair - Committee on Law and Accounting, Section of Business Law, American Bar Association, December 6, 2002 (File name: skeller1.htm)
• Mark Wojciechowksi, Chair-Committee on Corporation Law; Arnold Levine, Committee's subcommittee on corporate governance; Peter Vogelsang, Ad-hoc working group on internal controls; Michael Zuckert, Ad-hoc working group on internal controls, Association of the Bar of the City of New York, December 6, 2002 (File name: mwojciechowski1.htm)
• John Hayes, December 5, 2002 (File name: jhayes1.txt)
• Stanley Keller, December 4, 2002 (File name: skeller120402.htm)
• Broc Romanek, Chair - Corporate & Securities Law Committee, American Corporate Counsel Association, December 4, 2002 (File name: bromanek1.htm)
• James A. Miele, December 4, 2002 (File name: jamiele1.txt)
• John A. Hill, Chairman of the Trustees, The Putnam Funds, December 4, 2002 (File name: jahill1.htm)
• Tan Boen Eng, President, Institute of Certified Public Accountants of Singapore, December 3, 2002 (File name: tbeng1.htm)
• Dechert, December 3, 2002 (File name: dechert1.htm)
• Gary Mandell, December 3, 2002 (File name: gmandell1.txt)
• Bill Carter, December 3, 2002 (File name: bcarter1.txt)
• Kathleen Gibson and Lydia Beebe, American Society of Corporate Secretaries, December 2, 2002 (File name: kgibson1.htm)
• James P. Melican, Executive Vice President and General Counsel, International Paper Company, December 2, 2002 (File name: jpmelican1.txt)
• Hiroshi Endo, Director, Economic Policy Bureau, Japan Business Federation (Nippon Keidanren), December 2, 2002 (File name: hendo1.htm)
• Carl Krasik, Associate General Counsel and Secretary, Mellon Financial Corporation, December 2, 2002 (File name: ckrasik1.htm)
• Judith G. Boynton, Director of Finance and Chief Financial Officer, Royal Dutch/Shell Group of Companies, London, December 2, 2002 (File name: jgboynton1.txt)
• Dov Seidman, Chairman and Chief Executive Officer, Legal Knowledge Company, December 2, 2002 (File name: dseidman1.htm)
• Mark G. Heesen, President, National Venture Capital Association, December 2, 2002 (File name: mghessen1.htm)
• Jeffery Neubert, President and Chief Executive Officer, New York Clearing House Association L.L.C., December 2, 2002 (File name: jneubert1.htm)
• W. Wayne Withers, Senior Vice President, Secretary and General Counsel, Emerson Electric Co., November 29, 2002 (File name: wwwithers1.htm)
• Brian L. Henry, Senior Counsel and Assistant Secretary, Eastman Chemical Company, November 29, 2002 (File name: blhenry1.htm)
• Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman-SEC Subcommittee, The Business Roundtable, November 29, 2002 (File name: hamckinnell1.htm)
• Robert Hodgkinson, Director-Technical, The Institute of Chartered Accountants in England & Wales, November 29, 2002 (File name: rhodgkinson1.htm)
• Roman L. Weil, V. Duane Rath Professor of Accounting, Graduate School of Business, University of Chicago, November 29, 2002 (File name: rlweil1.htm)
• Charles M. Nathan, Jr., Chair-Committee on Securities Regulation, Nicolas Grabar, Association of the Bar of the City of New York, Novemer 29, 2002 (File name: cmnathan1.htm)
• Stan Hung, Director and Chief Finance Officer, United Microelectronics Corporation; Jong Lin, Vice President, Siliconware Precision Industries Co., Ltd.; Weishun Cheng, Chief Financial Officer, AU Optronics Corp., November 29, 2002 (File name: shung1.htm)
• Herbert M. Sandler, Chairman and Chief Executive Officer, Michael Roster, Executive Vice President and General Counsel, Golden West Financial Corporation, November 29, 2002 (File name: hmsandler1.htm)
• Robert G. Zack, Senior Vice President and General Counsel, OppenheimerFunds, Inc., November 29, 2002 (File name: rgzack1.htm)
• William N. Shepherd, Richman Greer Weil Brumbaugh Mirabito & Christensen, P.A., November 29, 2002 (File name: wnshepherd1.htm)
• Ernst & Young LLP, November 29, 2002 (File name: ernstyoung1.htm)
• PricewaterhouseCoopers LLP, November 29, 2002 (File name: pricewater1.htm)
