COMMENT LETTERS

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Reference Number: AICPAICG

AICPAICG-unsolicited
Letter Affiliation Submitted By:
1 STABLE VALUE INVESTMENT ASSOCIATION GINA MITCHELL View
2 VANGUARD GROUP JOHN J. BRENNAN View
3 DEUTSCHE ASSET/GARTMORE MORLEY View
4 ARKANSAS RIVER POWER AUTHORITY JAMES M. HENDERSON View
5 CITY OF HENDERSONVILLE JAMES W. RUDISILL View
6 HORTON CANDY SCMITT View
7 TOWN OF JAY LINDA L. BRUNDAGE View
8 SAN DIMAS BLAINE MICHAELIS View
9 VILLAGE OF MACKINAW CITY JEFFREY B. LAWSON View
10 NORTHWEST MUNICIPAL CONFERENCE MARK L. FOWLER View
11 WHEAT RIDGE WATER DISTRICT WALT PETTIT View
12 PRINCE WILLIAM COUNTY/SERVICE AUTHORITY JOHN W. SLOPER View
13 CITY OF WOOD RIVER NANCY D. SCHNEIDER View
14 TOWN OF YARMOUTH WALLY LUNDSTROM View
15 HIGHLAND PARK TEXAS L. A. PATTERSON View
16 CITY OF BONHAM BLAINE R. HINDS View
17 CITY OF SPEARMAN CHERYL GIBSON-SALGADO View
18 EMERALD PEOPLE''S UTILITY DISTRICT JIM THEABOLT View
19 CITY OF CASPER DOUGLAS A. FOLLICK View
20 CITY OF GRANITE FALLS WILLIAM P. LAVIN View
21 CITY OF RIVER FALLS RITA M. GRIFFEY View
22 CITY OF SAN MARCOS R. W. GITTINGS View
23 TOWN OF HOLDEN LARRY VARISCO View
24 TOWN OF LITCHFIELD LEO PAUL, JR. View
25 GREATER PORTLAND TRANSIT DISTRICT STEPHEN R. KIRBY View
26 COMMISSIONERS OF LEONARDTOWN REBECCA L. SOTHORON View
27 CITY OF PORTLAND, TEXAS KACEY CHESLAK View
28 LONDON GROVE TOWNSHIP STEVEN C. BROWN View
29 BOROUGH OF QUAKERTOWN DAVID L. WOGLOM View
30 AUBURN WATER DISTRICT WM. E. HAMDEN View
31 NEWPORT WATER DISTRICT THOMAS R. TODD View
32 CITY OF BETHLEHEM JEAN A. ZWEIFEL View
33 CITY OF STERLING HEIGHTS RICK J. SANBORN View
34 CITY OF CASA GRANDE SCOTT J. BARBER View
35 CITY OF WINTER SPRINGS, FL RONALD W. MCLEMORE View
36 CITY OF BANGOR, ME CHARLOTTE A. DUNIFER View
37 PHILIP R. DELEPPO PHILIP R. DELEPPO View
38 BOYD T. READY BOYD T. READY View
39 LLOYD GRIGGS LLOYD GRIGGS View
40 WASHINGTON STATE PUBLIC STADIUM AUTHORITY ANN KAWASKI ROMERO View
41 BOROUGH OF EPHRATA SUZANNE MORRISON View
42 TOWN OF SOUTHWEST HARBOR LINDA S. CORSON View
43 CITY OF PRINCETON, WV WAYNE C. SHUMATE View
44 CITY OF COLLEGE PARK, MD CAROLE SHERINGHAM View
45 TOWNSHIP OF LOWER MERION DEAN J. DORTONE View
46 THE REGIONAL COMMISSION WAYNE C. STRICKLAND View
47 SCOTT COUNTY PSA JACK BUSH View
48 CITY OF KIRKLAND, WA ROD LAUK View
49 CITY OF WAVERLY JACK BACHHUBER View
50 CITY OF OELWEIN, IA STEVEN H. KENDALL View
