COMMENT LETTERS

Project:

Reference Number: 1550-100

Financial Instruments with Characteristics of Equity
Letter Affiliation Submitted By:
1 MGHOLDINGS/SIP MICHAEL A. GUMPORT View
1A MGHOLDINGS/SIP MICHAEL A. GUMPORT View
2 ANTHONY DESTEFANO View
3 UNIVERSITAT HOHENHEIM DIRK HACHMEISTER View
4 FITCH RATINGS DINA M. MAHER View
5 NORTH CAROLINA STATE BOARD OF CPA EXAMINERS ARTHUR M. WINSTEAD, JR. View
6 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
7 OHIO SOCIETY OF CPAS GLENN ROBERTS View
8 PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE JUDITH H. O'DELL View
9 GERMAN COOPERATIVE RAIFFEISEN CONFEDERATION MULTIPLE SIGNATURES View
10 COMPENSATION VALUATION INC. RICK ANTLE View
11 DR. JOSEPH S. MARESCA View
12 EDWARD W. TROTT View
13 INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND WA DESMOND WRIGHT View
14 AMERICAN ACCOUNTING ASSOCIATION PATRICK E. HOPKINS View
15 WISCONSIN FEDERATION OF COOPERATIVES WILLIAM OEMICHEN View
16 FINANCIAL REPORTING ADVISORS, LLC View
17 INTERNATIONAL CO-OPERATIVE ALLIANCE IVANO BARBERINI View
18 EDUCATIONAL INSTITUTIONAL COOPERATIVE SERVICE, INC. JOHN D. ORLANDO View
19 ACCOUNTING STANDARDS BOARD OF JAPAN TAKEHIRO ARAI View
20 HANOVER CONSUMER COOPERATIVE SOCIETY DONALD M. KREIS View
21 FLORIDA INSTITUTE OF CPAS/APASC YANICK J. MICHEL View
22 COMMUNITY FOOD CO-OP DANA HUSCHLE View
23 UNIFIED GROCERS, INC. RICHARD J. MARTIN View
24 EUROPEAN ASSOCIATION OF COOPERATIVE BANKS CHRISTOPHER PLEISTER View
25 JUST FOOD:NORTHFIELD COMMUNITY CO-OP ELIZABETH O. HUTCHINS View
26 UBS AG RALPH ODERMATT View
27 EQUAL EXCHANGE, INC. BRIAN ALBERT View
28 NYSSCPA DAVID A. LIFSON View
29 NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP. THOMAS E. KANDEL View
30 NATIONAL COOPERATIVE GROCERS ASSOCIATION STEPHEN WOLFE View
31 NATIONAL COOPERATIVE BUSINESS ASSOCIATION PAUL HAZEN View
32 NORTEL NETWORKS CORPORATION PAUL W. KARR View
33 KPMG LLP View
34 FEDERAL HOME LOAN BANKS J. DANIEL COUNCE View
35 COOPERATIVES EUROPE AGNES MATHIS View
36 AMERICAN ACCOUNTING ASSOCIATION/FASC ROBERT H. COLSON View
37 CROPP COOPERATIVE MICHAEL BEDESSEM View
38 NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES GREGORY O. TAYLOR View
39 PETER KIEWIT SONS'', INC. MICHAEL J. PIECHOSKI View
40 NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION RUSSELL D. WASSON View
41 AICPA/ACSEC BENJAMIN S. NEUHAUSEN View
42 THE FOOD CO-OP SALLY LOVELL View
43 NATIONAL VENTURE CAPITAL ASSOCIATION MARK G. HEESEN View
44 PRICEWATERHOUSECOOPERS LLP View
45 FANNIE MAE GREGORY N. RAMSEY View
46 DELOITTE TOUCHE LLP View
47 GRANT THORNTON LLP View
48 MICROSOFT CORPORATION BOB LAUX View
49 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. LAURIN SMITH View
50 WASHINGTON CREDIT UNION LEAGUE SHARON HALL View
51 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
52 ILLINOIS CPA SOCIETY JOHN A. HEPP View
53 ASHLAND FOOD COOPERATIVE CHRISTINA M. OLIVER View
54 ASSOCIATED WHOLESALE GROCERS, INC. ROBERT Z. WALKER View
55 FREUDENBERG CO. FRANK REUTHER View
56 ERNST YOUNG GLOBAL LIMITED View
57 WORLD BANK VINCENZO LAVIA View
58 CREDIT SUISSE GROUP View
59 BDO SEIDMAN, LLP View
60 VALLEY NATURAL FOODS SUSAN MCGAUGHEY View
61 AICPA/PCPS/TIC STEPHEN BODINE View
62 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC PASCAL DESROCHES View
63 FIDELITY INTERNATIONAL LIMITED DEBORAH SPEIGHT View
64 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
65 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
66 INVESTORS TECHNICAL ADVISORY COMMITTEE JEFF MAHONEY View

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