Comment Letters

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Jim Grinham Date Oct. 15, 2003
Comment Letter Number: 2 (PDF) Author Robert F. Schneider, Executive Vice President,Chief Financial Officer, Treasurer Company/Organization

Kimball International Inc.

Date Oct. 16, 2003
Comment Letter Number: 3 (PDF) Author David Higginbotham, Assistant Controller and Chairman, Sarbanes-Oxley Compliance Committee Company/Organization

TiVo Inc.

Date Oct. 20, 2003
Comment Letter Number: 4 (PDF) Author Donald Neil Anderson Date Oct. 22, 2003
Comment Letter Number: 5 (PDF) Author Robert Chira Company/Organization

Robert Chira & Associates

Date Oct. 24, 2003
Comment Letter Number: 6 (PDF) Author James C. Perisho, CPA Company/Organization

Perisho Tombor Loomis & Ramirez

Date Oct. 26, 2003
Comment Letter Number: 7 (PDF) Author Georg Merkl Date Oct. 28, 2003
Comment Letter Number: 8 (PDF) Author Matthew Gagnon, IR Audit Director Company/Organization

Marriott International, Inc.

Date Oct. 28, 2003
Comment Letter Number: 9 (PDF) Author Rod Scott Date Oct. 29, 2003
Comment Letter Number: 10 (PDF) Author Bradley R. Nolte, CPA, Manager - Internal Audit Company/Organization

Advanced Marketing Services, Inc.

Date Oct. 29, 2003
Comment Letter Number: 11 (PDF) Author Ralph S. Saul Date Oct. 30, 2003
Comment Letter Number: 12 (PDF) Author S. Walter McNairy, Jr., Director of SEC Services Company/Organization

Dixon Odom PLLC

Date Nov. 2, 2003
Comment Letter Number: 13 (PDF) Author Kevin S. Holder, CPA Date Nov. 3, 2003
Comment Letter Number: 14 (PDF) Author Dennis M. Stevens, Internal Auditor Company/Organization

Alamo Group

Date Nov. 4, 2003
Comment Letter Number: 15 (PDF) Author Lawrence A. Cunningham, Visiting Professor of Law, Vanderbilt University, Professor of Law & Business, Boston College Date Nov. 4, 2003
Comment Letter Number: 16 (PDF) Author Donald H. Chapin, CPA Date Nov. 5, 2003
Comment Letter Number: 17 (PDF) Author Richard Lee Date Nov. 5, 2003
Comment Letter Number: 18 (PDF) Author Michael Murphy, Director Company/Organization

Acumen Solutions

Date Nov. 5, 2003
Comment Letter Number: 19 (PDF) Author Robert Posner, Retired Public Accountant Date Nov. 6, 2003
Comment Letter Number: 20 (PDF) Author Matthew Leitch Company/Organization

Matthew Leitch Associates Limited

Date Nov. 8, 2003
Comment Letter Number: 21 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company/Organization

The University of Georgia, Terry College of Business

Date Nov. 8, 2003
Comment Letter Number: 22 (PDF) Author Anonymous Date Nov. 11, 2003
Comment Letter Number: 23 (PDF) Author Roger Vanzanen, Internal Audit Date Nov. 12, 2003
Comment Letter Number: 24 (PDF) Author Juliet Ramsigh, Head of Internal Audit Company/Organization

The Jamaica Public Service Company, Limited

Date Nov. 12, 2003
Comment Letter Number: 25 (PDF) Author Anonymous Date Nov. 13, 2003
Comment Letter Number: 26 (PDF) Author Stephen Lucas Date Nov. 13, 2003
Comment Letter Number: 27 (PDF) Author David Kowalczyk Date Nov. 13, 2003
Comment Letter Number: 28 (PDF) Author Victor T. Limongelli, General Counsel Company/Organization

Guidance Software, Inc.

Date Nov. 14, 2003
Comment Letter Number: 29 (PDF) Author Michael T. Williams Company/Organization

Williams Law Group, P.A.

Date Nov. 14, 2003
Comment Letter Number: 30 (PDF) Author James F. Barlow, Vice President, Corporate Controller and Principal Accounting Officer Company/Organization

Allergan Inc.

