COMMENT LETTERS

Project: 1900-200 Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20

Reference Number: 1900-200

Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20
Letter Affiliation Submitted By:
1 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
2 WELLS FARGO & COMPANY RICHARD D. LEVY View
3 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
4 KPMG LLP View
5 ERNST & YOUNG LLP View
6 IBM GREGG L. NELSON View
7 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
8 DELOITTE & TOUCHE LLP View
9 PRICEWATERHOUSECOOPERS LLP View
10 CITIGROUP ROBERT TRAFICANTI View
11 CAPITAL ONE SUSAN R. MCFARLAND View
12 FREDDIE MAC TIMOTHY KVIZ View
13 BB&T CORPORATION HENRY R. STURKIE III View

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