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Comments on Experiences with the Second-year Implementation of Internal Control Reporting and Auditing Provisions

Comments

All comments to date 5/23/2006
Robert Gallagher, CFO, Stratasys 3/9/2006
Norman D. Marks, FCA, CPA, VP, Internal Controls and Process Assurance, Maxtor Corporation 3/9/2006
Frank Gorrell, MSA, CPA 3/9/2006
Peter A. Basilevsky, Satterlee Stephens Burke & Burke LLP 3/9/2006
Jerry D Lee, Private Investor 3/21/2006
Mary E. Oliverio, CPA Ph. D. 3/21/2006
John P Nelson, CPA, CFO, Ames National Corporation 3/21/2006
Adrian D. Thomas, CIA 3/21/2006
James Clendenen, Director - SOX, Answerthink, Inc 3/21/2006
Hamp Haucke, VP, IT and Properties/Facilities, TIMCO Aviation Services, Inc. 3/21/2006
William E Thompson, CIA,CBA,CFE, Pres, T Paradigm, Inc. 3/21/2006
Peter J. Chepucavage, General Counsel, Plexus Consulting 3/21/2006
Joan K. Clarke 3/21/2006
Elliott Axinn 3/21/2006
Gus Hubert 3/28/2006
Charles B Bonner, Chairman, Pacific Resources 3/28/2006
Robert E. Hoptry, Chairman of the Board, MainSource Financial Group 3/28/2006
Christopher J. Ryan, CEO Lakeland Industries, Inc. Symbol: Lake 3/28/2006
Jeff W. Barber 3/28/2006
Christopher Hansen, Group Executive Officer, AARP 3/28/2006
Dennis M. Stevens, Director Internal Audit, Alamo Group 4/11/2006
Rod Scott, R.G. & Associates, LLC 4/12/2006
Carl D. Mautz, Vice President and Chief Financial Officer, Watson Wyatt Worldwide 4/12/2006
Dr. Richard D. Rupper 4/12/2006
Melissa Luke, Boise State University, Adjunct Professor, College of Management and
Economics
4/25/2006
Robert Burton, Director, Internal Audit
ADC Telecommunications
4/25/2006
Denise Gorman, CIA CMA, MBA, Resources Global Professionals, Audit Services 4/26/2006
Gavin Anderson, President and CEO, Governance Metrics 4/26/2006
Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor Wilshire State Bank 4/26/2006
Stephan Stephanov 5/3/2006
Victor Forman, President, CEO, DQmax, Inc. 5/3/2006
Kirk Jones 5/3/2006
William Schindler 5/3/2006
Anthony S. Chan, CPA, Principal, Berdon LLP 5/3/2006
Stacey K. Geer Society Chairperson, Society of Corporate Secretaries & Governance Professionals 5/3/2006
John Ramsay, Group Financial Controller, Syngenta 5/3/2006
Tim Leech, FCA, CIA,CCSA,CFE Principal Consultant / Chief Methodology Officer, Paisley Consulting 5/3/2006
Hilde Blomme, Director of Practice of Regulation 5/3/2006
William Kinney, McCombs School of Business, University of Texas at Austin 5/3/2006
Everett C. Johnson, CPA, IT Governance Institute 5/3/2006
David S. Bassin, CPA, Chief Financial Officer, Ventiv Commercial Services LLC 5/3/2006
Sam E. Antar 5/3/2006
ENPRIA, Inc. 5/3/2006
Anthony Noble, CISA 5/3/2006
Ann Yerger, Executive Director, Council of Institutional Investors 5/3/2006
David A. Richards, CIA, CPA, CISA, Professional Practices Manager, The Institute of Internal Auditors 5/3/2006
Deloitte & Touche LLP 5/3/2006
Carleen C. Kohut, SVP and CFO, National Retail Federation 5/3/2006
Donna J. Fisher, American Bankers Association 5/3/2006
Controllers’ Leadership Roundtable 5/3/2006
Brian C. Ferguson, Executive Vice President & Chief Financial Officer, ENCANA 5/3/2006
BDO Seidman, LLP 5/3/2006
KPMG, LLP 5/3/2006
Stephen Y. Dickinson, Controller and Chief Accounting Officer, Media General 5/4/2006
