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Information for...

Comments on: Study on Mark-to-Market Accounting

[File No. 4-573]

Comments have been received from individuals and entities using the following Letter Type A: 8

Jun. 9, 2009 Stephen H. Penman, CEASA Research Center, Columbia Business School,

Columbia University

Jun. 1, 2009 Michael C. Cline, Seattle, Washington

May 26, 2009 Andreas Bezold, CEASA Research Center, Columbia Business School,

Columbia University

Apr. 8, 2009 A. Rashad Abdel-Khalik, University of Illinois, Champaign, Illinois

Mar. 25, 2009 John P. Gavin, CFA, President and CEO, Disclosure Insight, Inc.

Mar. 16, 2009 Tim Johnson

Mar. 11, 2009 Vaughan Martin

Mar. 11, 2009 Charles J. Grenier, Retired, Troy, New York

Mar. 10, 2009 Lyn Garrard

Mar. 10, 2009 Erik Mortensen

Mar. 9, 2009 Todd D. Bernstein, First Vice President, Wachovia Securities

Mar. 7, 2009 Sheldan Collins, Spontaneous Accomplishments, LLC

Mar. 7, 2009 Mark Milstein

Mar. 7, 2009 Chris Whittemore, Finance, Glen Ellyn, Illinois

Mar. 7, 2009 Chrisctt

Mar. 7, 2009 Chrisctt

Mar. 6, 2009 Paul D. Mendelsohn, President, Windham Financial Services, Inc.

Mar. 5, 2009 Steve Reid

Feb. 27, 2009 E. James Hannay

Divisions

Feb. 27, 2009 John Sigmon

Feb. 25, 2009 Randy Cox

Feb. 22, 2009 Earl M. Hengen, Flint, Texas

Feb. 13, 2009 Colin J. Haslam, Professor, Professor and Director Centre for Research in

Finance and Accounting, Hatfield, United Kingdom

Feb. 7, 2009 Dennis K. Cohen

Feb. 5, 2009 Dwayne Hines, II, Senior Appraiser, Idaho State Tax Commission

Jan. 30, 2009 Alfred M. King, Vice Chairman, Marshall & Stevens

Jan. 22, 2009 Susan K. Maller, CPA, Mundelein, Illinois

Jan. 4, 2009 Mike D. Madden, Green Brook, New Jersey

Dec. 31, 2008 Brooke E. Lively, Lindus Advisors, Inc., Dallas, Texas

Dec. 28, 2008 Larissa R. Taylor, CPA, Matthews, North Carolina

Dec. 26, 2008 Gilbert F. Viets, Indianapolis, Indiana

Dec. 26, 2008 Gilles Zancanaro, Corporate Director Accounting IT and Finance, Bouygues,

Paris, France, and Olivier Ramond, Assistant Professor in Finance, Dauphine

University, Paris, France

Dec. 23, 2008 Lawrence J. White, Professor of Economics, Stern School of Business, New

York University, New York, New York

Dec. 22, 2008 Dottie Cunningham, Chief Executive Officer, Commercial Mortgage Securities

Association

Dec. 22, 2008 Urooj Khan, Ph.D. Candidate, University of Washington, Seattle, Washington

Dec. 21, 2008 Don M. Bjerke, Retired Professional Engineer, Regina, Canada

Dec. 19, 2008 Richard Murray, Chairman, U.S. Chamber of Commerce Center for Capital

Markets Competitiveness; Steve Bartlett, President and Chief Executive Officer,

Financial Services Roundtable; Robert Gordon, Senior Vice President, Policy

Development and Research Property and Casualty Insurers Association of

America; Rob Nichols, President and Chief Operating Officer, Financial

Services Forum; and Michael M. Monahan, Director, Accounting Policy,

American Council of Life Insurers

Dec. 18, 2008 Kevin M. Blakely, President and CEO, Risk Management Association

Dec. 17, 2008 Chester J. Culver, Governor of Iowa

Dec. 15, 2008 Gilbert F. Viets, Indianapolis, Indiana

Dec. 12, 2008 Niall H. O'Malley, Portfolio Manager, Blue Point Investment Management,

Baltimore, Maryland

Dec. 10, 2008 R. Cromwell Coulson, Chief Executive Officer, Pink OTC Markets Inc.

