COMMENT LETTERS

Project:

Reference Number: 1540-100

Accounting for Insurance Contracts by Insurers and Policyholders
Letter Affiliation Submitted By:
1 ILLINOIS CPA SOCIETY/APC JOHN A. HEPP View
2 MORGAN STANLEY WILLIAM M. WILT View
3 FLORIDA INSTITUTE OF CPAS/APASC YANICK J. MICHEL View
4 RICHARD MACVE View
5 KEVIN G. WILSON View
6 CIGNA CORPORATION ANNMARIE HAGAN View
7 NORTHWEST MUTUAL LIFE INSURANCE COMPANY GARY A. POLINER View
8 DEUTSCHE AKTUARVEREINIGUNG E.V. View
9 CICA/VCIA DENNIS P. HARWICK View
10 CATLIN GROUP LIMITED CHRISTOPHER STOOKE View
11 FAIRFAX FINANCIAL HOLDINGS LIMITED M. JANE WILLIAMSON View
12 INTERNATIONAL ACTUARIAL ASSOCIATION YVES GUERARD View
13 KPMG LLP View
14 DELOITTE TOUCHE LLP View
15 ACE LIMITED PHILIP V. BANCROFT View
16 THE HARTFORD FINANCIAL SERVICES GROUP, INC. BETH A. BOMBARA View
17 NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS JOSEPH FRITSCH View
18 VERIS CONSULTING, LLC KENT E. BARRETT View
19 ALAN ZIMMERMANN View
20 AMERICAN ACADEMY OF ACTUARIES HENRY SIEGEL View
21 DANIEL F. CASE View
22 AMERICAN INSURANCE ASSOCIATION PHILLIP L. CARSON View
23 NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES WILLIAM D. BOYD View
24 UNITEDHEALTH GROUP ERIC S. RANGEN View
25 INSURANCE TRADE ORGANIZATIONS View
26 TRAVELERS COMPANIES, INC. D. KEITH BELL View
27 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
28 FINANCIAL SECURITY ASSURANCE HOLDINGS LTD. JOSEPH W. SIMON View
29 ASSOCIATION OF FINANCIAL GUARANTY INSURERS SEAN LEONARD View
30 MORTGAGE INSURANCE COMPANIES OF AMERICA SUZANNE C. HUTCHINSON View
31 PRICEWATERHOUSECOOPERS LLP View
32 AETNA INC. RONALD M. OLEJNICZAK View
33 FITCH RATINGS JULIE BURKE View
34 VERIZON COMMUNICATIONS ROBERT J. FLANNERY View
35 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
35A GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
36 ENDURANCE SPECIALTY HOLDINGS LTD. WILLIAM BABCOCK View
37 HURON CONSULTING GROUP ROBERT E. ARMOUR View
38 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES JERRY DE ST. PAER View
39 AMERICAN COUNCIL OF LIFE INSURERS PAUL S. GRAHAM, III View
40 AICPA/ACSEC BEN NEUHAUSEN View
41 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
42 THE CHUBB CORPORATION HENRY B. SCHRAM View
43 ERNST YOUNG LLP View
44 MOODY''S INVESTORS SERVICE WALLACE ENMAN View

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