Project:
Reference Number: 1225-001
Accounting for Transfers of Financial Assets-an amendment of FASB Statement No. 140
Reference Number: 1225-001
Accounting for Transfers of Financial Assets-an amendment of FASB Statement No. 140
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | COMMUNITY BANKS OF COLORADO | SHERYL PATTERSON | View |
| 2 | COMMUNITY BANKERS OF WISCONSIN | DARYLL J. LUND | View |
| 3 | OAK CREEK VALLEY BANK | MARK BLAZEK | View |
| 4 | FLATIRONS BANK | TOM CHESNEY | View |
| 5 | FORT MORGAN STATE BANK | JOHN A. SNEED | View |
| 6 | BANKERS'' BANK OF THE WEST | DALE W. UTLEY | View |
| 7 | CLIFFORD CHANCE LLP | View | |
| 8 | NASCUS | SANDRA TROUTMAN | View |
| 9 | INDEPENDENT BANKERS ASSOCIATION OF TEXAS | CHRIS WILLIAMS | View |
| 10 | WESTERN CORPORATE FEDERAL CREDIT UNION | TODD LANE | View |
| 11 | CANADIAN IMPERIAL BANK OF COMMERCE | FRANCESCA SHAW | View |
| 12 | MBNA CORPORATION | KENNETH A. VECCHIONE | View |
| 13 | ILLINOIS BANKERS ASSOCIATION | BRUCE JAY BAKER | View |
| 14 |
BB |
HENRY R. STURKIE, III | View |
| 15 |
JPMORGAN CHASE |
JOSEPH L. SCLAFANI | View |
| 16 | PRUDENTIAL | DENNIS G. SULLIVAN | View |
| 17 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 18 | MERRILL LYNCH | ESTHER MILLS | View |
| 19 |
DELOITTE |
View | |
| 20 | COUNTRYWIDE FINANCIAL CORPORATION | LAURA K. MIILEMAN | View |
| 21 | TEXAS SOCIETY OF CPAS | C. JEFF GREGG | View |
| 22 |
BIEGING SHAPIRO |
JOHN E. BURRUS | View |
| 23 | CITIGROUP | ROBERT TRAFICANTI | View |
| 24 | LOAN SYNDICATIONS AND TRADING ASSOCIATION | ELLIOT GANZ | View |
| 25 | GRANT THORNTON LLP | View | |
| 26 | EMPIRE CORPORATE FEDERAL CREDIT UNION | CHRISTIANE G. HYLAND | View |
| 27 | ASSOCIATION OF CORPORATE CREDIT UNIONS | MICHAEL F. CANNING | View |
| 28 | COMMERCIAL MORTGAGE SECURITIES ASSOCIATION | DOTTIE CUNNINGHAM | View |
| 28A | COMMERCIAL MORTGAGE SECURITIES ASSOCIATION | DOTTIE CUNNINGHAM | View |
| 29 | AMERICAN SECURITIZATION FORUM | ESTHER MILLS | View |
| 30 | AMERICA''S COMMUNITY BANKERS | DENNIS M. HILD | View |
| 31 | WASHINGTON MUTUAL | LAWRENCE R. GEE | View |
| 32 | MORTGAGE BANKERS ASSOCIATION | JONATHAN L. KEMPNER | View |
| 33 | MCKEE NELSON LLP | EDWARD M. DE SEAR | View |
| 34 |
CUNA |
CATHERINE A. ORR | View |
| 35 | ILLINOIS LEAGUE OF FINANCIAL INSTITUTIONS | JAY R. STEVENSON | View |
| 36 | PRICEWATERHOUSECOOPERS LLP | View | |
| 37 | UBS AG | JOHN GALLAGHER | View |
| 38 | FREDDIE MAC | MARTIN F. BAUMANN | View |
| 39 | CORPORATE ONE FEDERAL CREDIT UNION | LEE C. BUTKE | View |
| 40 | SWISS RE | MARK SWALLOW | View |
| 41 | FEDERAL HOME LOAN BANK OF CHICAGO | ROGER D. LUNDSTROM | View |
| 42 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 43 | RBC FINANCIAL GROUP | LINDA F. MEZON | View |
| 44 | KPMG LLP | View | |
| 45 | BANK OF AMERICA | JOHN M. JAMES | View |
| 46 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | ANN M. GROCHALA | View |
| 47 | CONFERENCE OF STATE BANK SUPERVISORS | NEIL MILNER | View |
| 48 |
ERNST |
View | |
| 49 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | TERI L. LIST | View |
| 50 | WISCONSIN BANKERS ASSOCIATION | ROSE M. OSWALD POELS | View |
| 51 | NYSSCPA | STEPHEN F. LANGOWSKI | View |
| 52 | WACHOVIA CORPORATION | DAVID M. JULIAN | View |
| 53 | NEW YORK CITY BAR | CRAIG A. WOLSON | View |
| 54 | FEDERAL DEPOSIT INSURANCE CORPORATION | ROBERT F. STORCH | View |
| 55 | AICPA/ACSEC | BEN NEUHAUSEN | View |
| 55A | AICPA/ACSEC | BEN NEUHAUSEN | View |