• Craig L. Evans, Shook, Hardy & Bacon, L.L.P., November 29, 2002 (File name: clevans1.htm)
• Simon M. Lorne, Munger, Tolles & Olson LLP, November 29, 2002 (File name: smlorne1.htm)
• Mark Nebergall, President, Software Finance and Tax Executives Council, November 25, 2002 (File name: mnebergall1.htm)
• Lisa Snow, Teachers Insurance and Annuity Association-College Retirement Equities Fund, November 29, 2002 (File name: lsnow1.htm)
• Donna Fisher, American Bankers Association, November 29, 2002 (File name: dfisher1.htm)
• Dykema Gossett PLLC, November 29, 2002 (File name: dykema1.htm)
• Christine A. Edwards, Executive Vice President, Chief Legal Officer & Secretary, Bank One Corporation, November 29, 2002 (File name: caedwards1.htm)
• Leon J. Level, Chief Financial Officer, Computer Sciences Corporation, November 29, 2002 (File name: ljlevel1.htm)
• Sullivan & Cromwell, November 29, 2002 (File name: sullivancrom1.htm)
• Ashok N. Bakhru, Chairman of the Board of Trustees, of Goldman Sachs Trust, November 29, 2002 (File name: anbakhru1.htm)
• K. Howson, Accountant, November 29, 2002 (File name: khowson1.htm)
• PricewaterhouseCoopers LLP, November 29, 2002 (File name: pricewater1.htm)
• Davis Polk & Wardwell, November 29, 2002 (File name: davispolk1.htm)
• Deloitte & Touche LLP, November 29, 2002 (File name: deloitte1.htm)
• Darla C. Stuckey, Corporate Secretary, New York Stock Exchange, Inc., November 29, 2002 (File name: dcstuckey1.htm)
• Clive Edrupt, CBI Company Affairs, Confederation of British Industry, United Kingdom, November 29, 2002 (File name: cedrupt1.htm)
• Stephen A. Keen, General Counsel, Federated Investors, Inc., November 29, 2002 (File name: sakeen1.htm)
• Hal A. Garyn, First Vice President - Director of Audit, Compliance & Security, Commercial Federal Bank, Commercial Federal Corporation, November 29, 2002 (File name: hagaryn1.htm)
• Wiliam R. Minucci, Vice-President, Law, Sun Life Financial Services of Canada Inc., November 29, 2002 (File name: wrminucci1.txt)
• Albrecht Schäfer, General Counsel; Ulrike Wünnenberg, Corporate Counsel, Siemens Aktiengesellschaft, November 29, 2002 (File name: aschafer1.htm)
• Fried, Frank, Harris, Shriver & Jacobson, London, United Kingdom, November 29, 2002 (File name: friedfrank1.htm)
• Yoshihiko Miyauchi, Chairman and Chief Executive Officer, ORIX Corporation, November 29, 2002 (File name: ymiyauchi1.txt)
• Naohiko Matsuo, Director for International Financial Markets, International Affairs Division, Financial Services Agency, Japan, November 29, 2002 (File name: nmatsuo1.htm)
• Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Ronit V. Fischer; Richard Stelnik; Jason D. May; David U. Gourevitch; Audra A. Acquavella, Committee on Securities and Exchanges of the New York County Lawyers' Association, November 29, 2002 (File name: eebadway1.htm)
• Alvin C. Rodack, CCM, Associate Treasurer, The Ohio State University, Chairman, AFP Government Relations Committee; James R. Haddad, CCM, Vice President, Corporate Finance, Cadence Design Systems, Inc., Chairman, AFP Financial Accounting and Investor Relations (FAIR) Task Force, Association for Financial Professionals, November 29, 2002 (File name: acrodack1.htm)
• Samuel C. Thompson, Jr., Professor and Director of the Center for the Study of Mergers and Acquisitions, University of Miami School of Law; Professor and Director of the Center for the Study of Mergers and Acquisitions, UCLA School of Law, November 28, 2002 (File name: scthompson1.htm)
• Martin Lowy, November 28, 2002 (File name: mlowy1.htm)
• Lee Squire, November 28, 2002 (File name: lsquire1.htm)
• Dirk Leisewitz Timmermann, Acting General Manager and CEO, COMPAÑIA CERVECERIAS UNIDAS S.A. (United Breweries Company, Inc.), November 28, 2002 (File name: dltimmermann1.htm)
• Linklaters, November 28, 2002 (File name: linklaters1.htm)
• Harry J. Argue, CAE, Executive Vice President/CEO, Wisconsin Bankers Association, November 27, 2002 (File name: hjargue1.htm)
