COMMENT LETTERS

Project: 1204-001 - Business Combinations-a replacement of FASB St. 141

Reference Number: 1204-001

Business Combinations-a replacement of FASB St. 141
Letter Affiliation Submitted By:
1 CONCORD COOPERATIVE MARKET VALERIE HALL View
2 STEPHEN A. ZEFF View
3 EMC CORPORATION MARK LINK View
4 DENNIS R. BERESFORD View
5 MARSHALL STEVENS ALFRED M. KING View
6 NAN LIU View
7 GOLDMAN SACHS GROUP, INC. PAUL EFRON View
8 FUND FOR STOCKOWNERS RIGHTS CARL OLSON View
9 FIRST DATA CORPORATION JEFF BILLAT View
10 R.K. COMPANY RUSS KELLY View
11 GUARDIAN LIFE INSURANCE COMPANY OF AMERICA ROBERT E. BROATCH View
12 HOFSTRA UNIVERSITY/DEPT OF A, T, L STUDIES NATHAN S. SLAVIN View
13 UNICE JEROME P. CHAUVIN View
14 INDIANA UNIVERSITY/KSB View
15 INDIANA UNIVERSITY/KSB View
16 FITCH RATINGS RAJA AKRAM View
17 U.S. CHAMBER OF COMMERCE DAVID C. CHAVERN View
18 MID-STATES CORPORATE FEDERAL CREDIT UNION TODD M. ADAMS View
19 NORTHERN ILLINOIS UNIVERSITY -STUDENTS View
20 GRANT THORNTON BARRY BARBER View
21 MICROSOFT BOB LAUX View
22 DELOITTE TOUCHE LLP View
23 APPRAISAL INSTITUTE BRUCE KELLOGG View
24 R. G. ASSOCIATES, INC. JACK CIESIELSKI View
25 NACVA JAMES P. CATTY View
26 KEY CONSULTING, LLC STEPHEN L. KEY View
27 DUFF PHELPS CORPORATE VALUE CONSULTING FRANK BOLLMAN View
28 BRADY CORPORATION DAVID MATHIESON View
29 THE TREASURY KEN WARREN View
30 CHRISTOPHER FROHLICH View
31 GEMA JEAN-LUC DE BOISSIEU View
32 ACCOUNTING STANDARDS BOARD OF JAPAN IKUO NISHIKAWA View
33 MEDTRONIC, INC. THOMAS M. TEFFT View
34 BOSTON SCIENTIFIC LAWRENCE C. BEST View
35 AIRGAS, INC. ROBERT M. MCLAUGHLIN View
36 BBT CORPORATION HENRY R. STURKIE, III View
37 EATON CORPORATION BILLIE K. RAWOT View
38 VIRGINIA CREDIT UNION, INC. BEVERLEY F. RUTHERFORD View
39 MICHIGAN CREDIT UNION LEAGUE MATTHEW BEARD View
40 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
41 INDEPENDENT COMMUNITY BANKERS OF AMERICA CHRISTOPHER COLE View
42 CITIGROUP ROBERT TRAFICANTI View
43 KITHMINI S. DELISLE View
44 LARK RESEARCH, INC. STEPHEN P. PERCOCO View
45 STANLEY WORKS DONALD ALLAN View
46 AMERICAN COUNCIL OF LIFE INSURERS JAMES F. RENZ View
47 HOULIHAN LOKEY HOWARD ZUKIN JOHN MCINTOSH View
48 DAVID B. ELSBREE, JR. View
49 DENNIS W. MONSON View
50 NATIONAL COOPERATIVE BUSINESS ASSOCIATION PAUL HAZEN View
50A NCBA PAUL HAZEN View
51 CISCO SYSTEMS, INC. PRAT BHATT View
52 ST. PAUL TRAVELERS COMPANIES, INC. PAULA C. PANIK View
53 WASHINGTON MUTUAL, INC. LAWRENCE R. GEE View
54 PPG INDUSTRIES, INC. WILLIAM H. HERNANDEZ View
55 EURONET WORLDWIDE, INC. RICK L. WELLER View
56 NATIONAL VENTURE CAPITAL ASSOCIATION MARK G. HEESEN View
57 MINDTHEGAAP LLC View
58 AIR PRODUCTS AND CHEMICALS, INC. PAUL E. HUCK View
58A AIR PRODUCTS AND CHEMICALS, INC. PAUL E. HUCK View
59 AMSOUTH BANCORPORATION ALTON E. YOTHER View
60 ALLTEL CORPORATION SHARILYN GASAWAY View
61 THE WISCONSIN CREDIT UNION LEAGUE JOHN C. ENGEL View
62 CUNA AFFILIALTES CATHERINE ORR View
63 CSC DONALD G. DEBUCK View
64 U.S. BANK TERRANCE R. DOLAN View
65 BALL CORPORATION DOUGLAS K. BRADFORD View
66 PRICEWATERHOUSECOOPERS LLP View
67 MERCK CO., INC. RICHARD C. HENRIQUES View
68 APPRAISAL ISSUES TASK FORCE GERALD J. MEHM View
69 THE BANK OF NEW YORK JOHN A. PARK View
70 PFIZER, INC. LORETTA CANGIALOSI View
71 NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS MEL ANDERSON View
72 NASCUS GEORGE A. REYNOLDS View
73 KEYCORP LEE IRVING View
74 BUSINESS ROUNDTABLE STEVE ODLAND View
75 NATIONAL CITY CORPORATION JEFFREY D. KELLY View
76 THE ASSOCIATION OF CORPORATE CREDIT UNIONS MICHAEL F. CANNING View
77 WELLS FARGO COMPANY RICHARD D. LEVY View
78 NATIONAL ASSOC. OF FEDERAL CREDIT UNIONS FRED R. BECKER, JR. View
79 DIANA S. SANTOS View
80 FIDELITY INTERNATIONAL LIMITED S. M. HASLAM View
81 NEW YORK STATE CREDIT UNION LEAGUE WILLIAM J. MELLIN View
82 THE WILLIAMS COMPANIES TED TIMMERMANS View
83 GEORGIA CREDIT UNION LEAGUE RICHARD ELLIS View
84 EASTMAN KODAK COMPANY RICHARD G. BROWN, JR. View
85 PRUDENTIAL DENNIS G. SULLIVAN View
86 MITTAL STEEL USA ISG INC. PAUL HUBLING View
87 ILLINOIS CPA SOCIETY JAMES L. FUEHRMEYER, JR. View
88 KPMG IFRG LIMITED View
89 ABBOTT FRANK J. LOUGHERY View
90 NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES GREGORY O. TAYLOR View
91 TEXAS INSTRUMENTS INCORPORATED CHARLIE MILLER View
92 FOREST CITY ENTERPRISES CHUCK OBERT View
93 JOHNSON JOHNSON STEPHEN J. COSGROVE View
94 ARNOLD J. PAHLER View
95 PRINCIPAL FINANCIAL GROUP GREG ELMING View
96 AMERICA''S COMMUNITY BANKERS DENNIS M. HILD View
97 WACHOVIA CORPORATION DAVID M. JULIAN View
98 CONVERGYS CORPORATION JOHN EBERHART View

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