COMMENT LETTERS

Project:

Reference Number: FSP46RB

Implicit Variable Interests Resulting from Related Party Relationships under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest Entities
Letter Affiliation Submitted By:
1 CHARLES H. MCCOY, JR., INC. CHARLES H. MCCOY, JR. View
2 GEORGE J. DIEM GEORGE J. DIEM View
3 AICPA/PCPS/TIC STEPHEN M. MCEACHERN View
4 VIRGINIA SOCIETY OF CPAS STEPHEN D. HOLTON View
5 PRICEWATERHOUSECOOPERS LLP View
6 RBC FINANCIAL GROUP LINDA F. MEZON View
7 KPMG LLP View
8 BDO SEIDMAN, LLP View
9 DAMIAN L. EDERHOFF View
10 OHIO SOCIETY OF CPAS GLENN A. ROBERTS View
11 ERNST YOUNG LLP View
12 DELOITTE TOUCHE LLP View
13 PRUDENTIAL FINANCIAL DENNIS G. SULLIVAN View
14 GRANT THORNTON LLP View
15 NYSSCPA JOHN J. KEARNEY View

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