Date Nov. 14, 2003
Comment Letter Number: 31 (PDF) Author Company/Organization

American Accounting Association, Auditing Section, Auditing Standards Committee

Date Nov. 17, 2003
Comment Letter Number: 32 (PDF) Author Bernard Bethke, CPA, CISA Company/Organization

Risk Management Advisory Services, LLC

Date Nov. 17, 2003
Comment Letter Number: 33 (PDF) Author Don M. Pallais, CPA Date Nov. 18, 2003
Comment Letter Number: 34 (PDF) Author Howard L. Atkinson, CPA, CIA, Chief Auditor Company/Organization

Chittenden Corporation

Date Nov. 18, 2003
Comment Letter Number: 35 (PDF) Author William H. Hernandez, Sr. Vice President, Finance Company/Organization

PPG Industries, Inc.

Date Nov. 18, 2003
Comment Letter Number: 36 (PDF) Author John P. McAllister, Ph.D., CPA, Chair & Professor of Accounting Company/Organization

Kennesaw State University, Coles College of Business

Date Nov. 18, 2003
Comment Letter Number: 37 (PDF) Author Jonathan Trevathan Date Nov. 18, 2003
Comment Letter Number: 38 (PDF) Author Douglas A. Habig, Chairman, Chief Executive Officer, and James C. Thyen, President Company/Organization

Kimball International, Letter to Senators Bayh and Lugar, and Congressman Hill

Date Nov. 18, 2003
Comment Letter Number: 39 (PDF) Author Walter Stuerzinger, Group Chief Risk Officer, and Hugo Schaub, Group Controller Company/Organization

UBS AG

Date Nov. 19, 2003
Comment Letter Number: 40 (PDF) Author Charles R. Drott Date Nov. 19, 2003
Comment Letter Number: 41 (PDF) Author Larry J. Scott, CPA Date Nov. 19, 2003
Comment Letter Number: 42 (PDF) Author Richard C. Schumacher, Senior Vice President and Chief Accounting Officer, and Andrew M. Rosen, Senior Vice President, Chief Financial Officer and Treasurer Company/Organization

Brown Shoe Company, Inc.

Date Nov. 19, 2003
Comment Letter Number: 43 (PDF) Author Walter J. Kucharski, Auditor of Public Accounts Company/Organization

Commonwealth of Virginia

Date Nov. 19, 2003
Comment Letter Number: 44 (PDF) Author Michael B. Stubbs, chairman, Audit Committee, Robert G. Kuhbach, Vice President, Finance & Chief Financial Officer, and Raymond T. McKay, Jr., Controller & Chief Accounting Officer Company/Organization

Dover Corporation

Date Nov. 19, 2003
Comment Letter Number: 45 (PDF) Author Richard J. Miller, Chief Financial Officer Company/Organization

Cardinal Health, Inc.

Date Nov. 19, 2003
Comment Letter Number: 46 (PDF) Author Jay L. Haberland, Vice President, Business Controls Company/Organization

United Technologies Corporation

Date Nov. 19, 2003
Comment Letter Number: 47 (PDF) Author Iain Macdonald, Group Vice President and Group Controller Company/Organization

BP plc

Date Nov. 20, 2003
Comment Letter Number: 48 (PDF) Author Jim Campbell, Corporate Controller Company/Organization

Intel Corporation

Date Nov. 20, 2003
Comment Letter Number: 49 (PDF) Author Hans-Ulrich Pfyffer Company/Organization

Swiss Institute of Internal Auditing

Date Nov. 20, 2003
Comment Letter Number: 50 (PDF) Author Frank Brod, Chair, Committee on Corporate Reporting, and Kate Asbeck, Chair, PCAOB Subcommittee, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Nov. 20, 2003
Comment Letter Number: 51 (PDF) Author Roger W. Schipke Date Nov. 20, 2003
Comment Letter Number: 52 (PDF) Author Michael D. Fullwood, Executive Vice President, Chief Financial Officer, Secretary and General Counsel Company/Organization

Health Insurance Plan of Greater New York

Date Nov. 20, 2003
Comment Letter Number: 53 (PDF) Author C.R. Cloutier, Chairman Company/Organization

Independent Community Bankers of America

Date Nov. 20, 2003
Comment Letter Number: 54 (PDF) Author David A. Vaudt, CPA, Chair, and David A. Costello, CPA, President & CEO Company/Organization

National Association of State Boards of Accountancy

Date Nov. 20, 2003
Comment Letter Number: 55 (PDF) Author Gary A. Antonovich, Vice President - Internal Audit Company/Organization

MGIC Investment Corporation

Date Nov. 20, 2003
Comment Letter Number: 56 (PDF) Author Robert J. Price, Senior Vice President and Controller Company/Organization

The Hartford Financial Services Group, Inc.

