The document lists over 100 individuals and entities that submitted comments to the SEC regarding its study on mark-to-market accounting between June 2009 and November 2008. The comments came from academics, companies, trade associations, and individuals from fields including accounting, finance, appraisal, and government.

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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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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,

8. 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

9. 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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