• Patrick K. Barron, First Vice President, Federal Reserve Bank of Atlanta, November 27, 2002 (File name: pkbarron1.htm)
• Gerald S. Backman, Chairman of the Committee on Securities Regulation, Business Law Section, New York State Bar Association, November 27, 2002 (File name: gsbackman1.htm)
• Todd M. Malan, Executive Director, Organization for International Investment, November 27, 2002 (File name: tmmalan1.htm)
• Kevin Sharer, Chairman of the Board and Chief Executive Officer, AmgenOne, November 27, 2002 (File name: ksharer1.htm)
• Paul L. Walker, Ph.D., CPA, McIntire School of Commerce, University of Virginia, November 27, 2002 (File name: plwalker1.htm)
• William M. Tartikoff, Senior Vice President and General Counsel; Lancelot A. King, Assistant General Counsel, Calvert Group, Ltd., November 27, 2002 (File name: wmtartikoff1.htm)
• Guillaume Bastiaens, Vice Chairman, Donaldson Company, Inc., November 27, 2002 (File name: gbastiaens1.htm)
• William G. Bishop III, CIA, Institute of Internal Auditors, November 27, 2002 (File name: wgbishop1.htm)
• R. Edwin Selover, Senior Vice President and General Counsel, Public Service Enterprise Group Incorporated, November 27, 2002 (File name: reselover1.htm)
• Nancy Thomas-Moore, Chair-EOA Board of Directors; Gretchen A. Winter, Vice-Chair-EOA Board of Directors, Ethics Officer Association, November 27, 2002 (File name: mtmoore1.txt)
• Kendrick B. Melrose, Director, Donaldson Company, Inc., November 27, 2002 (File name: kbmelrose1.htm)
• Paul Doherty, Esq., J. Michael Earley, Dr. R. Barbara Gitenstein, Walter H. May, Jock Patton, David W.C. Putnam, Blaine E. Rieke, Roger B. Vincent, Richard A. Wedemeyer, Independent Trustees and Directors of The GCG Trust and the ING Funds, November 27, 2002 (File name: pdoherty1.htm)
• Janet M. Dolan, President and CEO, Tennant Company; Director, Donalson Company,Inc., November 27, 2002 (File name: jmdolan1.htm)
• Lawrence McIntyre, Vice President, Secretary and General Counsel, The Toro Company, November 27, 2002 (File name: lmcintyre1.txt)
• Michael C. Hanzel, PPG Industries, Inc., November 26, 2002 (File name: mchazel1.htm)
• By Robert S. Singley, Vice President and Assistant Secretary, Wells Fargo & Company, November 27, 2002 (File name: rssingley1.txt)
• Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company, November 27, 2002 (File name: achanish1.htm)
• Phil Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association, November 27, 2002 (File name: pschwartz1.htm)
• Cleary, Gottlieb, Steen & Hamilton, November 27, 2002 (File name: clearygot1.htm)
• BDO Seidman, LLP, November 27, 2002 (File name: bdoseidman1.htm)
• KPMG LLP, November 27, 2002 (File name: kpmg1.htm)
• Ronald M. Olejniczak, Vice President and Controller; William J. Casazza, Vice President, Deputy General Counsel and Corporate Secretary, Aetna Inc., November 27, 2002 (File name: rmolejniczak1.htm)
• Frank H. Brod, Chair, Committee on Corporate Reporting; David H. Sidwell Chair, SEC Subcommittee, Committee on Corporate Reporting, Financial Executives International, November 27, 2002 (File name: fhbrod1.htm)
• John M. Rintamaki, Chief of Staff and Secretary, Ford Motor Company, November 27, 2002 (File name: jmrintamaki1.htm)
• Ken Wasch, President, Software & Information Industry Association, November 27, 2002 (File name: kwasch1.htm)
• Robert D. Neary, Chairman of the Board and Independent Trustee, Armada Funds, November 27, 2002 (File name: rdneary1.htm)
