COMMENT LETTERS

Project:

Reference Number: FSP8524A

Application of EITF Issue No. 85-24, “Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge”, When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties
Letter Affiliation Submitted By:
1 AMVESCAP PLC DAVID A. HARTLEY View
2 ERNST YOUNG LLP View
3 THE CAPITAL GROUP, INC. JAMES M. BROWN View
4 SG CONSTELLATION, LLC DAVID STEINMETZ View
5 FEDERATED DENIS MCAULEY III View
6 PRICEWATERHOUSECOOPERS LLP View
7 ING FUNDS MICHAEL J. ROLAND View
8 DELOITTE TOUCHE LLP View
9 KPMG LLP View

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