Date Nov. 20, 2003
Comment Letter Number: 57 (PDF) Author Robert F. Dow, Partner Company/Organization

Arnall Golden Gregory LLP

Date Nov. 20, 2003
Comment Letter Number: 58 (PDF) Author Jack Ehnes, Chief Executive Officer Company/Organization

California State Teachers' Retirement System

Date Nov. 20, 2003
Comment Letter Number: 59 (PDF) Author Greg Swalwell Date Nov. 20, 2003
Comment Letter Number: 60 (PDF) Author H. W. Willoughby Date Nov. 21, 2003
Comment Letter Number: 61 (PDF) Author William L. Livingston, PE Date Nov. 21, 2003
Comment Letter Number: 62 (PDF) Author Paul F. Blackburn, SVP, Corporate Accounting Company/Organization

GlaxoSmithKline Services Unlimited

Date Nov. 21, 2003
Comment Letter Number: 63 (PDF) Author Klaus Peter Naumann, Chief Executive Officer, and Horst Kreisel, Technical Manager Company/Organization

Institut der Wirtschaftsprüfer

Date Nov. 21, 2003
Comment Letter Number: 64 (PDF) Author Phoebe A. Wood, Executive Vice President, Chief Financial Officer Company/Organization

Brown-Forman Corporation

Date Nov. 21, 2003
Comment Letter Number: 65 (PDF) Author Lawrence J. Mosner, Chairman and Chief Executive Officer, Douglas J. Treff, Senior Vice President and Chief Financial Officer, Katherine L. Miller, Vice President, Controller and Chief Accounting Officer Company/Organization

Deluxe Corporation

Date Nov. 21, 2003
Comment Letter Number: 66 (PDF) Author Joseph L. Sclafani, Executive Vice President and Controller Company/Organization

JPMorgan Chase & Co.

Date Nov. 21, 2003
Comment Letter Number: 67 (PDF) Author Ronald G. Fulop, Vice President, Corporate Internal Audit, and Stephen J. Cosgrove, Corporate Controller Company/Organization

Johnson & Johnson

Date Nov. 21, 2003
Comment Letter Number: 68 (PDF) Author N. Adele Hogan, Chair of Committee on Financial Reporting Company/Organization

The Association of the Bar of the City of New York

Date Nov. 21, 2003
Comment Letter Number: 69 (PDF) Author Loretta V. Cangialosi, Vice President and Controller Company/Organization

Pfizer Inc.

Date Nov. 21, 2003
Comment Letter Number: 70 (PDF) Author Mark Anson, Chief Investment Officer Company/Organization

California Public Employees' Retirement System ("CalPERS")

Date Nov. 21, 2003
Comment Letter Number: 71 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Nov. 21, 2003
Comment Letter Number: 72 (PDF) Author Robert DiMucci, Assistant Director, Policy and Plans Company/Organization

Defense Contract Audit Agency, Department of Defense

Date Nov. 21, 2003
Comment Letter Number: 73 (PDF) Author Anonymous, An Internal Auditor Date Nov. 21, 2003
Comment Letter Number: 74 (PDF) Author Philip Ryan, Chief Financial Officer, and Rudolf Bless, Chief Accounting Officer Company/Organization

Credit Suisse Group

Date Nov. 21, 2003
Comment Letter Number: 75 (PDF) Author Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer Company/Organization

Eli Lilly and Company

Date Nov. 21, 2003
Comment Letter Number: 76 (PDF) Author Tim Morrison, Group Controller Company/Organization

Shell International Ltd.

Date Nov. 21, 2003
Comment Letter Number: 77 (PDF) Author Frank A. Pici, Vice President and Chief Financial Officer Company/Organization

Penn Virginia Resource Partners, L.P.

