COMMENT LETTERS

Project:

Reference Number: 1620-100

Reconsideration of FIN 46(R) Consolidation of Variable Interest Entities
Letter Affiliation Submitted By:
1 JOSHUA RONEN View
2 AICPA/PCPS/TIC STEPHEN BODINE View
3 NORTHEAST UTILITIES SYSTEM SHIRLEY PAYNE View
4 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
5 MARRIOTT INTERNATIONAL, INC. CARL T. BERQUIST View
6 KPMG LLP View
7 ERNST YOUNG LLP View
8 CMSA/MBA/RER DOTTIE CUNNINGHAM View
8A MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
9 PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE JUDITH H. O'DELL View
10 FREDDIE MAC DENNY R. FOX View
11 CITIGROUP, INC. ROBERT TRAFICANTI View
12 FANNIE MAE GREGORY N. RAMSEY View
13 CAPITAL ONE FINANCIAL CORPORATION GARY L. PERLIN View
14 CREDIT SUISSE GROUP RUDOLF BLESS View
15 MBIA INC. HUY TRAN View
16 DELOITTE TOUCHE LLP View
17 GRANT THORNTON LLP View
18 ASF/SIFMA GEORGE P. MILLER View
19 PRICEWATERHOUSECOOPERS LLP View
20 WELLINGTON MANAGEMENT COMPANY, LLP JAMES D. CAMPBELL View
21 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
21A MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
22 BLACKROCK, INC. ANN MARIE PETACH View
22A BLACKROCK, INC. STEVEN E. BULLER View
23 ENTERPRISE COMMUNITY INVESTMENT, INC. CRAIG MELLENDICK View
24 MARK HUGHES View
25 FPL GROUP, INC. K. MICHAEL DAVIS View
26 TELEPHONE AND DATA SYSTEMS, INC. DOUGLAS D. SHUMA View
27 CIGNA CORPORATION ANNMARIE T. HAGAN View
28 CAMDEN PROPERTY TRUST MICHAEL P. GALLAGHER View
29 JAMES A. DWANE View
30 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
31 ABBOTT FRANK J. LOUGHERY View
32 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
33 SWISS RE MARTIN MULLER View
34 BBT HENRY R. STURKIE, III View
35 KEYCORP ROBERT L. MORRIS View
36 THE CLEARING HOUSE ASSOCIATION, L.L.C. NORMAN R. NELSON View
37 AMBAC FINANCIAL GROUP, INC. SEAN T. LEONARD View
38 PPL CORPORATION MATT SIMMONS View
39 MARIAH WEBINGER View
40 NYSSCPA SHARON SABBA FIERSTEIN View
41 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
42 MERRILL LYNCH DAVID MOSER View
43 STATE STREET CORPORATION JAMES J. MALERBA View
44 FOREST CITY ENTERPRISES, INC. CHARLES D. OBERT View
45 LNR PROPERTY HOLDINGS, LTD. RINA PANIRY View
46 UNITED TECHNOLOGIES CORPORATION MARGARET M. SMYTH View
47 UBS AG JOHN GALLAGHER View
48 DISCOVER FINANCIAL SERVICES ROY A. GUTHRIE View
49 COX ENTERPRISES, INC. JOHN M. DYER View
50 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
51 NAREIT GEORGE L. YUNGMANN View
52 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
53 NATIONWIDE INSURANCE GROUP MARTHA L. FRYE View
54 INVESCO LTD. DAVID A. HARTLEY View
55 BILL G. DEBUQUE View
56 KIMCO REALTY CORPORATION PAUL T. WESTBROOK View
57 PROGRESS ENERGY, INC. W. WAYNE STALLINGS View
58 DEVELOPERS DIVERSIFIED REALTY CORPORATION CHRISTA A. VESY View
59 JPMORGAN CHASE CO. SHANNON S. WARREN View
60 AICPA/ACSEC JAY D. HANSON View
61 BANK OF AMERICA CORPORATION JOHN M. JAMES View
62 BIOTECHNOLOGY INDUSTRY ORGANIZATION ALAN EISENBERG View
63 HURON CONSULTING GROUP JEFFREY H. ELLIS View
64 MCGLADREY PULLEN, LLP View
65 CFA INSTITUTE/CDPC KURT N. SCHACHT View
66 SUNRISE SENIOR LIVING JULIE PANGELINAN View
67 PPG INDUSTRIES, INC. WILLIAM H. HERNANDEZ View
68 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
69 FRB/FDIC/OCC/OTS/NCUA RANDALL S. KROSZNER View
70 U.S. SENATE COMMITTEE ELIZABETH F. MOONEY View
71 INVESTORS TECHNICAL ADVISORY COMMITTEE ELIZABETH F. MOONEY View
72 GIFFORD HILLEGASS INGWERSEN, LLP DALE K. GEESLIN View
73 FEDERAL HOUSING FINANCE AGENCY JAMES B. LOCKHART, III View
74 ROBERT P. NAPOLI View
75 BANK OF NEW YORK MELLON JOHN A. PARK View

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