Private Company Financial Reporting

Comment Letters Received on the
Private Company Financial Reporting Proposal

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Letter Number	Commentator(s)	Affiliation

081	Leonard Soffer	Illinois CPA Society
082	Laura Rice	Gordon, Harrington & Osborn, P.C.
083	Ernst & Young LLP	Ernst & Young LLP
084	Kathleen VanDyke	Montana Department of Labor and Industry
085	Helen Painter	Florida Institute of CPAse
086	William Perman	Hagen, Kurth, Perman & CO., P.S.
087	Wayne Fossett	Work & Greer, PC
088	Ann Grochala	Independent Community Bankers of America
089	Mark Heesen	National Venture Capital Association
090	Marc C. Hendrikson	Citywide Banks
091	Deloitte & Touche LLP	Deloitte & Touche LLP
092	Thomas Ratcliffe	Wilson Price
093	Beverley Rutherford	Virginia Credit Union, Inc.
094	Stephen VanderBloemen	VanderBloemen Rodrigues & Associates LLC
095	Gary Sandefur
096	Michael Canning	The Association of Corporate Credit Unions
097	Mike Wilson	VonLehman & Company Inc.
098	Nathan White	Thompson, Greenspon & Co., P.C.
099	S. Scott Voynich	Robinson, Grimes & Company, P.C.,
100	Edward Straley	Pennsylvania Institute of CPAs
101	Ray Stephens	Accountancy Board of Ohio
102	Mark Bielstein	KPMG LLP
103	Gerald Burns
104	Jack Pease
105	RubinBrown LLP	RubinBrown LLP
106	Jason Blair	Robinson, Grimes & Company P.C.
107	Richard Dinkel	Koch Industries, Inc.
108	Eric Wallace	Carbis Walker LLP
109	Scott Wallace	Wallace, Plese & Dreher, LLP
110	Chris A. Miller	Robinson, Grimes & Co., P.C.
111	Hiroshi Yoshimori
112	Joseph Koscielny	Hunter Group CPA LLC
113	John Rose	Ciuni & Panichi
114	Geoffrey Bruce	Maginnis & Carey LLP
115	Jerry Henderson & G. Lynn Mitchell	Construction Financial Management Association
116	Lisa McIntosh	Gillette, Henderson & Co., PLLC
117	Lawrence Gramling	Connecticut Society of CPAs
118	Bradley Roof	Virginia Society of CPAs
119	Laney White
120	Mark Ziessman	Lurie Besikof Lapidus & Company LLP

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