Dec. 10, 2008 Anonymous

Dec. 8, 2008 David Risgaard, CFA, North Star Asset Management

Dec. 8, 2008 Mark Schneider

Dec. 5, 2008 Donald J. Carroll, Jr., CPA, Controller, Xylos Corporation, Langhorne,

Pennsylvania

Dec. 4, 2008 Vincent Rogers, MTax, Kahului, Hawaii

Dec. 3, 2008 Deborah L. Bianucci, President and Chief, Executive Officer, BAI CFO

Roundtable

Dec. 3, 2008 Patrick J. Straka, Chief Investment Officer and Economist of CIB Marine

Bancshares, Inc., Pewaukee, Wisconsin

Dec. 2, 2008 Richard Sconyers, Scottsdale, Arizona

Dec. 2, 2008 Alexandra Hamilton

Dec. 1, 2008 Jay Haley

Nov. 26, 2008 Richard A. Dorfman, President and Chief Executive Officer, Federal Home

Loan Bank of Atlanta

Nov. 25, 2008 Donald M. Rembert, CFP, Rembert Pendleton Jackson

Nov. 23, 2008 Dan J. Nguyen, CFA, MBA, Independent, Wausau, Wisconsin

Nov. 23, 2008 Gilbert F. Viets, Indianapolis, Indiana

Nov. 21, 2008 Shad Lofgreen

Nov. 21, 2008 Wayne R. Landsman, KPMG Professor of Accounting, Kenan-Flagler Business

School, University of North Carolina

Nov. 19, 2008 Peter Quigley, Managing Member Renvyle Partners, LLC, Green Lane,

Pennsylvania

Nov. 17, 2008 Douglas K. Levin, CPA, MBT, Levin Hu, LLP, Kahului, Hawaii

Nov. 14, 2008 Cindy Fornelli, Executive Director, Center for Audit Quality; Jeff Diermeier,

CFA, President and CEO, CFA Institute; Barbara Roper, Director of Investor

Protection, Consumer Federation of America; Jeff Mahoney, General Counsel,

Council of Institutional Investors; and Liz Murall, Director of Corporate

Governance and Reporting, Investment Management Association

Nov. 14, 2008 Paul Schott Stevens, President & CEO, Investment Company Institute

Nov. 13, 2008 Dorothy L. Jaworski, Senior Vice President & Chief Finanoial Officer, First

Federal of Bucks County

Nov. 13, 2008 C. Edward Chaplin, President and Chief Financial Officer, MBIA Inc.

Nov. 13, 2008 Mary Mitchell Dunn, SVP and Deputy General Counsel, Credit Union National

Association

Nov. 13, 2008 Rudolf Bless, Managing Director, Chief Accounting Officer, and Patrick D.

Ackerman, Director, Accounting Policy and Assurance Group, Credit Suisse,

New York, New York

Nov. 13, 2008 Stephen P. Lowe, Peter D. Needleman, and Prakash Shimpi, Towers Perrin

Nov. 13, 2008 Dickson Cannon, Cannon Company, Atlanta, Georgia

Nov. 13, 2008 Greg Seitz, BridgePoint Advisors, Alpharetta, Georgia

Nov. 13, 2008 Jeff Mahoney, Investors Technical Advisory Committee

Nov. 13, 2008 Donna Fisher, SVP, Tax and Accounting, Government Relations, American

Bankers Association

Nov. 13, 2008 Martha L. Frye, Senior Vice President and Chief Accounting Officer,

