COMMENT LETTERS

Project: 1082-154 - Consolidated Financial Statements: Policy and Procedures

Reference Number: 1082-154

Consolidated Financial Statements: Policy and Procedures
Letter Affiliation Submitted By:
1 ARONSON, FETRIDGE,WEIGLE EDWARD M. BURNELL View
2 COOPERS LYBRAND, L.L.P. JAMES F. HARRINGTON View
2A COOPERS LYBRAND, L.L.P. COOPERS LYBRAND View
2B COOPERS LYBRAND, L.L.P. COOPERS LYBRAND, L.L.P. View
3 BARUCH COLLEGE ABRAHAM J. BRILOFF View
4 UNIVERSITY OF MIAMI PAUL MUNTER View
5 AIMR PATRICIA D. MCQUEEN View
5A AIMR PETER H. KNUTSON View
6 MERRILL LYNCH CLARENCE O. PETERSON, III View
6A MERRILL LYNCH FRANK T. VAYDA View
6B MERRILL LYNCH FRANK T. VAYADA View
7 ARTHUR ANDERSEN LLP G. MIC CROOCH View
7A ARTHUR ANDERSEN LLP ARTHUR ANDERSEN LLP View
7B ARTHUR ANDERSEN LLP ARTHUR ANDERSEN LLP View
8 NATWEST MARKETS BRADLEY G. RAZOOK View
8A NATWEST MARKETS JONATHAN P. STARK View
8B NATWEST MARKETS BRADLEY G. RAZOOK View
9 LEHMAN BROTHERS GARY S. WEINSTEIN View
9A LEHMAN BROTHERS GARY S. WEINSTEIN View
9B LEHMAN BROTHERS ROBERT WILLENS View
10 WYNN''S INTERNATIONAL, INC. JAMES F. BARLOW View
11 ABBOTT LABORATORIES THEODORE A. OLSON View
12 DELOITTE TOUCHE LLP VAL R. BITTON View
12A DELOITTE TOUCHE LLP DELOITTE TOUCHE LLP View
13 PRICE WATERHOUSE LLP WILLIAM A. MOONEY View
13A PRICE WATERHOUSE LLP PRICE WATERHOUSE LLP View
14 THERMO ELECTRON GEORGE N. HATSOPOULOS View
14A THERMO ELECTRON GEORGE N. HATSOPOULOUS View
14B THERMO ELECTRON GEORGE N. HATSOPOULOS View
15 INSIGNIA FINANCIAL GROUP RONALD R. URETTA View
15A INSIGNIA FINANCIAL GROUP RONALD R. URETTA View
16 SECURITIES INDUSTRY ASSOCIATION WILLIAM P. TORPEY View
16A SECURITIES INDUSTRY ASSOCIATION WILLIAM P. TORPEY View
17 HALE AND DORR DAVID E. REDLICK View
17A HALE AND DORR DAVID E. REDLICK View
18 OPPENHEIMER CO. MARSHALL A. HEINBERG View
19 INSTITUTE OF MANAGEMENT ACCOUNTANTS LOUIS BISGAY View
19A INSTITUTE OF MANAGEMENT ACCOUNTANTS L. HAL ROGERO, JR. View
19B INSTITUTE OF MANAGEMENT ACCOUNTANTS L. H. ROGERO, JR. View
20 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
20A AMERICAN BANKERS ASSOCIATION DONNA FISHER View
21 UNION BANK OF SWITZERLAND RICHARD A. SCHAFRANN View
21A UNION BANK OF SWITZERLAND ROBERT B. MILLS View
22 CATALYTICA RICARDO B. LEVY View
22A CATALYTICA RICARDO B. LEVY View
23 THE LIMITED KENNETH B. GILMAN View
24 AMERICAN STOCK EXCHANGE TAMARA H. View
24A AMERICAN STOCK EXCHANGE JAMES F. DUFFY View
