COMMENT LETTERS

Project: EITF-14A Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transact

Reference Number: EITF-14A

Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)
Letter Affiliation Submitted By:
1 MCGLADREY LLP View
2 BDO USA LLP View
3 NYSSCPA SCOTT M. ADAIR View
4 TESORO LOGISTICS LP STEVEN M. STERIN View
5 NEXTERA ENERGY INC. CHRIS N. FROGGATT View

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