Date Nov. 21, 2003
Comment Letter Number: 78 (PDF) Author C. Jeff Gregg, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 79 (PDF) Author David Devlin, President Company/Organization

Fédération des Experts Comptables Européens – European Federation of Accountants

Date Nov. 21, 2003
Comment Letter Number: 80 (PDF) Author L. Ralph Piercy, President and Managing Shareholder, and Howard B. Levy, Director, Technical Services (Former Member, Auditing Standards Board) Company/Organization

Piercy Bowler Taylor & Kern

Date Nov. 21, 2003
Comment Letter Number: 81 (PDF) Author Ted Crumley, Senior Vice President and Chief Financial Officer Company/Organization

Boise Cascade Corporation

Date Nov. 21, 2003
Comment Letter Number: 82 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Nov. 21, 2003
Comment Letter Number: 83 (PDF) Author Sarah E. Smith, Chief Accounting Officer Company/Organization

Goldman Sachs & Co.

Date Nov. 21, 2003
Comment Letter Number: 84 (PDF) Author Zona Porter Date Nov. 21, 2003
Comment Letter Number: 85 (PDF) Author N.S. Cyprus, Vice President and Controller, Chief Accounting Officer Company/Organization

AT&T

Date Nov. 21, 2003
Comment Letter Number: 86 (PDF) Author Kelly Shaughnessy, Vice-President, Banking Operations Company/Organization

Canadian Bankers Association

Date Nov. 21, 2003
Comment Letter Number: 87 (PDF) Author Hal Garyn, Senior Vice President – Director of Audit and Risk Services Company/Organization

Commercial Federal Corporation

Date Nov. 21, 2003
Comment Letter Number: 88 (PDF) Author Company/Organization

The Association of Chartered Certified Accountants

Date Nov. 21, 2003
Comment Letter Number: 89 (PDF) Author John J. Dolan, Executive Vice President and Chief Financial Officer, and Leonard V. Lombardi, Sr. Vice President, Internal Audit Company/Organization

First Commonwealth Financial Corporation

Date Nov. 21, 2003
Comment Letter Number: 90 (PDF) Author Silvio Berlusconi Date Nov. 21, 2003
Comment Letter Number: 91 (PDF) Author Company/Organization

KPMG LLP

Date Nov. 21, 2003
Comment Letter Number: 92 (PDF) Author Carol Tomé, Executive Vice President and Chief Financial Officer Company/Organization

The Home Depot

Date Nov. 21, 2003
Comment Letter Number: 93 (PDF) Author Layne Kocher, C.P.A., Director – Internal Audit Company/Organization

Harsco Corporation

Date Nov. 21, 2003
Comment Letter Number: 94 (PDF) Author M. Murry, Chief Executive Officer Company/Organization

Accelerated Edge Incorporated

Date Nov. 21, 2003
Comment Letter Number: 95 (PDF) Author Robert H. Brust, Chief Financial Officer and Executive Vice President Company/Organization

Eastman Kodak Company

Date Nov. 21, 2003
Comment Letter Number: 96 (PDF) Author James P. Gulick, Senior Vice President, General Auditor Company/Organization

National City Corporation

Date Nov. 21, 2003
Comment Letter Number: 97 (PDF) Author William L. Gipson, President and Chief Executive Officer Company/Organization

The Empire District Electric Company

Date Nov. 21, 2003
Comment Letter Number: 98 (PDF) Author Jon A. Graf, Vice President and Controller Company/Organization

Southern Union Company

Date Nov. 21, 2003
Comment Letter Number: 99 (PDF) Author Francis W. Holman, Jr., Vice President and Secretary Company/Organization

Manufacturers Alliance/MAPI

Date Nov. 21, 2003
Comment Letter Number: 100 (PDF) Author Darryl R. Matthews, Sr., Executive Director and COO Company/Organization

National Association of Black Accountants

Date Nov. 21, 2003
Comment Letter Number: 101 (PDF) Author John L. Archambault Company/Organization

Grant Thornton LLP

Date Nov. 21, 2003
Comment Letter Number: 102 (PDF) Author Robert Hodkinson, Director, Technical Company/Organization

The Institute of Chartered Accountants in England & Wales

Date Nov. 21, 2003
Comment Letter Number: 103 (PDF) Author William P. Graf, Chair, Audit & Assurance Services Committee, and Scott P. Bailey, Chair, Comment Letter Subcommittee Company/Organization

The Audit and Assurance Services Committee of the Illinois CPA Society

Date Nov. 21, 2003
Comment Letter Number: 104 (PDF) Author Gretchen R. Haggerty, Executive Vice President, Treasurer & Chief Financial Officer Company/Organization

