Online Comment Letters

Project: 1700-100 Loan Loss Disclosures

Reference Number: 1700-100

Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses

Letter Affiliation Submitted By:
1 INVESTORS TECHNICAL ADVISORY COMMITTEE ELIZABETH MOONEY View
2 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
3 JIMMY COLLINS View
4 THOMAS A. HUBER View
5 ED COOPER View
6 KENTUCKY FIRST FEDERAL BANCORP DON D. JENNINGS View
7 GUARANTY BANK & TRUST CO. ALBERT C. CHRISTMAN View
8 AMES NATIONAL CORPORATION JOHN PIERSCHBACHER View
9 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
10 MARQUETTE BANK PAUL A. ECKROTH View
11 VIRGINIA PARTNERS BANK LLOYD B. HARRISON View
12 COMERICA INCORPORATED ELIZABETH S. ACTON View
13 CITIGROUP INC. ROBERT TRAFICANTI View
14 BANK OF NEW YORK MELLON THOMAS P. GIBBONS View
15 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
16 VERIZON COMMUNICATIONS INC. MICHAEL W. MORRELL View
17 CREDIT SUISSE GROUP RUDOLPH BLESS View
18 KEYCORP ROBERT L. MORRIS View
19 PRINCIPAL BANK BARBARA C. MUELLER View
20 SPOKANE TEACHERS CREDIT UNION BILL BEFORE View
21 TULSA TEACHERS CREDIT UNION TIM LYONS View
22 SOCIETY OF LOUISIANA CPAS/AASC BARBARA A. WATTS View
23 CAPINCROUSE LLP WILLIAM K. HALLER View
24 JPMORGAN CHASE & CO. SHANNON S. WARREN View
25 YORK TRADITIONS BANK JOHN D. BLECHER View
26 COASTAL FINANCE COMPANY, INC. STEPHANIE NALL View
27 VIRGINIA BANKERS ASSOCIATION BRUCE T. WHITEHURST View
28 ZIONS BANCORPORATION DOYLE L. ARNOLD View
29 KERRY MOTL View
30 IBM CORPORATION GREGG L. NELSON View
31 NEW YORK COMMUNITY BANCORP, INC. THOMAS R. CANGEMI View
32 U.S. BANCORP CRAIG E. GIFFORD View
33 NORTH SHORE BANK NANCY LEPIC View
34 PRICEWATERHOUSECOOPERS LLP View
35 CROWE HORWATH LLP View
36 FARM CREDIT SYSTEM H. JOHN MARSH, JR. View
37 CITIZENS BANK OF WINFIELD RUSSELL CAROTHERS View
38 CALIFORNIA BANKERS ASSOCIATION LELAND CHAN View
39 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
40 CALCPA/APASC JOANN GUATTERY View
41 FIRST FINANCIAL BANKSHARES J. BRUCE HILDEBRAND View
42 AUBURN NATIONAL BANCORPORATION, INC. DAVID A. HEDGES View
43 FREDDIE MAC DENNY R. FOX View
44 BB&T HENRY R. STURKIE, III View
45 FEDERAL HOME LOAN BANK OF TOPEKA ANDREW J. JETTER View
46 BOK FINANCIAL CORPORATION JOHN C. MORROW View
47 UNIONBANCAL CORPORATION LAWRENCE GEE View
48 ERNST & YOUNG LLP View
49 WELLS FARGO & COMPANY RICHARD D. LEVY View
50 SUNTRUST BANKS, INC. TOM PANTHER View
51 MBIA INC. HUY TRAN View
52 TEXAS CAPITAL BANCSHARES, INC. PETER B. BARTHOLOW View
53 KPMG LLP View
54 DELOITTE & TOUCHE LLP View
55 ACACIA FEDERAL SAVINGS BANK LOUIS C. KIESSLING, III View
56 ASSOCIATED BANC-CORP JOSEPH B. SELNER View
57 STERLING BANCSHARES, INC. ZACH L. WASSON View
58 HEWLETT-PACKARD COMPANY JIM MURRIN View
59 AICPA/PCPS/TIC STEPHEN BODINE View
60 GRANT THORNTON LLP View
61 FANNIE MAE KIRK C. SILVA View
62 AICPA/ACSEC SYDNEY K. GARMONG View
63 MORGAN STANLEY GREGORY SIGRIST View
64 LOUISIANA BANKERS ASSOCIATION ROBERT T. TAYLOR View
65 NACUBO SUSAN M. MENDITTO View
66 MCGLADREY & PULLEN LLP View
67 BDO SEIDMAN LLP View
68 INDEPENDENT COMMUNITY BANKERS OF AMERICA ANN M. GROCHALA View
69 PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE JUDITH H. O'DELL View
70 ILLINOIS CPA SOCIETY\APC REVA STEINBERG View
71 FARM CREDIT SERVICES OF AMERICA, ACA MICHAEL D. VERZAL View
72 BANK OF AMERICA JOHN M. JAMES View
73 OCC/FRS/FDIC/NCUA/OTS KATHY K. MURPHY View