Comment Letters

No. Author Company/Organization Date
1 Robert J. Sonnelitter, Jr., CPA

Most Horowitz & Company, LLP

 Aug. 7, 2003
2 Robert Chira

Robert Chira & Associates

 Aug. 12, 2003
3 Richard I. Miller, General Counsel & Secretary

AICPA (American Institute of Certified Public Accountants)

 Aug. 14, 2003
4 Shaun F. O'Malley, Chairman of the Board

Freddie Mac

 Aug. 15, 2003
5 Akio Okuyama, President & CEO

The Japanese Institute of Certified Public Accountants

 Aug. 15, 2003
6 Naohiko MATSUO, Director for International Financial Markets

Financial Services Agency, Government of Japan

 Aug. 15, 2003
7 Klaus-Peter Naumann, Chief Executive Officer

The Institut der Wirtschaftsprüfer (German Institute of Public Auditors)

 Aug. 18, 2003
8 Andreas Müller, Chairman, Walter Hess, General Secretary

The Swiss Institute of Certified Accountants and Tax Consultants

 Aug. 18, 2003
9

Deloitte & Touche LLP

 Aug. 18, 2003
10

Ernst & Young LLP

 Aug. 18, 2003
11

PricewaterhouseCoopers LLP

 Aug. 18, 2003
12

KPMG LLP

 Aug. 18, 2003
13 William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President & CEO

AICPA (American Institute of Certfied Public Accountants)

 Aug. 18, 2003
14

NASBA (National Association of State Boards of Accountancy)

 Aug. 18, 2003
15

Deloitte & Touche LLP

 Aug. 19, 2003
16

BDO Seidman, LLP

 Aug. 19, 2003
17 Thomas L. Riesenberg, Chair, Committee on Law & Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities

American Bar Association Committees on Law & Accounting and Federal Regulation of Securities of the Section of Business Law

 Aug. 21, 2003