United States Steel Corporation

Date Nov. 21, 2003
Comment Letter Number: 105 (PDF) Author S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO Company/Organization

American Institute of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 106 (PDF) Author Marie Oh Huber, Chair, PCAOB Subcommittee, of the ASCS Securities Law Committee Company/Organization

American Society of Corporate Secretaries

Date Nov. 21, 2003
Comment Letter Number: 107 (PDF) Author Raymond P. Jones, CPA, CFE, Managing Partner Company/Organization

Watson Rice LLP

Date Nov. 21, 2003
Comment Letter Number: 108 (PDF) Author Charlotte M. Bahin, Senior Vice President, Regulatory Affairs Company/Organization

America's Community Bankers

Date Nov. 21, 2003
Comment Letter Number: 109 (PDF) Author Samuel H. Pilch, Controller Company/Organization

The Allstate Corporation

Date Nov. 21, 2003
Comment Letter Number: 110 (PDF) Author Frank A. Pici, Executive Vice President and Chief Financial Officer Company/Organization

Penn Virginia Corporation

Date Nov. 21, 2003
Comment Letter Number: 111 (PDF) Author Ron H. Westcott, Vice-President and Comptroller Company/Organization

EnCana Corporation

Date Nov. 21, 2003
Comment Letter Number: 112 (PDF) Author William G. Bishop III, CIA, President Company/Organization

The Institute of Internal Auditors

Date Nov. 21, 2003
Comment Letter Number: 113 (PDF) Author William G. Holland, President, NSAA Company/Organization

National State Auditors Association

Date Nov. 21, 2003
Comment Letter Number: 114 (PDF) Author Melanie L. Merrion, Accounting Research Manager Company/Organization

Texas Instruments Incorporated

Date Nov. 21, 2003
Comment Letter Number: 115 (PDF) Author Daniel B. Smith, Vice President & Controller Company/Organization

E. I. du Pont de Nemours and Company

Date Nov. 21, 2003
Comment Letter Number: 116 (PDF) Author Kirk L. Tibbetts, Project Sponsor – SOX 404 Company/Organization

Principal Financial Group

Date Nov. 21, 2003
Comment Letter Number: 117 (PDF) Author David K. Owens, Executive Vice President – Business Operations Group Company/Organization

Edison Electric Institute

Date Nov. 21, 2003
Comment Letter Number: 118 (PDF) Author Rajeev Bhalla, Vice President and Controller Company/Organization

Lockheed Martin Corporation

Date Nov. 21, 2003
Comment Letter Number: 119 (PDF) Author Company/Organization

Enpria

Date Nov. 21, 2003
Comment Letter Number: 120 (PDF) Author Marshall J Levinson, President Company/Organization

Financial Management Division of the Securities Industry Association

Date Nov. 21, 2003
Comment Letter Number: 121 (PDF) Author Thomas E. Hales, Chairman of the Board, President, and Chief Executive Officer Company/Organization

Union State Bank

Date Nov. 21, 2003
Comment Letter Number: 122 (PDF) Author Jeffrey P. Neubert, President and CEO Company/Organization

The New York Clearing House Association L.L.C.

Date Nov. 21, 2003
Comment Letter Number: 123 (PDF) Author John Hurless and Pam Tripp Company/Organization

Cummins Inc.

Date Nov. 21, 2003
Comment Letter Number: 124 (PDF) Author Scott Di Valerio, Vice President, Corporate Controller Company/Organization

Microsoft Corporation

Date Nov. 21, 2003
Comment Letter Number: 125 (PDF) Author Will Miller, Chairman & CEO Company/Organization

Irwin Financial Corporation

Date Nov. 21, 2003
Comment Letter Number: 126 (PDF) Author Kenneth L. Thome, Senior Vice President, Financial Operations Company/Organization

General Mills, Inc.

Date Nov. 21, 2003
Comment Letter Number: 127 (PDF) Author Eleanor Bloxham, President Company/Organization

The Value Alliance and Corporate Governance Alliance

Date Nov. 21, 2003
Comment Letter Number: 128 (PDF) Author James W. DeLoach, Jr., Managing Director Company/Organization

PROTIVITI INC.

Date Nov. 21, 2003
Comment Letter Number: 129 (PDF) Author David F. Bond, Senior Vice President – Finance and Control Company/Organization

Safeway Inc.