Nationwide Insurance, Columbus, Ohio

Nov. 13, 2008 Will James, Director, Structured Finance, BridgePointe Advisors, Alpharetta,

Georgia

Nov. 13, 2008 Norman Smith, Corporate Vice President and Corporate Controller,

Massachusetts Mutual Life Insurance Company

Nov. 13, 2008 Richard Murray, U.S. Chamber of Commerce, Center for Capital Markets

Competitiveness, Washington, District of Columbia

Nov. 13, 2008 Michael M. Monahan, Director, Accounting Policy, American Council of Life

Insurers, Washington, District of Columbia

Nov. 13, 2008 Kathryn E. Brick, Senior Vice President and Chief Financial Officer, U.S.

Central Federal Credit Union

Nov. 13, 2008 Sharon Raz, Isabel Gutierrez, Lukas Huesler, Roy Dias

Nov. 13, 2008 Cynthia M. Fornelli, Executive Director, Center for Audit Quality

Nov. 13, 2008 Mariah C. Webinger, University of Nebraska-Lincoln, Lincoln, Nebraska

Nov. 13, 2008 Philippe Bordenave, Chief Financial Officer, BNP Paribas

Nov. 13, 2008 Ann M. Grochala, Vice President, Lending and Accounting Policy, Independent

Community Bankers of America

Nov. 13, 2008 Dr. Nigel Sleigh-Johnson ACA, Head of Financial Reporting, Institute of

Chartered Accountants in England and Wales

Nov. 13, 2008 Marianne J. Tissier, Executive Director, International Valuation Standards

Committee, London, United Kingdom

Nov. 13, 2008 Richard Whiting, Executive Director and General Counsel, Financial Services

Roundtable

Nov. 13, 2008 David G. Tittsworth, Executive Director, Investment Adviser Association

Nov. 13, 2008 John A. Courson, Chief Operating Officer, Mortgage Bankers Association

Nov. 13, 2008 Christianna Wood and George Diehr, Co-Chairs, Accounting and Auditing

Practices Committee, International Corporate Governance Network

Nov. 13, 2008 Walter Urban, Valhalla, New York

Nov. 13, 2008 Arnold Dicke, FSA, MAAA, EA, President, New World Actuaries, Studio City,

California

Nov. 12, 2008 Steven K. Hazen, Los Angeles, California

Nov. 12, 2008 James J. Angel, Ph.D., CFA, Associate Professor of Finance, Georgetown

University

Nov. 12, 2008 Kurt Paul Ramin, CPA, Dubai, United Arab Emirates

Nov. 12, 2008 Thomas R. Graham, President and CEO of SunCorp Corporate Credit Union

Nov. 12, 2008 Khadid Gueye

Nov. 12, 2008 Delphine Tchingambu

Nov. 12, 2008 Anonymous

Nov. 12, 2008 Brittany Gichini, Student, University of Maryland-University College, Maryland

Nov. 12, 2008 Robert Traficanti, Deputy Controller, Citigroup, New York, New York

Nov. 12, 2008 Roger D. Lundstrom, Executive Vice President and Chief Financial Officer,

Federal Home Loan Bank of Chicago

Nov. 12, 2008 Robert L. Benson, Ph.D., CPA, CMA, CIA, CISA

Nov. 12, 2008 Nigel Hyde, Managing Director, Head of Totem, and Marcus Schuler,

Managing Director, Regulatory Affairs, Markit

Nov. 11, 2008 Cindy W. Ma, Ph.D., CPA, CFA, Managing Director, Houlihan Lokey, New

York, New York

Nov. 11, 2008 Stephen T. Smith, Controller, Conectiv Energy, Newark, Delaware

Nov. 11, 2008 Ruth A. Bjork, Pardeeville, United States Minor Outlying Islands

Nov. 11, 2008 Barry C. Melancon, CPA, President and CEO, American Institute of Certified