25 ERNST YOUNG LLP ALEX T. ARCADY View
25A ERNST YOUNG LLP ERNST YOUNG LLP View
26 AICPA/ACSEC FREDERICK R. GILL View
26A AICPA/ACSEC G. MIC CROOCH View
27 AMERICAN ACCOUNTING ASSOCIATION TERRY WARFIELD View
27A AMERICAN ACCOUNTING ASSOCIATION MARK LANG View
28 NORTHERN ILLINOIS UNIVERSITY JOHN H. ENGSTROM View
29 INSO CORPORATION BETTY J. SAVAGE View
29A INSO CORPORATION BETTY J. SAVAGE View
30 GENERAL ELECTRIC PHILIP D. AMEEN View
30A GENERAL ELECTRIC PHILIP D. AMEEN View
31 SMITH BARNEY BRUCE CUMMINGS View
31A SMITH BARNEY SMITH BARNEY View
32 SEPRACOR TIMOTHY J. BARBERICH View
32A SEPRACOR ROBERT F. SCUMACI View
32B SEPRACOR ROBERT F. SCUMACI View
33 DATA TRANSLATION PETER J. RICE View
34 KPMG PEAT MARWICK LLP EDWARD W. TROTT View
34A KPMG PEAT MARWICK LLP KPMG PEAT MARWICK LLP View
35 BBN CORPORATION STEPHEN R. LEVY View
35A BBN CORPORATION RALPH A. GOLDWASSER View
36 FINANCIAL EXECUTIVES INSTITUTE/CCR SUSAN KOSKI-GRAFER View
36A FINANCIAL EXECUTIVES INSTITUTE/CCR SUSAN KOSKI-GRAFER View
37 MAYER, BROWN PLATT JASON H. KRAVITT View
37A MAYER, BROWN PLATT JASON KRAVITT View
38 NEW JERSEY SOCIETY OF CPAS RAYMOND M. TEMPLE View
39 SAN JOSE STATE UNIV. ARNOLD J. PAHLER View
39A SAN JOSE STATE UNIV. ARNOLD J. PAHLER View
39B SAN JOSE STATE UNIV. ARNOLD J. PAHLER View
40 HOUGHTON MIFFLIN COMPANY JAMES F. STACK View
40A HOUGHTON MIFFLIN COMPANY JAMES F. STACK View
41 MARKEM CORPORATION THOMAS P. PUTNAM View
41A MARKEM CORPORATION THOMAS PUTMAN View
42 SHERMAN L. ROSENFIELD, CPA, P.A. SHERMAN ROSENFIELD View
43 BEREA COLLEGE LEIGH A. JONES View
44 HOME DEPOT MARSHALL L. DAY View
45 FLORIDA INSTITUTE OF CPAS JOHN F. RIZZO View
46 DEWEY ASSOCIATES E. BRA DEWEY View
47 SWALWELL, GREG GREG SWALWELL View
48 ROBERT MORRIS ASSOCIATES JAMES L. GERTIE View
48A ROBERT MORRIS ASSOCIATES JAMES L. GERTIE View
49 HEALTHCARE FINANCIAL MANAGEMENT ASSOC. RICHARD L. GUNDLING View
49A HEALTHCARE FINANCIAL MANAGEMENT ASSOC. RICHARD C. CLARKE View
50 DEAN WITTER, DISCOVER CO. ROBERT P. SEASS View
51 JMB REALITY CORPORATION GAILEN J. HULL View
52 ALTSCHULER, MELVOIN AND GLASSER LLP HAROLD STONE View
53 ENRON CORP. JACK I. TOMPKINS View
53A ENRON CORP. JACK I. TOMPKINS View
54 DEPAUL UNIVERSITY STANLEY MARTENS View
55 AIRGAS MANAGEMENT, INC. JEFFREY P. CORNWELL View
56 TRANSCANADA PIPELINES RAY T. SMITH View
57 SBC COMMUNICATIONS INC. RICHARD G. LINDNER View

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