COMMENT LETTERS

Project:

Reference Number: 1082-300

Consolidation of Variable Interest Entities-a modification of FASB Interpretation No. 46
Letter Affiliation Submitted By:
1 LAW OFFICES OF STEVEN D. WEINER STEVEN D. WEINER View
2 HOME INSTEAD SENIOR CARE PAUL R. HOGAN View
3 HMA FRANCHISE SYSTEMS, INC. KENNETH T. AUSTIN View
4 LUNDSTROM-EBERENZ CO. JACK EBERENZ View
5 CARTRIDGE WORLD VINCENT COLANGELO View
5A CARTRIDGE WORLD TIMOTHY LAWRENCE View
5B CARTRIDGE WORLD KATHY SERIS View
6 SIGNS BY TOMORROW-USA, INC. BOB NUNN View
7 GREENBERG TRAURIG LLP KENNETH ZUCKERBROT View
8 EXPRESS MART FRANCHISING CORP. MARK E. MAHER View
9 FIGARO''S ITALIAN PIZZA, INC. RON BERGER View
10 TESTONE, MARSHALL DISCENZA, LLP JOHN FONTANELLA View
11 AMERICAN LEAK DETECTION OF CENTRAL OHIO STEVEN S. WEST View
12 HYLANT GROUP JEANNIE Y. HYLANT View
13 AMERICAN LEAK DETECTION OF CENTRAL FLORIDA JAMES F. DICKSON View
14 UNISHIPPERS DENNIS HEAPS View
15 REGAL NAILS DAVID M. ANDERSON View
16 WIRELESS TOYZ DAVID D. EBNER View
17 FIRSTSERVICE CORPORATION JOHN B. FRIEDRICHSEN View
18 UNITED FINANCIAL SERVICES GROUP RUDY FREDERICO View
19 ANDRYSCO ASSOCIATES, INC. DAVID E. ANDRYSCO View
20 SERVICEMASTER BUILDING MAINTENANCE W.R. MCCALL View
21 MANAGE TO OWN, INC. TOM HENDRICKS View
22 RE/MAX INTERNATIONAL, INC. DARYL JES JESPERSON View
23 AMERICAN LEAK DETECTION OF SOUTHWEST FLORIDA RUSSELL L. LEE View
24 JACK EARLE JACK EARLE View
25 COLORTYME, INC. STEVEN M. ARENDT View
26 RENT-A-CENTER, INC. MITCH FADEL View
27 BEI FRANCHISING INC. MATTHEW PINTO View
28 AMERICAN LEAK DETECTION, INC. CHARLIE ALLAIRE View
28A AMERICAN LEAK DETECTION, INC. JIMMY CARTER View
28B AMERICAN LEAK DETECTION, INC. DICK LORRIE RENNICK View
28C AMERICAN LEAK DETECTION, INC. TIM RENNICK View
28D AMERICAN LEAK DETECTION, INC. RONNIE WOODFIELD View
28E AMERICAN LEAK DETECTION, INC. PAMELA VIGUE View
29 POSTNET INTERNATIONAL FRANCHISE CORPORATION STEVEN J. GREENBAUM View
30 CLP, INC. CHRISTOPHER L. PHILLIPS View
31 BLACKWELL SANDERS PEPER MARTIN LLP JOHN D. MOORE View
32 DD INDEPENDENT FRANCHISE OWNERS ALBERT T. CAPRARO View
33 JANE JOHN COUTO View
34 THOMAS J CAMPBELL View
35 ED WOLAK View
36 CRATERS FREIGHTERS DIANNA S. GIBSON View
37 AMERICAN LEAK DETECTION, INC. OF LITTLE ROCK, AR EDWARD J. HILL View
38 PIP CATHERINE MONSON View
39 EXPRESS PERSONNEL SERVICES ROBERT A. FUNK View
40 CHRISTMAS DECOR, INC. BLAKE SMITH View
40A NITE TIME DECOR, INC. CURTIS HOGAN View
40B AMERICAN CHRISTMAS LIGHT SUPPLY KEVIN YORK View
41 HERMAN MILLER MICHAEL A. VOLKEMA View
42 THE FRANCHISE COMPANY PAUL CLEMENTS View
43 FRANCHISE SERVICES, INC. DANIEL J. CONGER View
44 ADJ DONUTS, INC. JOHN JUSTO View
45 MONEY MAILER LLC JAMES D. CALLAHAN View
46 CAPISTAR FRANCHISE HOLDINGS, INC. TONY VERBETEN View
47 SIR SPEEDY, INC. DAN BECK View
48 PEGASUS COMMUNICATIONS, INC. DOUGLAS F. JONES View
49 EUGENE O. GETCHELL View
50 INTERNATIONAL FRANCHISE ASSOCIATION MICHAEL R. SHAY View
51 ZIEBART INTERNATIONAL MARY ROSSI View
52 MINERAL ENTERPRISES INC. GUIDO PETROSINELLI View
53 KPMG LLP View
54 SECURITIES INDUSTRY ASSOCIATION SARAH SMITH View
55 J.P. MORGAN CHASE CO. JOSEPH L. SCLAFANI View
56 AMVESCAP PLC ROBERT F. MCCULLOUGH View
57 HAROLD L. KESTENBAUM View
58 MARK NASH View
59 NATIONAL RESTAURANT ASSOCIATION STEVEN A. ANDERSON View
60 NYSSCPA JEFFREY R. HOOPS View
61 ERNST YOUNG LLP View
62 ASSOCIATION OF FINANCIAL GUARANTY INSURORS THOMAS J. GANDOLFO View
63 NORTH-WEND FOODS INC. JAY W. SUTHERLAND View
64 BARBARA CARPER View
65 JACOBS ENGINEERING GROUP INC. JOHN W. PROSSER, JR. View
66 YUM! BRANDS, INC. GREGORY N. MOORE View
67 AAHOA FRED SCHWARTZ View
68 BURGER KING FRANCHISEE-ALASKA LARRY W. BAKER View
68A BURGER KING CORPORATION SHEILA C. REINKEN View
69 CHARTERED ACCOUNTANTS OF CANADA COLIN LIPSON View
70 BANK OF AMERICA RANDALL J. SHEARER View
71 EQUIPMENT LEASING ASSOCIATION MICHAEL FLEMING View
72 PPL CORPORATION JOSEPH J. MCCABE View
73 FANNIE MAE JONATHAN BOYLES View
74 KEYCORP LEE G. IRVING View
75 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
76 DENNIS W. MONSON View
77 CKE RESTAURANTS, INC. THEODORE ABAJIAN View
78 RBC FINANCIAL GROUP LINDA F. MEZON View
79 CANADIAN BANKERS ASSOCIATION KELLY SHAUGHNESSY View
80 FOREST CITY ENTERPRISES JANET M. MENKO View
81 FEDERATED INVESTORS, INC. DENIS MCAULEY III View
82 DEUTSCHE BANK PEGGY H. CAPOMAGGI View
83 FREDERICK L. FELDKAMP View
84 THE BOEING COMPANY JAMES A. BELL View
85 CITIGROUP ROBERT TRAFICANTI View
86 INSTITUTE OF MANAGEMENT ACCOUNTANTS MITCHELL A. DANAHER View
87 GRANT THORNTON LLP View
88 STEVEN K. HAZEN, ESQ. View
89 THE NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
90 CREDIT SUISSE GROUP RUDOLF BLESS View

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