Comment Letters

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

Most Horowitz & Company, LLP

 Aug. 7, 2003
2 Naohiko MATSUO, Director for International Financial Markets

Financial Services Agency, Government of Japan

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

The Japanese Institute of Certified Public Accountants

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

The Institut der Wirtschaftsprüfer (German Institute of Public Auditors)

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

The Swiss Institute of Certified Accountants and Tax Consultants

 Aug. 18, 2003
6

BDO Seidman, LLP

 Aug. 18, 2003
7

PricewaterhouseCoopers LLP

 Aug. 18, 2003
8 Robert J. Kueppers, Chair, SECPS Executive Committee

SEC Practice Section ("SECPS") of the American Institute of Certified Public Accountants

 Aug. 20, 2003
9

Deloitte & Touche LLP

 Aug. 18, 2003
10

Ernst & Young LLP

 Aug. 18, 2003
11 David A. Costello, CPA, President & CEO and K. Michael Conaway, CPA, Chair, NASBA

National Association of State Boards of Accountancy

 Aug. 18, 2003
12

KPMG LLP

 Aug. 18, 2003
13 David Illingworth, President

Institute of Chartered Accountants in England & Wales

 Aug. 19, 2003
14

Deloitte & Touche LLP

 Aug. 19, 2003
15 Robert J. Kueppers, Chair, SECPS Executive Committee

SEC Practice Section ("SECPS") of the American Institute of Certified Public Accountants

 Aug. 18, 2003
16 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
17 David M. Walker, Comptroller General of the United States

United States General Accounting Office

 Sep. 3, 2003