COMMENT LETTERS

Project:

Reference Number: FSPFAS13-A

Accounting for a Change or Projected Change in the Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged Lease Transaction
Letter Affiliation Submitted By:
1 BB T CORPORATION HENRY R. STURKE View
2 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
3 EQUIPMENT LEASING ASSOCIATION MICHAEL FLEMING View
4 SOUTHERN COMPANY W. DEAN HUDSON View
5 AMSOUTH BANCORPORATION ALTON E. YOTHER View
6 PNC FINANCIAL SERVICES GROUP, INC. SAMUEL R. PATTERSON View
7 PRUDENTIAL FINANCIAL DENNIS G. SULLIVAN View
8 MELLON FINANCIAL CORPORATION MICHAEL A. BRYSON View
9 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
10 FIFTH THIRD BANCORP DAVID J. DEBRUNNER View
11 PUBLIC SERVICE ENTERPRISE GROUP INCORPORATED PATRICIA A. RADO View
12 WACHOVIA CORPORATION DAVID M. JULIAN View
13 BANK OF AMERICA CORPORATION JOHN M. JAMES View
14 STATE STREET CORPORATION PAMELA D. GORMLEY View
15 PRICEWATERHOUSECOOPERS LLP View
16 CITIGROUP ROBERT TRAFICANTI View
17 KPMG LLP View
18 DELOITTE TOUCHE LLP View
19 ERNST YOUNG LLP View

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