COMMENT LETTERS

Project: 1880-100 Clarifications to Accounting for Troubled Debt Restructurings by Creditors

Reference Number: 1880-100

Clarifications to Accounting for Troubled Debt Restructurings by Creditors
Letter Affiliation Submitted By:
1 WELLS FARGO & COMPANY RICHARD D. LEVY View
2 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
3-3A GIRARD NATIONAL BANK View
4 BEACH BUSINESS BANK ROBERT M. FRANKO View
5-5A BNB BANK View
6 NC BANKERS ASSOCIATION EDMUND D. AYCOCK View
7 COUNTY SAVINGS BANK MARK SCHREIBER View
8 EAST WISCONSIN SAVINGS BANK CHARLES D. SCHMALZ View
9-9A FIRST FEDERAL SAVINGS BANK View
10 FIRST FINANCIAL BANK KIRBY N. ANDREWS View
11 CAMDEN NATIONAL BANK JOANNE T. CAMPBELL View
12 FIRST COLEBROOK BANK AVIS BROSSEAU View
13 CITIZENS BANK OF WV NATHANIEL S. BONNELL View
13A CITIZENS BANK OF WV THOMAS K. DERBYSHIRE View
13B CITIZENS BANK OF WV RUDY F. TORJAK JR. View
14 SEATTLE BANK PATRICK F. PATRICK View
15 CAROLINA BANK GUNNAR N.R. FROMEN View
16-16B KATAHDIN BANKSHARES CORP. View
17 FOX RIVER STATE BANK JEFFREY A. SCHMID View
18 PEOPLES BANK RACHEL STRACHAN View
19 BAYLAKE BANK ROBERT J. CERA View
20 PINNACLE BANK BRUCE H. KENDALL View
21 JOSEPH S. MARESCA View
22 KEYCORP ROBERT L. MORRIS View
23 PLANTATION FEDERAL BANK BRYAN B. ROBERTSON View
24 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
25 LAKELAND BANK THOMAS J. SHARA View
26 BANKERS TRUST COMPANY JEFF JUNGMAN View
27 FCNB JEFF RAMORI View
28 CITIZENS NATIONAL BANK OF CHEBOYGAN SUSAN A. ENO View
29 SUNTRUST BANKS INC. TOM PANTHER View
30 FIRST CITIZENS BANK DAVID E. HUNT View
31 COMERICA INCORPORATED MUNEERA S. CARR View
32 MONROE BANK & TRUST JOHN L. SKIBSKI View
33 CNB BANK JOSEPH B. BOWER JR. View
34 PARK FEDERAL SAVINGS BANK RICHARD J. REMIJAS JR. View
35 UNITED SOUTHERN BANK JEFF FRITTS View
36 KPMG LLP View
37 COLE TAYLOR BANK MARK A. HOPPE View
38 MIDWESTONE BANK GARY J. ORTALE View
39 NYSSCPA MARGARET A. WOOD View
40 POCA VALLEY BANK F. VIRGIL SMYER View
41 FICPA STEVEN WM. BIERBRUNNER View
42 BNY MELLON JOHN A. PARK View
43 ASSOCIATED BANC-CORP JOSEPH B. SELNER View
44 VIEWPOINT BANK PATTI MCKEE View
45 SUMMIT COMMUNITY BANK FELICITY OURS View
46 VALLEY NATIONAL BANCORP ALAN D. ESKOW View
47 HERITAGE COMMUNITY BANK PETER KENNY View
48 BANK OF AMERICA CORPORATION JOHN M. JAMES View
49 COMMUNITY STATE BANK STEVEN A. GRELL View
50 COMMERCE BANCSHARES, INC. JEFFREY ABERDEEN View
51-51D RED RIVER BANK View
52 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
53 CITIGROUP ROBERT TRAFICANTI View
54 SVB FINANCIAL GROUP DENISE WEST View
55 VALLEY BANK DENNIS H. HANSON View
56 BOK FINANCIAL CORPORATION JOHN C. MORROW View
57 DELOITTE & TOUCHE LLP View
58 CIGNA CORPORATION MARY T. HOELTZEL View
59 COMMUNITY BANK OF TRI-COUNTY MICHAEL L. MIDDLETON View
60 ZIONS BANCORPORATION ALEXANDER J. HUME View
61 CAPITOL FEDERAL FINANCIAL TARA D. VAN HOUWELING View
62 ACLI MICHAEL MONAHAN View
63 SHATSWELL, MACLEOD & COMPANY P.C. View
64 CRE FINANCIAL COUNCIL JOHN D'AMICO View
65 U.S. BANCORP CRAIG E. GIFFORD View
66 STERLING FINANCIAL CORPORATION GREG SEIBLY View
67 NEBRASKA BANKERS ASSOCIATION GEORGE BEATTIE View
68 FANNIE MAE KIRK C. SILVA View
69 ILLINOIS CPA SOCIETY/APC REVA STEINBERG View
70 UNION FIRST MARKET BANKSHARES BILL DAVIS View
71 BB&T CORPORATION HENRY R. STURKIE III View
72 PRICEWATERHOUSECOOPERS LLP View
73 FIRST DEFIANCE FINANCIAL CORPORATION DONALD P. HILEMAN View
74 GRANT THORNTON LLP View
75 BDO USA LLP View
76 ALLY FINANCIAL SERVICES MICHAEL ANSPACH View
77 CAPITAL ONE FINANCIAL CORPORATION SUSAN R. MCFARLAND View
78 FREDDIE MAC TIMOTHY KVIZ View
79 LOUISIANA BANKERS ASSOCIATION JOE GENDRON View
80 ERNST & YOUNG LLP View
81 TCF FINANCIAL CORPORATION DAVID M. STAUTZ View
82 FIRST AMERICAN BANK PENNY L. BUCHANAN View
83 MCGLADREY & PULLEN LLP View
84 CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
85 FIRST BANK BLUE EARTH BRUCE HANSON View
86 LAKE CITY BANK TERESA A. BARTMAN View
87 FARMERS & MERCHANTS BANK R. MICHAEL SIMS View
88 F&M TRUST CHAMBERSBURG MICHAEL A. MOORE View
89 QUAD CITY BANK & TRUST JOHN ANDERSON View
90 BANK OF THE ROCKIES N.A. MICHAEL E. GROVE View
91 KENTUCKY BANK LOUIS PRICHARD View
92 BRIDGEWATER SAVINGS BANK MARK C. INGALLS View
93 FIRST STATE BANK & TRUST COMPANY JIM PAYNE View
94 HILLTOP NATIONAL BANK GARY TRAPKUS View
95 MORGANTOWN BANK & TRUST TOM JONES View
96 FNB OF GIDDINGS BILL LANDISS View
97 VIRGINIA HERITAGE BANK SCOTT CLARK View
98 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View

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