• Crane H. Kenney, Senior Vice President, General Counsel & Secretary, Tribune Company; Jose M. de Lasa, Senior Vice President, Secretary and General Counsel, Abbott Laboratories; Stanley L. Ferguson, Senior Vice President and General Counsel, USG Corporation; Stewart S. Hudnut, Senior Vice President, General Counsel & Secretary, Illinois Tool Works Inc.; Mary Ann Hynes, Senior Vice President, General Counsel & Assistant Secretary, IMC Global Inc.; Jim L. Kaput, Senior Vice President & General Counsel, The ServiceMaster Company; Anastasia D. Kelly, Senior Vice President and General Counsel, Sears, Roebuck and Co.; Julian A. Oettinger, Senior Vice President, General Counsel and Corporate Secretary, Walgreen Co.; Roderick A. Palmore, Senior Vice President, General Counsel and Secretary, Sara Lee Corporation; D. J. Smith, Senior Vice President, Secretary and General Counsel, Archer-Daniels-Midland Company; Marschall I. Smith, Vice President and General Counsel, Brunswick Corporation, November 27, 2002 (File name: chkenney1.htm)
• Kenneth W. Crawford, Vice President and Corporate Controller, Kaydon Corporation, November 27, 2002 (File name: kwcrawford1.htm)
• Walter A. Koelbel, Jr., Trustee and Chair, Nominating Committee of the Board of Trustees, The Marsico Investment Fund, November 27, 2002 (File name: wakoelbel1.htm)
• Richard M. Whiting, Executive Director and General Counsel, Financial Services Roundtable, November 27, 2002 (File name: rmwhiting1.htm)
• E. E. Thiele, Senior Vice President, Rowan Companies, Inc., November 27, 2002 (File name: eethiele1.htm)
• Jeff Noddle, Chairman & CEO, Supervalu Inc., November 27, 2002 (File name: jenoddle1.txt)
• Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, November 27, 2002 (File name: cmbahin1.pdf)
• Richard J. Ressler, Vice President and Corporate Counsel, Centex Corporation, November 27, 2002 (File name: rjressler1.htm)
• John E. Baumgardner, Jr., Chair, Committee on Investment Management Regulation of the Association of the Bar of the City of New York, November 27, 2002 (File name: jebaumgardner1.htm)
• Karen Robards, Audit Committee Chair, Mercury Funds, Inc., Mercury V.I. Funds, Inc., Mercury Master Trust, The Europe Fund, Inc., Merrill Lynch Funds for Institutions Series, November 27, 2002 (File name: krobards1.txt)
• Craig S. Tyle, General Counsel, Investment Company Institute, November 27, 2002 (File name: gstyle1.htm)
• David K. Owens, Executive Vice President, Business Operations, Edison Electric Institute, November 27, 2002 (File name: dkowens1.htm)
• William F. Ezzell, CPA, Chairman, Board of Directors, Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, November 27, 2002 (File name: wfezzell1.htm)
• Craig E. Polhemus, CAE, CGFM, President & CEO, AVI, Inc, November 27, 2002 (File name: cepolhemus1.htm)
• Cary Klafter, Director of Corporate Affairs, Legal Department, Intel Corporation, November 27, 2002 (File name: cklafter1.txt)
• Vanessa C.L. Chang, Chief Executive Officer, New Perspective Fund, Inc., November 27, 2002 (File name: vclchang1.htm)
• C. James Prieur, Chairman, J. Kermit Birchfield, Lead Independent Trustee and Chairman of the Audit, MFS/Compass Group of Funds, November 27, 2002 (File name: cjprieur1.htm)
• James W. DeLoach, Jr., Managing Director, Protiviti Inc., November 26, 2002 (File name: jwdloach1.htm)
• Gregory C. Hill, Locke Liddell & Sapp, LLP, November 26, 2002 (File name: gchill1.htm)
• Robert G. Smith, PhD, Chair, Audit Committee, Guardian Mutual Funds, November 26, 2002 (File name: rgsmith1.htm)
• John M. Sayre, Sr, November 26, 2002 (File name: jmsayre1.htm)
• Timothy R. Geisler, Chairman of the Board and Chairman of the Audit Committee, HMN Financial, Inc., November 26, 2002 (File name: trgeisler1.htm)
• Harris N. Miller, President, Information Technology Association of America, November 26, 2002 (File name: hnmiller1.htm)
• Robert I. Adler, President, Corporate Communications Broadcast Network, November 26, 2002 (File name: riadler1.htm)
• Robert A. Anker, President, American Academy of Actuaries, November 26, 2002 (File name: raanker1.htm)
• Jon A. Graf, Corporate Controller, Southern Union Company, November 26, 2002 (File name: jagraf1.htm)
• Kenneth R. Masterson, Executive Vice President, General Counsel and Secretary, FedEx Corporation, November 26, 2002 (File name: krmasterson1.htm)
• Robert N. Brady, President, Heritage Asset Management, November 26, 2002 (File name: rnbrady1.txt)