Date Nov. 21, 2003
Comment Letter Number: 130 (PDF) Author Warren Ligan, Corporate VP and Corporate Controller, Solectron Corporation; Chris Collier, Corporate Controller, Flextronics International Ltd; Peter J. Bar, VP and Corporate Controller, Celestica Corporation; and Mark Lustig, VP and Corporate Controller Company/Organization

EMS companies (Solectron, Flextronics, Celestica and Sanmina-SCI)

Date Nov. 21, 2003
Comment Letter Number: 131 (PDF) Author Brent A. Woodford, Senior Vice President, Corporate Controllership Company/Organization

The Walt Disney Company

Date Nov. 21, 2003
Comment Letter Number: 132 (PDF) Author Casey J. Trumble, Senior Vice President, Tax & Reporting Company/Organization

Lincoln National Corporation

Date Nov. 21, 2003
Comment Letter Number: 133 (PDF) Author Christopher Lozier, Director Internal Control Effectiveness Company/Organization

Reliant Resources, Inc.

Date Nov. 21, 2003
Comment Letter Number: 134 (PDF) Author Robert C. Salipante, President, Sun Life Financial U.S. Company/Organization

Sun Life Financial Inc.

Date Nov. 21, 2003
Comment Letter Number: 135 (PDF) Author George Herrmann, Vice President and Chief Financial Officer Company/Organization

Jefferson Wells International

Date Nov. 21, 2003
Comment Letter Number: 136 (PDF) Author Company/Organization

BDO Seidman, LLP

Date Nov. 21, 2003
Comment Letter Number: 137 (PDF) Author Curtis C. Verschoor, Research Professor Company/Organization

School of Accountancy and MIS, DePaul University

Date Nov. 21, 2003
Comment Letter Number: 138 (PDF) Author James C. Gouin, Vice President and Controller Company/Organization

Ford Motor Company

Date Nov. 21, 2003
Comment Letter Number: 139 (PDF) Author Bruce C. Bennett Company/Organization

Covington & Burling

Date Nov. 21, 2003
Comment Letter Number: 140 (PDF) Author Jeffrey R. Hoops, President Company/Organization

New York State Society of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 141 (PDF) Author James A. Bell, Senior Vice President of Finance and Corporate Controller Company/Organization

The Boeing Company

Date Nov. 21, 2003
Comment Letter Number: 142 (PDF) Author Company/Organization

McGladrey & Pullen, LLP

Date Nov. 21, 2003
Comment Letter Number: 143 (PDF) Author Ali M. Bahaj, Vice President, Auditing & Compliance Division Company/Organization

Caterpillar Inc.

Date Nov. 21, 2003
Comment Letter Number: 144 (PDF) Author Company/Organization

Ernst & Young LLP

Date Nov. 21, 2003
Comment Letter Number: 145 (PDF) Author Francis J. McNichol, Corporate Audit, and Jeffrey R. Watkins, Corporate Audit Company/Organization

Bank of America

Date Nov. 21, 2003
Comment Letter Number: 146 (PDF) Author Gary Mielke, Director Audit Company/Organization

Yellow Corporation

Date Nov. 21, 2003
Comment Letter Number: 147 (PDF) Author Bruce W. McCuaig, B.Comm., CA•CIA, CCSA, and Tim J. Leech, President, FCA•CIA, CCSA, CFE, MBA Company/Organization

CARD®decisions Inc.

Date Nov. 21, 2003
Comment Letter Number: 148 (PDF) Author Marios Damianides, CISA, CISM, CA, CPA, 2003-2004 International President Company/Organization

Information Systems Audit and Control Association (ISACA) and IT Governance Institute (ITGI)

Date Nov. 21, 2003
Comment Letter Number: 149 (PDF) Author Michael J. Ramos Date Nov. 21, 2003
Comment Letter Number: 150 (PDF) Author Charlie T. Wright, CIA, CISA, General Auditor Company/Organization

American Airlines

Date Nov. 21, 2003
Comment Letter Number: 151 (PDF) Author Leon J. Level, Chief Financial Officer Company/Organization

Computer Sciences Corporation

Date Nov. 21, 2003
Comment Letter Number: 152 (PDF) Author Richard L. Trumka, Secretary-Treasurer Company/Organization

American Federation of Labor and Congress of Industrial Organizations

Date Nov. 21, 2003
Comment Letter Number: 153 (PDF) Author Steven A. Forrest Date Nov. 21, 2003
Comment Letter Number: 154 (PDF) Author Steven J. Strobel, Senior VP and Corporate Controller Company/Organization

Motorola, Inc.