Hiller Hardie, Director, Audit, Kendle International 5/4/2006
David C. Chavern, Vice President, Chief of Staff, Chamber of Commerce of the United States of
America
5/4/2006
Daniel J. LEO, CPA, CMA, CIA 5/9/2006
Rob Reardon, Corporate Director of Internal Audit, Gibraltar Industries, Inc. 5/9/2006
Thomas A. Fanning, Executive Vice Presiden And Chief Financial Officer, Southern Company 5/9/2006
Robert Benoit, CPA, Lord & Benoit, LLC 5/9/2006
Robert Kucharuk, Retired Military Officer 5/9/2006
Office of Advocacy 5/9/2006
Computer Sciences Corporation 5/9/2006
William E. Keitel, Executive Vice President and Chief Financial Officer, QUALCOMM Incorporated 5/9/2006
Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI 5/9/2006
David R Baker, Director of Internal Audit, Pinnacle Airlines 5/9/2006
Chris Hodge, Corporate Governance Unit, Financial Reporting Council 5/9/2006
R. Kelly Shaughnessy, Vice President, Banking Operations, Canadian Bankers Association 5/9/2006
Roger Dabdab, CPA 5/9/2006
Mark Matheos, CPA 5/9/2006
Ali M. Bahaj 5/9/2006
Institute of Chartered Accountants 5/9/2006
James W. DeLoach, Jr., Managing Director, Protivity, Inc. 5/9/2006
Diane Allen, 3M Company 5/9/2006
LiMeng Neo, Internal Control Manager, TNT Express 5/9/2006
Ross Guyer, AAP Senior Deputy State Auditor, West Virginia State, Auditor’s Office Chairman, AFP Government Relations Committee 5/9/2006
David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute 5/9/2006
Loretta V. Cangialosi, Vice President and Controller, Pfizer, Inc. 5/9/2006
Robert C. Salipante, President and Gary Corsi, Vice President and Chief Financial Officer, Sun Life Financial 5/9/2006
Lawrence J. Salva, Chair, Committee on Corporate Reporting, Financial Executives International 5/9/2006
Professor Joseph A. Grundfest, Stanford Law School 5/9/2006
Richard M. Whiting, Executive Director and General Counsel, The Financial Services Roundtable 5/9/2006
William S. Sheridan, Executive Vice President, Chief Financial Officer, Sotheby's Holdings, Inc. 5/9/2006
Sharon H. Lachman, Regulatory Counsel, Regulatory Affairs, America's Community Bankers 5/9/2006
Ernst & Young LLP 5/9/2006
PricewaterhouseCoopers LLP 5/9/2006
Michele Hooper, Director, National Association of Corporate Directors (NACD) 5/9/2006
Bruce Renihan, Executive Vice-President & Controller, CIBC 5/9/2006
Robert C. Pozen, Chairman of MFS Investment Management 5/9/2006
Stephen A. Sherwin, M. D. Chairman and Chief Executive Officer, Cell Genesys, Inc. 5/9/2006
Michael A. Coke, Executive Vice President and Chief Financial Officer, AMB Property Corporation 5/9/2006
Barbara Hackman Franklin, President and CEO, Former US Secretary of Commerce 5/9/2006
Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association 5/12/2006
Neal L. Wolkoff, Chairman and Chief Executive Officer, American Stock Exchange 5/23/2006
Mallory Factor, Chairman, Free Enterprise Fund 5/23/2006
Shelley S. Stein, Chief Operating Officer, Grant Thornton LLP 5/23/2006
Pat Baird, Tequesta, FL 5/23/2006
Diane L. Ford, Vice President – Controller & CAO, WPS Resources Corporation 5/23/2006
Christopher Cole, Regulatory Counsel, Independent Community Bankers of America 5/23/2006
Joseph M. Leone, Vice Chairman and Chief Financial Officer, CIT Group, Inc. 5/23/2006