51 CITY OF DECATUR, IL GERARD J. BAUER View
52 VILLAGE OF INVERNESS CURT CARVER View
53 URMMA KATHY KENISON View
54 CITY OF CORALVILLE MICHAEL A. FUNKE View
55 CARTHAGE WATER ELECTRIC PLANT ROBERT E. WILLIAMS View
56 EL DORADO IRRIGATION DISTRICT SUSAN THOMPSON View
57 CITY OF FORT PIERCE GEORGE J. BERGALIS View
58 LAKE APOPKA NATURAL GAS DISTRICT FRED CRABTREE View
59 CITY OF WAUKEE, IA LINDA BURKHART View
60 CITY OF PITTSBURG, KS DAVID ZACHARIAS View
61 CITY OF AITKIN KATHY BROPHY View
62 SOUTHERN MAINE REGIONAL PLANNING COMMISSION PAUL SCHUMACHER View
63 ALAMEDA CORRIDOR TRANSPORTATION AUTHORITY JAMES P. PREUSCH View
64 CITY OF RIPON STEVE BARG View
65 NASHUA REGIONAL PLANNING COMMISSION STEPHEN W. WILLIAMS View
66 JAMES D. EARLE View
67 TOWNSHIP OF OCEAN IMCA PLAN DENNIS CRAWFORD View
68 THOMAS C. RILEY View
69 TOWN OF ADDISON FIRE DEPARTMENT NOEL PADDEN View
70 LIMERICK TOWNSHIP MUNICIPAL AUTHORITY BARBARA P. FRANKEL View
71 BAY AREA RAPID TRANSIT DISTRICT JOHN A. PIROGOWICZ, JR. View
72 JEFF BEAVER View
73 SANTA CLARA VALLEY TRANSPORTATION AUTHORITY ROBERT SUZUKI View
74 SPOKANE TRANSIT JAMES L. PLASTER View
75 NORTH JEFFCO PARK REC DISTRICT MIKE MILES View
76 TUNXIS RECYCLING OPERATING COMMITTEE JONATHAN S. BILMES View
77 BRISTOL RESOURCE RECOVERY FACILITY JONATHAN S. BILMES View
78 COLDWATER BOARD OF PUBLIC UTILITIES PAUL H. BECKHUSEN View
79 NILES PUBLIC LIBRARY DISTRICT CARY J. CZARNECKI View
80 SPRING LAKE DISTRICT LIBRARY CLAIRE SHERIDAN View
81 CITY OF ENGLEWOOD CAROL WESCOAT View
82 CITY OF BOUNTIFUL, UT KIM J. COLEMAN View
83 CITY OF CAPE CANAVERAL ANDREA BOWERS View
84 VILLAGE OF GOODRICH JAKKI SIDGE View
85 CITY OF TUMWATER DOUG BAKER View
86 FINANCIAL HORIZONS DENNIS C. BLODGETT View
87 CITY OF DUPONT, WA DAWN SCHAUER View
88 HAWTHORN WOODS DONNA L. LOBAITO View
89 VILLAGE OF FRIENDSHIP HEIGHTS MELANIE ROSE WHITE View
90 CAPE ANN TRANSPORTATION AUTHORITY PAUL F. TALBOT View
91 CITY OF SPEARFISH JODI FRIEDEL View
92 TOWN OF FREE MARKET EVAN L. VASS View
93 LEXINGTON VIRGINIA CURTIS F. HIGGINS, JR. View
94 VILLAGE OF WINNETKA EDWARD F. MCKEE, JR. View
95 LAYTON CITY JAMES S. MASON View
96 HARRP JULIUS C. SCOGGINS View
97 CITY OF MARYSVILLE, KS RICK SHAM View
98 CITY OF INDIAN HARBOUR BEACH View
99 OKLAHOMA CITY URBAN RENEWAL AUTHORITY JOEVAN BULLARD View
100 CENTRAL NEBRASKA PPI DISTRICT GARY L. BERGSTEN View

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