COMMENT LETTERS

Project: 1600-100 Disclosure of Certain Loss Contingencies-an amendment of FASB Statements No. 5 and 141(R)

Reference Number: 1600-100

Disclosure of Certain Loss Contingencies-an amendment of FASB Statements No. 5 and 141(R)
Letter Affiliation Submitted By:
1 GILMAN CIOCIA, INC. JAY PALMA View
2 CONCORD SPECIALTY RISK, INC. DAVID S. DE BERRY View
3 DEE BROWN, INC. MICHAEL D. HUMPHREY View
4 ADVANCED ENVIRONMENTAL DIMENSIONS, LLC GREG ROGERS View
5 ALLERGAN, INC. JAMES F. BARLOW View
6 TRILLIUM ASSET MANAGEMENT CORPORATION CHERYL I. SMITH View
7 ROSANNA O'GUYNN View
8 WHATABURGER MICHAEL H. GIBBS View
9 NORTH CAROLINA STATE BOARD OF CPA EXAMINERS ARTHUR M. WINSTEAD, JR. View
10 LAWYERS FOR CIVIL JUSTICE GREGORY M. LEDERER View
11 JAMES MCRITCHIE View
12 SOCIAL INVESTMENT FORUM LISA WOLL View
13 MAGELLAN MIDSTREAM PARTNERS, L.P. JOHN D. CHANDLER View
14 UNITED STATES STEEL CORPORATION GRETCHEN R. HAGGERTY View
15 MERCY INVESTMENT PROGRAM VALERIE HEINONEN View
16 ASSOCIATION OF CORPORATE COUNSEL FREDERICK J. KREBS View
17 PROGRESSIVE CORPORATION CHARLES E. JARRETT View
18 UNITED TECHNOLOGIES CORPORATION MARGARET M. SMYTH View
19 CHICAGO BAR ASSOCIATION E. KENNETH WRIGHT, JR. View
20 KEATING MUETHING KLEKAMP PLL F. MARK REUTER View
21 JOHN C. ALEXANDER View
22 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS MELISSA A. FRAZIER View
23 ERNST YOUNG LLP View
24 MONTGOMERY,MCCRACKEN,WALKER RHOADS,LLP JOHN E. CARUSO View
25 DELL INC. THOMAS W. SWEET View
26 ANDRIA VENTURA View
27 TELEPHONE AND DATA SYSTEMS, INC. DOUGLAS D. SHUMA View
28 SOCIETY OF CORPORATE SECRETARIES GOVERNANCE PROFESSIONALS STACEY K. GEER View
29 AMERICAN COLLEGE OF TRIAL LAWYERS JAMES P. GARLAND View
30 WILLKIE FARR GALLAGHER LLP MICHAEL R. YOUNG View
31 AMERICAN GAMING ASSOCIATION FRANK J. FAHRENKOPF, JR. View
32 MANUFACTURERS ALLIANCE/MAPI THOMAS J. DUESTERBERG View
33 RILEY, CALDWELL, CORK ALVIS PAT CALDWELL View
34 MORGAN, LEWIS BOCKIUS LLP MICHAEL A. BLOOM View
35 CITIGROUP ROBERT TRAFICANTI View
36 AMERICAN BAR ASSOCIATION WILLIAM H. NEUKOM View
36A AMERICAN BAR ASSOCIATION H. THOMAS WELLS, JR. View
37 VULCAN MATERIALS COMPANY DANIEL F. SANSONE View
38 CORNING INC. KATHERINE A. ASBECK View
39 SAP AG CHRISTOPH HUETTEN View
40 ELIZABETH T. COLE View
41 COTTRELL, INC. MICHAEL KLUKASZEWSKI View
42 BAKER NEWMAN NOYES CARL CHATTO View
43 HONEYWELL INTERNATIONAL INC. DAVID J. ANDERSON View
44 ALCON LABORATORIES, INC. MARK A. ROEWE View
45 LINEAR TECHNOLOGY CORPORATION DON ZERIO View
46 RANDALL MATLOCK View