Date Nov. 21, 2003
Comment Letter Number: 155 (PDF) Author Adrian Dillon, CFO Company/Organization

Agilent Technologies, Inc.

Date Nov. 21, 2003
Comment Letter Number: 156 (PDF) Author John Y. Schreyer, Executive Vice President,and Chief Financial Officer Company/Organization

Amerada Hess Corporation

Date Nov. 21, 2003
Comment Letter Number: 157 (PDF) Author Joe Read Company/Organization

Telephone and Data Systems, Inc.

Date Nov. 21, 2003
Comment Letter Number: 158 (PDF) Author Kathy A. Fudali, Director, Internal Controls Company/Organization

PSEG Services Corporation

Date Nov. 21, 2003
Comment Letter Number: 159 (PDF) Author Jorn Rose, Chief Auditor Company/Organization

ING Americas

Date Nov. 21, 2003
Comment Letter Number: 160 (PDF) Author Lizette Pena, CPA, Chair; Committee members coordinating this response: Kathryn M. Means, CPA, Vice-Chair and Joel S. Baum, CPA Company/Organization

Florida Institute of Certified Public Accountants

Date Nov. 21, 2003
Comment Letter Number: 161 (PDF) Author William P. Hannon, Controller Company/Organization

Citigroup, Inc.

Date Nov. 21, 2003
Comment Letter Number: 162 (PDF) Author Raymond E. Winborne Jr., Assistant Vice President - Controller Company/Organization

BellSouth Corporation

Date Nov. 21, 2003
Comment Letter Number: 163 (PDF) Author Richard D. Levy, Senior Vice President, Controller Company/Organization

Wells Fargo & Company

Date Nov. 21, 2003
Comment Letter Number: 164 (PDF) Author Richard J. Schlueter, Vice President and Chief Accounting Officer Company/Organization

Emerson

Date Nov. 24, 2003
Comment Letter Number: 165 (PDF) Author Melissa J. Moore, Controller and Chief Accounting Officer, and Jeffrey T. Rigg, General Auditor Company/Organization

Bank One Corporation

Date Nov. 24, 2003
Comment Letter Number: 166 (PDF) Author Bryan Cave Date Nov. 24, 2003
Comment Letter Number: 167 (PDF) Author J.P. Allen, Chair, Highway Patrol Retirement System; Robert M. Beck, Chair, Ohio Police and Fire Pension Fund; Charlie Adkins, Chair, Public Employees Retirement System of Ohio; Eugene E. Norris, Chair, State Teachers Retirement System of Ohio; and Barbar Company/Organization

Ohio Retirement Systems

Date Nov. 24, 2003
Comment Letter Number: 168 (PDF) Author Company/Organization

Crowe Chizek and Company LLC

Date Nov. 24, 2003
Comment Letter Number: 169 (PDF) Author Sarah A.B. Teslik, Executive Director Company/Organization

Council of Institutional Investors

Date Nov. 24, 2003
Comment Letter Number: 170 (PDF) Author Rona Fairhead, Chief Financial Officer Company/Organization

Pearson PLC

Date Nov. 24, 2003
Comment Letter Number: 171 (PDF) Author Keith Johnson, Chief Legal Counsel Company/Organization

State of Wisconsin Investment Board

Date Nov. 24, 2003
Comment Letter Number: 172 (PDF) Author Mariel O. Donath, President & CEO Company/Organization

Community Bankers Association of New York State

Date Nov. 24, 2003
Comment Letter Number: 173 (PDF) Author Hans-Ulrich Pfyffer, President (Searchable Text Duplicate – See Letter #49) Company/Organization

Swiss Institute of Internal Auditing

Date Nov. 24, 2003
Comment Letter Number: 174 (PDF) Author Rose Mary Woods Date Nov. 24, 2003
Comment Letter Number: 175 (PDF) Author Patricia Doran Walters, Ph.D., CFA, Senior Vice President, Professional Standards and Advocacy; and Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, AIMR Company/Organization

