COMMENT LETTERS

Project:

Reference Number: FSPFAS157D

Determining the Fair Value of a Financial Asset in a Market That Is Not Active
Letter Affiliation Submitted By:
1 COMMERCE BANCSHARES, INC. JEFFREY ABERDEEN View
1A COMMERCE BANCSHARES, INC. JEFFREY ABERDEEN View
2 A. BAYARD CLARK View
3 VIEWPOINT BANK PATTI MCKEE View
4 WILMINGTON TRUST COMPANY DAVID R. GIBSON View
5 BRUCE W. ELDER View
6 WALKER FRAUD EXAMINERS, INC. FRANK WALKER View
7 GREGORY P. HANSON View
8 CARL MEMMER View
9 STEPHEN LANGE RANZINI View
10 JEFFRY ROGERS View
11 JEFF BAUMGARTNER View
12 WILLIAM C. MAYER View
13 PHILIP J. SANTARELLI View
14 SULLIVAN COMPANY, LTD. KEVIN SULLIVAN View
15 IMRAN VANKER View
16 MUHAMMAD KHAN View
17 JUDITH GROSS View
18 ABBOTT FRANK J. LOUGHERY View
19 RICS/ASFMRA/ASA View
20 RONALD D. DIMATTIA View
21 THOMAS W. HAM View
22 BLUESTONE TRADING, LLC DAN PITKOW View
22A BLUESTONE TRADING, LLC DAN PITKOW View
23 JOHN DONALDSON View
24 JORDAN MUSE View
25 FINANCIAL REPORTING ADVISORS, LLC View
26 CENTER FOR AUDIT QUALITY CYNTHIA M. FORNELLI View
27 HIGHWOODS PROPERTIES, INC. TERRY L. STEVENS View
28 WINTRUST FINANCIAL CORPORATION EDWARD J. WEHMER View
28A WINTRUST FINANCIAL CORPORATION EDWARD J. WEHMER View
29 AICPA/ACSEC JAY HANSON View
30 LYNDA M. DENNIS View
31 DONALD E. GORTON View
32 JOSEPH C. JEFFERIS View
33 SYSTEMS UNITED CORPORATE CREDIT UNION THOMAS R. GRAHAM View
33A SUNCORP CORPORATE CREDIT UNION THOMAS R. GRAHAM View
34 SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION MATTHEW L. SCHROEDER View
35 HARRINGTON WEST FINANCIAL GROUP CRAIG J. CERNY View
36 GLASS, LEWIS CO., LLC MICHAEL LOFING View
37 FTN FINANCIAL STEVE TWERSKY View
38 PIERCY BOWLER TAYLOR KERN L. RALPH PIERCY View
39 PROVIDENT BANKSHARES DENNIS A. STARLIPER View
40 PERFORMANCE TRUST CAPITAL PARTNERS, LLC RICHARD S. BERG View
40A PERFORMANCE TRUST COMPANIES JAMES V. LORENTSEN View
41 JEREMY R. CALVA View
42 TERENCE J. PITRE View
43 ANDREW WANG View
44 ANDREW DAVIDSON CO., INC. View
45 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
46 MEMBERS UNITED CORPORATE FEDERAL CREDIT UNION TODD M. ADAMS View
47 CREDIT SUISSE GROUP RUDOLF BLESS View
48 MARK A. HUGHES View
49 WESTERN CORPORATE FEDERAL CREDIT UNION BOB SIRAVO View
50 DEUTSCHE BANK CHARLOTTE JONES View
51 MORTIMER J. O'SHEA View
52 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. LAURIN SMITH View
53 STATE OF NEW YORK BANKING DEPARTMENT JOHN MCENERNEY View
54 PAMELA S. SIMMONS View
54A RICHARD C. GLENN, JR. View
54B GRACIE B. MCCLARY View
54C MARK HARRITAN View
54D MICHELLE N. BROWN View
54E CRAIG BROCK View
54F MURCHISON "BO" BIGGS View
54G ALAN W. THOMPSON View
54H JAMES G. GRAHAM View
54I HAYES PETTEWAY View
54J KIM B. FELTS View
54K ANTHONY M. HENRY View
54L KIM T. HUTCHENS View
54M JONATHAN N. KRIEPS View
54N DEREK U. EZZELL View
54O JANE B. BLACKMON View
54P KIMBERLY L. NEISLER View
54Q J. DANIEL HARDY View
54R FREDA H. GORE View
55 MICHAEL COLTHARP View
55A MICHAEL COLTHARP View
56 UBS AG JOHN GALLAGHER View
57 MCG CAPITAL CORPORATION STEVEN F. TUNNEY View
58 FANNIE MAE GREGORY N. RAMSEY View
59 DATATECH MANAGEMENT ROBERT B. PERRY View
60 COMMERCIAL MORTGAGE SECURITIES ASSOCIATION DOTTIE CUNNINGHAM View
61 ROCKY MOUNTAIN BANK TRUST DOUGLAS L. MCCLURE View
62 JOHN ENG View
63 ASSOCIATION FOR FINANCIAL PROFESSIONALS JUNE M. JOHNSON View
64 DUFF PHELPS, LLC DAVID L. LARSEN View
65 ASSOCIATION OF CORPORATE CREDIT UNIONS BRAD L. MILLER View
66 NEW YORK COMMUNITY BANCORP, INC. JOSEPH R. FICALORA View
67 NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS B. DAN BERGER View
68 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES KEVIN SPATARO View
69 CENTER FOR CAPITAL MARKETS COMPETITIVENESS RICHARD H. MURRAY View
70 U.S. BANCORP TERRANCE R. DOLAN View
71 SOUTHWEST CORPORATE FEDERAL CREDIT UNION MELISSA WARDELL View
72 SAVVYSOFT RICH TANENBAUM View
73 THE REAL ESTATE ROUNDTABLE JEFFREY D. DEBOER View
74 U.S. CENTRAL FEDERAL CREDIT UNION FRANCIS LEE View
75 FIRST COMMONWEALTH FINANCIAL CORPORATION EDWARD J. LIPKUS III View
76 JAMES J. CONSAGRA, JR. View

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