Public Accountants

Nov. 11, 2008 Kurt N. Schacht, CFA, Managing Director, and Patrick M. Finnegan, CFA,

Director, Financial Reporting Policy Group, CFA Institute Centre for Financial

Market Integrity

Nov. 10, 2008 John Koster, M.D., President/Chief Executive Officer, Providence Health &

Services

Nov. 10, 2008 Teresa McAllister

Nov. 9, 2008 Fred Lane, Suwanee, Georgia

Nov. 7, 2008 MaryAnn Bucalo

Nov. 7, 2008 Appraisal Institute and American Society of Farm Managers and Rural

Appraisers

Nov. 7, 2008 Betty Meredith, CFA, CFP, CRC, Managing Member, InFRE Retirement

Resouce Center, Ann Arbor, Michigan

Nov. 7, 2008 Stephen W. Hamilton, Suwanee, Georgia

Nov. 6, 2008 Urs P. Fischer, Economist, Zollikerberg, Switzerland

Nov. 5, 2008 Charles T. Steinmetz, Treasurer, Elliott Company, Jeannette, Pennsylvania

Nov. 5, 2008 Gilbert F. Viets, Indianapolis, Indiana

Nov. 4, 2008 Arthur T. Anderson, Amherst, New Hampshire

Nov. 4, 2008 Dave Spicer, Atlanta, Georgia

Nov. 3, 2008 Robert F. Muth, Banklogic.Net, Gibsonia, Pennsylvania

Nov. 2, 2008 James M. DuPont, Independant Software Developer, Gillette, New Jersey

Nov. 1, 2008 Gregory H. Smith, CPA, Senior Vice President – Chief Financial Officer,

Domino Foods, Inc., American Sugar Holdings, Inc.

Oct. 31, 2008 Tom Schryer, A.S.A.

Oct. 31, 2008 Columbia Business School, CEASA

Oct. 30, 2008 Christopher L. Matteson, Integrated Planning Strategies, LLC, Oklahoma City,

Oklahoma

Oct. 30, 2008 Frank Keating, President CEO, American Council of Life Insurers, Washington,

District of Columbia

Oct. 30, 2008 Brian H. Tarasuk, Miami Beach, Florida

Oct. 30, 2008 Roger W. Jeremiah, Lifetime Commercial Banker, Myerstown, Pennsylvania

Oct. 30, 2008 Philip Varley, CPA, President, The Barrington Group Inc., Denver, Colorado

Oct. 29, 2008 Scott Evans, Executive Vice President and Head of Asset Management of

TIAA-CREF

Oct. 29, 2008 Jeff Mahoney, General Counsel, Council of Institutional Investors

Oct. 29, 2008 G. Peter Wilson, Joseph L. Sweeney Chair in Accounting, Boston College

Oct. 29, 2008 Jason Fastiggi, CPA, Scoggin Capital Management

Oct. 29, 2008 Vincent P. Colman, PricewaterhouseCoopers LLP, Florham Park, New Jersey

Oct. 29, 2008 William M. Isaac, Chairman, The Secura Group of LECG

Oct. 28, 2008 Jeffrey A. Miller, Ph.D., Investment Manager, Former Professor, Naperville,

Illinois

Oct. 28, 2008 Melissa Ashley, VP, Chief Financial Officer, Corporate One Federal Credit

Union

Oct. 28, 2008 Donald Gorton, Wayne State University

Oct. 28, 2008 G. Alex Morfesis, Trusted Capital Solutions, LLC

Oct. 28, 2008 Brad Miller, Association of Corporate Credit Unions

Oct. 28, 2008 David Cox, The Bradbury Co., Inc.