Association for Investment Management and Research

Date Nov. 24, 2003
Comment Letter Number: 176 (PDF) Author Phil Kortokrax, Director of Internal Audit Company/Organization

Cooper Tire & Rubber Company

Date Nov. 25, 2003
Comment Letter Number: 177 (PDF) Author Malcolm Schwartz, Senior Vice President, Technology Solutions Company And COO, CRS Associates LLC Company/Organization

Technology Solutions Company and CRS Associates LLC

Date Nov. 25, 2003
Comment Letter Number: 178 (PDF) Author David Leach, CPA Company/Organization

SEC Registrant whose share are listed on the NYSE

Date Nov. 25, 2003
Comment Letter Number: 179 (PDF) Author David Harrison, Executive Vice President and Chief Financial Officer Company/Organization

Pentair, Inc.

Date Nov. 25, 2003
Comment Letter Number: 180 (PDF) Author Michael J. Holiday, Chair of the Committee Company/Organization

New York State Bar Association, Business Law Section, Committee on Securities Regulation

Date Nov. 25, 2003
Comment Letter Number: 181 (PDF) Author David L. Shedlarz, Executive Vice President & CFO, Pfizer Inc., Chairman-Principle Financial Officers, Subcommittee Corporate Governance Coordinating Committee, Business Roundtable Company/Organization

Business Roundtable

Date Nov. 26, 2003
Comment Letter Number: 182 (PDF) Author Clive Edrupt, CBI Company Affairs Company/Organization

Confederation of British Industry

Date Nov. 28, 2003
Comment Letter Number: 183 (PDF) Author Zane D. Blackburn, Chief Accountant, Office of the Comptroller of the Currency; Gerald A. Edwards, Jr., Associate Director and Chief Accountant –Supervision, Federal Reserve Board; Robert F. Storch, Chief Accountant, Federal Deposit Insurance Corporation; Company/Organization

Office of the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corporation, and the Office of Thrift Supervision

Date Dec. 1, 2003
Comment Letter Number: 184 (PDF) Author Lynn E. Turner, Managing Director of Research Company/Organization

Glass, Lewis & Co., LLC

Date Dec. 2, 2003
Comment Letter Number: 185 (PDF) Author Thomas L. Riesenberg, Chair of the Committee on Law and Accounting of the American Bar Association, Section of Business Law; and Dixie L. Johnson, Chair of the Committee on Federal Regulation of Securities of the American Bar Association, Section of Busin Company/Organization

American Bar Association, Section of Business Law

Date Dec. 2, 2003
Comment Letter Number: 186 (PDF) Author Steven J. Root, Director Finance Administration and Process Company/Organization

Northrop Grumman Corporation

Date Dec. 4, 2003
Comment Letter Number: 187 (PDF) Author David M. Walker, Comptroller General of the United States Company/Organization

United States General Accounting Office

Date Dec. 9, 2003
Comment Letter Number: 188 (PDF) Author Donna Fisher, Director of Tax and Accounting Company/Organization

American Bankers Association

Date Dec. 10, 2003
Comment Letter Number: 189 (PDF) Author Mark G. Heesen, President Company/Organization

National Venture Capital Association

Date Jan. 9, 2004
Comment Letter Number: 190 (PDF) Author Donna Fisher, Director of Tax and Accounting Company/Organization

American Bankers Association

Date Feb. 5, 2004
Comment Letter Number: 191 (PDF) Author Members of Congress: Gregory W. Meeks, Barbara Lee, Julia Carson, WM. Lacy Clay, Major Owens, William J. Jefferson, Juanita Millender-McDonald, Carolyn Kilpatrick and Stephanie Tubbs-Jones Date Feb. 8, 2004
Comment Letter Number: 192 (PDF) Author Bruce A. Jackson, Corporate Vice President-Finance and Chief Financial Officer Company/Organization

Cedar Fair, L.P.

Date Feb. 17, 2004
Comment Letter Number: 193 (PDF) Author JC Mahecha, CPA Date Feb. 26, 2004
Comment Letter Number: 194 (PDF) Author William T. Kerr, Chairman and Chief Executive Officer Company/Organization

Meredith Corporation

Date Mar. 4, 2004
Comment Letter Number: 195 (PDF) Author Leon J. Level, Chief Financial Officer Company/Organization

Computer Sciences Corporation

Date Mar. 8, 2004