47 UNIVERSITY OF CHICAGO/GSB ROMAN L. WEIL View
48 CUMMINS INC. MARSHA HUNT View
49 ILLINOIS CPA SOCIETY JOHN A. HEPP View
50 PFIZER INC. LORETTA V. CANGIALOSI View
51 CFA INSTITUTE/CDPC KURT N. SCHACHT View
52 TESCO CORPORATION JAMES A. LANK View
53 METLIFE, INC. JAMES L. LIPSCOMB View
54 NATIONAL ASSOCIATION OF MANUFACTURERS DOROTHY B. COLEMAN View
55 PUGET ENERGY, INC. JAMES W. ELDREDGE View
56 GLOBAL FINANCIAL ANALYTICS LLC RICHARD E. WALCK View
57 FEDEX CORPORATION JOHN L. MERINO View
58 WHIRLPOOL CORPORATION DANIEL F. HOPP View
59 LIBERTY GLOBAL, INC. BERNARD G. DVORAK View
60 BRUCE ZESSAR View
61 RAYONIER INC. HANS E. VANDEN NOORT View
62 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
63 HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION CRAIG L. MCKNIGHT View
64 MCDERMOTT WILL EMERY LLP JOHN J. CALANDRA View
65 FPL GROUP, INC. K. MICHAEL DAVIS View
66 ALCOA INC. TONY R. THENE View
67 THE HARTFORD FINANCIAL SERVICES GROUP, INC. BETH A. BOMBARA View
68 COMPUTER SCIENCES CORPORATION DONALD G. DEBUCK View
69 EASTMAN KODAK COMPANY ERIC H. SAMUELS View
70 DELOITTE TOUCHE LLP View
71 GC100 MARY MULLALLY View
72 EXXON MOBIL CORPORATION PATRICK T. MULVA View
73 NORTEL NETWORKS CORPORATION PAUL W. KARR View
74 DEWEY LEBOEUF LLP STEVEN LEVITSKY View
75 CALVERT ASSET MANAGEMENT COMPANY, INC. STU DALHEIM View
76 OSHKOSH CORPORATION PATRICK L. BREEN View
77 MCKENNA LONG ALDRIDGE LLP STACY S. INGRAM View
78 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
79 NAVY FEDERAL CREDIT UNION JOHN PEDEN View
80 THE CLEARING HOUSE ASSOCIATION, L.L.C. NORMAN R. NELSON View
81 BALL CORPORATION DOUGLAS K. BRADFORD View
82 AICPA/ACSEC BEN NEUHAUSEN View
83 JOSEPH J. DEEGAN View
84 PERRY ELLIS INTERNATIONAL GEORGE FELDENKREIS View
85 STANFORD LAW SCHOOL JOSEPH A. GRUNDFEST View
86 LUBRIZOL CORPORATION CHARLES P. COOLEY View
87 VERRILL DANA LLP GREGORY S. FRYER View
88 GREG SWALWELL View
89 U.S. BANCORP TERRANCE R. DOLAN View
90 LITIGATION SECTION OF THE DISTRICT OF COLUMBIA BAR MARY L. SMITH View
91 CALIFORNIA PUBLIC EMPLOYEES'' RETIREMENT SYSTEM ANNE STAUSBOLL View
92 MICHAEL HUDSON View
93 BIOCOM JIMMY JACKSON View
94 NORFOLK SOUTHERN CORPORATION JAMES A. HIXON View
95 KOCH INDUSTRIES, INC. RICHARD K. DINKEL View
96 TAIWAN SEMICONDUCTOR MANUFACTURING COMPANY, LTD. LORA HO View
97 PRAXAIR, INC. JAMES S. SAWYER View
98 FOUNDATION COAL CORPORATION FRANK B. HARRINGTON View
99 AMERICA"S HEALTH INSURANCE PLANS RANDI REICHEL View

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