Oct. 28, 2008 Jason Edgtton, Australia

Oct. 28, 2008 John Ryan, University of Wollongong

Oct. 28, 2008 John G. Black

Oct. 28, 2008 Onex P. Evans, CPA, Alpharetta

Oct. 27, 2008 David A. Costello, National Association of State Boards

Oct. 27, 2008 Robert E. Denham, Financial Accounting Foundation

Oct. 27, 2008 Thomas R. Graham, SunCorp

Oct. 27, 2008 Kathryn E. Brick, Senior Vice President and Chief Financial Officer, U.S.

Central

Oct. 25, 2008 Marc Foster, VP Investments UBS, Certified Investment Management Analyst,

Newport Beach, California

Oct. 25, 2008 Zara Massey

Oct. 24, 2008 Melissa Wardell, SVP-Chief Financial Oficer, Southwest Corporate Federal

Credit Union

Oct. 24, 2008 Laura J. Cloherty, CPA Vice President, Controller, Western Corporate Federal

Credit Union

Oct. 24, 2008 Dan Steward, CPA, Dayton, Ohio

Oct. 23, 2008 William Waller, Ph.D., University of Arizona, Tucson, Arizona

Oct. 23, 2008 Richard Murray, U.S. Chamber of Commerce; Steve Bartlett, Financial Services

Roundtable; Robert Gordon, Property Casual Insurers Association of America;

Michael Monahan, American Council of Life Insurers; John A. Courson,

Mortgage Bankers Association; Phillip L. Carson, American Insurance

Association

Oct. 23, 2008 Jon Hale, Partnership Consultants Inc.

Oct. 23, 2008 Lottie Oh

Oct. 23, 2008 Jason Ziegler, Structured Products Group, Highland Capital Management, L.P.,

Dallas, Texas

Oct. 23, 2008 Vernon Montroy, CFO, Banker, New Prague, Minnesota

Oct. 22, 2008 Dottie Cunningham, Chief Executive Officer, Commercial Mortgage Securities

Association

Oct. 22, 2008 Carl

Oct. 22, 2008 Chris Etheridge

Oct. 22, 2008 Michael Sigmon

Oct. 22, 2008 Susan M. Saidens, CPA, ABV, ASA, CVA, CFE, CFF, AICPA, PICPA, ASA,

NACVA, ACFE, Exton, Pennsylvania

Oct. 21, 2008 W. Strandt, statistical physics, L.A., California

Oct. 21, 2008 James R. Vetter, C.P.A., Dallas, Texas

Oct. 20, 2008 David V. Anderson, Republican Candidate for General Assembly, 4th District,

Rhode Island

Oct. 20, 2008 Jon Hale, Partnership Consultants, Inc., Sarasota, Florida

Oct. 20, 2008 Marcus Schüler, Managing Director, Markit

Oct. 20, 2008 Barbara Leavitt

Oct. 20, 2008 Gary L. Pigg, M.B.A., Fresno, California

Oct. 20, 2008 Gunther Steinbacher

Oct. 20, 2008 Irene Boone

Oct. 18, 2008 James E. Phillips, Round Rock, Texas

Oct. 17, 2008 Jeffery B. Cross

Oct. 17, 2008 Todd M. Adams, Chief Financial Officer, Members United Corporate Federal

Credit Union

Oct. 17, 2008 John L. Petersen, CPA JD, Partner, Fefer Petersen Cie., Barbereche, Switzerland

Oct. 16, 2008 Thomas Bailey, Chairman, Pennsylvania Association of Community Bankers

Oct. 16, 2008 Karsten Von Kleist, Ph. D., Economist, Basel, Switzerland

Oct. 15, 2008 Barbara M.A. Walker, Executive Director, Independent Bankers of Colorado

Oct. 15, 2008 Cindy Fornelli, Executive Director, Center for Audit Quality; Jeffrey J.