• William T. Archey, President and CEO, AeA, November 26, 2002 (File name: wtarchey1.htm)
• George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts, November 26, 2002 (File name: gyungmann1.htm)
• Lawrence R. Purtell, Executive Vice President and General Counsel, Alcoa Inc., November 26, 2002 (File name: lrpurtell1.htm)
• Jason M. Mahler, Vice President and General Counsel, Computer & Communications Industry Association, November 25, 2002 (File name: jmmahler1.htm)
• Alexander Schaub, Director-General, European Commission, Brussels, November 25, 2002 (File name: aschaub1.htm)
• Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc., November 25, 2002 (File name: jwpowell1.htm)

• Stephen A. Yoder, Executive Vice President, General Counsel and Secretary, AmSouth Bancorporation, November 25, 2002 (File name: sayoder1.htm)
• Henry E. Riggs, President, Keck Graduate Institute, November 25, 2002 (File name: heriggs1.htm)
• Jim Markey, November 25, 2002 (File name: jmarkey1.txt)
• Jerry C. Jones, Business Development / Legal Leader, Acxiom Corporation, November 25, 2002 (File name: jcjones1.txt)
• Dr. Werner Brandt, Chief Financial Officer; Michael Junge, General Counsel, SAP Aktiengesellschaft, Germany, November 23, 2002 (File name: wbrandt1.htm)
• Joseph J. Pietroski, Jr., President, Maine Bankers Association, November 22, 2002 (File name: jjpietroski1.htm)
• Kevin M. Bronner, Ph.D, November 22, 2002 (File name: kmbronner1.htm)
• Leslie L. Ogg, President, Board Services Corporation, November 22, 2002 (File name: llogg1.htm)
• Charles B. Cook, President & CEO, MSB Financial, Inc., November 21, 2002 (File name: cbcook1.txt)
• Michael Herndon, Director, Public and Government Affairs, Certified Financial Planner Board of Standards Inc., November 20, 2002 (File name: mherndon1.htm)
• Leonard J. McGill, VP and Deputy General Counsel, Fleetwood Enterprises, Inc, November 20, 2002 (File name: ljmcgill1.txt)
• Robert S. Schwartz, Esq., Lindabury, McCormick & Estabrook, November 20, 2002 (File name: rsschwartz1.txt)
• Bob Shealor, HR Sense, November 20, 2002 (File name: bshealor1.txt)
• Jim Kaput, Senior Vice President and General Counsel, The ServiceMaster Company, November 20, 2002 (File name: jkaput1.htm)
• C. R. Cloutier, Chairman-Elect, Independent Community Bankers of America, November 19, 2002 (File name: crcloutier2.htm)
• Marcus C. Rowland, Executive Vice President and Chief Financial Officer, Chesapeake Energy Corporation, November 19, 2002 (File name: mcrowland1.htm)
• Kristine M. Nishiyama, Capital Research and Management Company, November 18, 2002 (File name: kmnishiyama1.htm)
• Fritz Heimann, Chairman, Nancy Zucker Boswell, Managing Director, Transparency International-USA, November 18, 2002, 2002 (File name: fheimann1.htm)
• Richard E. Hughs, Ph. D., Professor Emeritus and Former Dean, School of Business Management Science and Information Systems, University at Albany, State University of New York, November 18, 2002 (File name: rehughs1.htm)
• Michael D. Allison, Chairman & CEO, International Business Research (U.S.A.), Inc., November 15, 2002 (File name: mdallison1.htm)
• Dexter Peacock, November 15, 2002 (File name: dpeacock1.txt)
• Jeffrey H. Smulyan, Chief Executive Officer, President & Chairman of the Board, Emmis Communications Corporation, November 13, 2002 (File name: jhsmulyan1.htm)
• Ronald Zilkowski, November 7, 2002 (File name: rzilkowski1.txt)
• David Skinner, November 11, 2002 (File name: dskinner1.txt)
• Shawna Shumate, November 6, 2002 (File name: sshumate1.txt)
• Kenda K. Tomes, Stinson Morrison Hecker LLP, November 6, 2002 (File name: kktomes1.txt)
• Dick D. LeGore, November 5, 2002 (File name: ddlegore1.txt)
• Drew A. Moyer, Corporate Secretary, Corporate Controller and Chief Accounting Officer, Technitrol, Inc., October 30, 2002 (File name: damoyer1.htm)
• Anonymous, October 30, 2002 (File name: anonymous1.txt)
• Martin E. Winter, October 9, 2002 (File name: mewinter1.htm)

http://www.sec.gov/rules/proposed/s74002.shtml