COMMENT LETTERS

Project: 2016-310 Targeted Improvements to Accounting for Hedging Activities

Reference Number: 2016-310

Targeted Improvements to Accounting for Hedging Activities
Letter Affiliation Submitted By:
1 ARCHER DANIELS MIDLAND JOHN P. STOTT View
2 ROB BAER View
3 WELLS FARGO & COMPANY RICHARD D. LEVY View
4 ERNST & YOUNG LLP View
5 KPMG LLP View
6 JPMORGAN CHASE & CO. BRET DOOLEY View
7 11 FEDERAL HOME LOAN BANKS WILLIAM SHAW View
8 ISDA DANIEL PALOMAKI View
9 FHLBC CLAUDE EDELSON View
10 NOPA THOMAS A. HAMMER View
11 ACLI MIKE MONAHAN View
12 CHANDU CHILAKAPATI View
13 GRANT THORNTON LLP View
14 CHATHAM FINANCIAL STEVE CASTLETON View
15 DELOITTE & TOUCHE LLP View
16 PRICEWATERHOUSECOOPERS LLP View
17 HEDGE TRACKERS LLC HELEN KANE View
18 BDO USA LLP View
19 TD BANK XIHAO HU AND VALERIE GILLIS View
20 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
21 CALCPA/APAS COMMITTEE A.J. MAJOR III View
22 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
23 VERIZON COMMUNICATIONS INC. PETER KWAN View
24 UNITED AIRLINES CHRIS KENNY View
25 RSM US LLP View
26 NYSSCPA F. MICHAEL ZOVISTOSKI View
27 IBM CORPORATION ALISON YARA View
28 INTEL CORPORATION KEVIN T. MCBRIDE View
29 CITIGROUP ROBERT TRAFICANTI View
30 ALLY FINANCIAL INC. MARK SITLINGER View
31 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
32 CME GROUP INC./INTERCONTINENTAL EXCHANGE INC. JACK TOBIN AND DEAN S. MATHISON View
33 PNC FINANCIAL SERVICES GROUP INC. LAUREN BELOT View
34 MORGAN STANLEY G. DAVID BONNAR View
35 BALL CORPORATION SHAWN M. BARKER View
36 FARMER MAC GREGORY N. RAMSEY View
37 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
38 EEI/AGA RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCIO View
39 CANADIAN BANKERS ASSOCIATION DARREN HANNAH View
40 STANLEY BLACK & DECKER CRAIG A. DOUGLAS AND JOCELYN BELISLE View
41 GOLDMAN SACHS TIMOTHY BRIDGES View
42 THE CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
43 AFLAC INC. JUNE P. HOWARD View
44 HYDRO-QUEBEC LISE CROTEAU View
45 ALPHABET INC. JOSH PAUL View
46 DEUTSCHE BANK LISA BOMBA AND MICHAEL FEHRMAN View
47 AICPA/FINREC JAMES DOLINAR AND LINDA BERGEN View
48 COMERICA INCORPORATED MUNEERA S. CARR View
49 SOUTHWEST AIRLINES LEAH KOONTZ View
50 PROLOGIS INC. LORI A. PALAZZOLO View
51 FEI/CCR RICHARD LEVY View
52 METLIFE INC. PETER M. CARLSON View
53 PFIZER INC. LORETTA V. CANGIALOSI View
54 MOSS ADAMS LLP View
55 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
56 IMA/FRC NANCY J. SCHROEDER View
57 CFA INSTITUTE/CDPC VINCENT PAPA AND TONY SONDHI View
58 ILLINOIS CPA SOCIETY/APC RYAN BRADY AND BRIAN KOT View
59 BANK OF AMERICA CORPORATION JOHN M. JAMES View
60 REGIONS FINANCIAL CORPORATION CHAD K. FOOSHEE View

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