Diermeier, CFA, President & Chief Executive Officer, CFA Institute; Barbara

Roper, Director of Investor Protection, Consumer Federation of America

Oct. 15, 2008 Memorandum from the Office of Commissioner Paredes regarding a October 2,

2008 meeting with representatives of the U.S. Chamber of Commerce

Oct. 15, 2008 Memorandum from the Office of Commissioner Paredes regarding a September

29, 2008 meeting with representatives of the ABA Securities Association and

American Bankers Association

Oct. 15, 2008 Daryle L. Owen

Oct. 15, 2008 Art Micheletti, Economist/Investment Strategist

Oct. 14, 2008 Richard Murray, Chairman, U.S. Chamber of Commerce, Center for Capital

Markets Competitiveness, Washington, District of Columbia

Oct. 14, 2008 Spencer Bachus, Member of Congress

Oct. 14, 2008 Lewis Murray, Lakeland, Florida

Oct. 13, 2008 Edward L. Yinling, President and CEO, American Bankers Association

Oct. 13, 2008 William King

Oct. 11, 2008 Mark Haslem

Oct. 11, 2008 David W. Kent, Member of Association of Cost Engineers, International,

Village Mills, Texas

Oct. 10, 2008 Sue Olson, Lakewood, WA

Oct. 9, 2008 Willis C. McAllister, Honolulu, Hawaii

Oct. 9, 2008 John Carmony

Oct. 9, 2008 Louis LeGuyader, East Islip, New York

Oct. 9, 2008 Jason B. Piper, Duluth, Georgia

Oct. 9, 2008 Chris Lane

Oct. 9, 2008 David Hodge, Chief Compliance Officer, Security Analyst, Gimbal Capital

Management, Wyoming, MI

Oct. 9, 2008 Thomas L. Knorr, JD,CPA, Lake Forest, Illinois

Oct. 9, 2008 Anonymous

Oct. 8, 2008 Richard J. Casey CEO, Square 1 Bank

Oct. 8, 2008 Jarrett J. Sage, Executive Director, Missouri lndependent Bankers Association

Oct. 8, 2008 Kraig Lounsberry, Senior Vice President Governmental Relations, Community

Bankers Association of Illinois

Oct. 8, 2008 Christopher L. Williston, President and CEO, IBAT

Oct. 8, 2008 Timothy L. Baldwin, Emile Banks & Associates, Milwaukee, Wisconsin

Oct. 6, 2008 Jeffery B. Cross, Peninsula, Ohio

Oct. 2, 2008 Robert E. Denham, Financial Accounting Foundation

Oct. 2, 2008 Nancy Younger

Oct. 1, 2008 James E. Kelley, Chief Financial Officer, Eagle National Bank

Oct. 1, 2008 Kurt N. Schacht J.D., CFA, Managing Director, CFA Institute Centre for

Financial Market Integrity

Oct. 1, 2008 Jay Michalowski, Sleeping Bear Partners, LLC, Scottsdale, Arizona

Oct. 1, 2008 Dennis Nally, Chairman and Senior Partner, PricewaterhouseCoopers

Sep. 30, 2008 Ray Walker, Jefferson City, MO

Sep. 30, 2008 Steven Pierce

Sep. 30, 2008 Patrick Keating, PhD

Sep. 30, 2008 Mark Poweski

Sep. 30, 2008 Ron Armstrong

Sep. 29, 2008 Kurt E. Davis, Esq., The Davis Law Firm

Sep. 29, 2008 David Harmon

Sep. 28, 2008 Louis Le Guyader, East Islip New York

Sep. 26, 2008 Richard Murray, Chairman, U.S. Chamber of Commerce, Center for Capital

Markets Competitiveness

Sep. 25, 2008 Michael P. Durante, Managing Partner, Western Reserve Capital Management

Sep. 25, 2008 Paul Simeanuer, Analyst, Council of Institutional Investors

Sep. 23, 2008 Edward L. Yingling, President and CEO, American Bankers Association

Aug. 7, 2008 Steve Grossman

Jul. 25, 2008 Michael P. Durante, Managing Partner, Western Reserve Capital Management

http://www.sec.gov/comments/4-573/4-573.shtml

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