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Comments on Proposed Rule: Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments

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Date Sort descending	Letter Type	Commenter Name
Dec. 9, 2002	Public Comment	Patricia A. Little, Director of Accounting, Ford Motor Company
Dec. 9, 2002	Public Comment	PricewaterhouseCoopers LLP
Dec. 9, 2002	Public Comment	Sullivan & Cromwell
Dec. 9, 2002	Public Comment	Timothy E. Peterson, Fried, Frank, Harris, Shriver & Jacobson, United Kingdom
Dec. 9, 2002	Public Comment	William F. Ezzell, CPA, Chairman, Board of Directors; Barry C. Melancon, CPA President and CEO, American Institute of Certified Public Accountants
Dec. 6, 2002	Public Comment	Robert M. Qualls, Vice President and Controller, IMC Global Inc.
Dec. 6, 2002	Public Comment	Troutman Sanders LLP
Dec. 3, 2002	Public Comment	Virginia and Wayne Taylor
Nov. 27, 2002	Public Comment	Todd M. Malan, Executive Director, Organization for International Investment
Nov. 20, 2002	Public Comment	Robert G. Beard
Nov. 13, 2002	Public Comment	Kevin M. Bronner, Ph.D.
Nov. 7, 2002	Public Comment	Timothy O'Keefe
Nov. 4, 2002	Public Comment	Barbara Barry
Nov. 4, 2002	Public Comment	Dave Henseler

Last Reviewed or Updated: Dec. 18, 2025

File Number

S7-42-02

Release Number

33-8144

34-46767

IS-1264

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