Comment Letters for Docket 041

Comcast Corporation

Deloitte & Touche LLP

McGladrey LLP

Suffolk University

J. M. Tull School of Accounting, Terry College of Business, The University of Georgia

Council of Institutional Investors

Belden, Inc.

National Association of State Boards of Accountancy

Financial Reporting Committee, Institute of Management Accountants

R.G. Associates, Inc.

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Independent Directors Council

Center for Audit Quality

Accounting Principles and Assurance Services Committee, California Society of Certified Public Accountants

Advanced Auditing Class, Hunter College Graduate Program, Economics Department, Hunter College

Institut der Wirtschaftsprüfer

Federal Audit Oversight Authority of Switzerland

Institute of Chartered Accountants in England and Wales

American Bankers Association

Mutual Fund Directors Forum

Audit and Assurance Services Committee of the Illinois CPA Society

New York State Society of Certified Public Accountants

International Federation of Accountants

Auditing Standards Committee, Auditing Section of the American Accounting Association

Crowe Horwath LLP

Audit Committee of CA, Inc.

Ernst & Young LLP

Dixon Hughes Goodman LLP

Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants

Grant Thornton LLP

U.S. Government Accountability Office

PricewaterhouseCoopers LLP

Chartered Accountants Australia and New Zealand

Colorado Public Employees' Retirement Association

American Federation of Labor and Congress of Industrial Organizations

Silicon Valley Accountants

California Public Employees' Retirement System

BDO USA, LLP

Audit Oversight Board, Securities Commission Malaysia

KPMG LLP

WeiserMazars LLP

Federation of European Accountants