Regulatory Comment Letters

Letter to the SEC on Fair Value (PDF) November 13, 2008
Letter to RiskMetrics on 2009 Voting Policies (PDF) October 31, 2008
Joint Letter on Fair Value Accounting (PDF) October 23, 2008
Letter to PCAOB on Fair Value accounting (PDF) October 15, 2008
Fair Value Letter to FASB (PDF) File Reference: Proposed FSP FAS 157- d October 9, 2008
Letter to the SEC on the Expiration of the Short Selling Band (PDF) October 8, 2008
Letter to the SEC on the Convertible Bond Market (PDF) October 3, 2008
Letter on Fair Value to FASB and IASB (PDF) September 26, 2008
Joint PWG Letter (PDF) September 16, 2008
FAS 5 (PDF) (File Reference No. 1600-100) August, 8 2008
Market Data Comment Letter (PDF) (Release No. 34-57917) July 10, 2008
Chamber letter to Treasurys Advisory Committee on the Auditing Profession (PDF) July 9, 2008
Compensation Discussion and Analysis Letter to John White (PDF) June 20, 2008
Best Practices for Hedge Fund Industry to Treasury and PWG (PDF) June 13, 2008
Universal Health Care Proposals (PDF) May 29, 2008
Proposed Naked Short Selling Antifraud Rule (PDF) (Release No. 34-57511; File No. S7-08-08), May 20, 2008
PCAOB Engagement Quality Review (PDF), (Release No. 2008-002, No. 025) May 12, 2008
Letter to Ethan Berman, RiskMetrics (PDF) January 24, 2008
SOX 404(b) Delay (PDF) (File No. S7-06-03) March 10, 2008
Joint Treasury Blueprint Letter (PDF) November 21, 2007
Treasury Blueprint Release (PDF) (Docket No. TREAS-DO-2007-0018) November 21, 2007
IFRS Concept Release (PDF) (File No. S7- 20-07) November 13, 2007
Shareholder Access (PDF) (File No. S7-16-07 and S7-17-07) October 2, 2007
IFRS Convergence (PDF) (File No. S7-13-07) September 24, 2007
Small Business Relief (PDF) (File No. S7-15-07) September 17, 2007
RegSHO comment letter (Release No. 34-56213; File No. S7-19-07) September 13, 2007
Chamber Calls on SEC to Reduce Special Interest Shareholder Activism (PDF) September 7, 2007
SOX AS5 Comment letter (File No. S7-24-06) July 12, 2007
Shareholder Access (File No. 4-537) June 19, 2007
Money Market Comment Letter June 18, 2007
Market Data Comment Letter (PDF) May 4, 2007
Reg SHO (PDF) April 26, 2007 (File Number: S7-12-06)
SOX Delay Comment Letter 4.25.07
Universal EProxy March 30, 2007( Re: Release Nos. 34-55147: IC-27672; File No. S7-03-27)
Investor Eligibility Standards March 9, 2007 (RE: Release Nos. 33-8766; IA-2576; File No. S7-25-06)
Comments on Proposed Mutual Fund "Governance" Rules March 2, 2007 (Re: File No. S7-04-03; Release No. IC-27600)
Sarbanes-Oxley: Issuer Guidance and Proposed Auditing Standard (PDF) February 26, 2007 (SEC File No. S7-24-06; PCAOB Rulemaking Docket Matter No. 21)
Freedom of Information Act Request (PDF) February 5, 2007
Executive Compensation Disclosure (PDF) January 23, 2007 (Release Nos. 33-8765; 34-55009; File No. S7-03-06)
Short Selling (PDF) January 23, 2007
Mutual Fund Governance (PDF) December 11, 2006
Internet Availability of Proxy Materials (PDF) December 8, 2006 (Release No. 34-52926; File No. S7-10-05)
Definition of an Eligible Portfolio Company (PDF) December 8, 2006 (Release No. IC-27539; File No. S7-37-04)
Elimination of the Broker Vote (PDF) November 13, 2006
Executive Compensation Disclosure (PDF) October 17, 2006 (Release Nos. 33-8735; 34-54390; IC-27470; File No. S7-03-06)
Shareholder Access to Proxy Materials (PDF) October 6, 2006
Sarbanes-Oxley Concept Release (PDF) September 13, 2006 (Release No. 34-54122; File No. S7-11-06)
Regulation SHO (PDF) September 13, 2006 (Release No. 34-54154; File No. S7-12-06)
Mutual Fund Governance (PDF) August 21, 2006 (Release Nos. IC-26323; File No. S7-03-04)
Sarbanes-Oxley Compliance Delay for Non-Accelerated Filers and Foreign Private Issuers (PDF) August 3, 2006
Disclosure Policy for Investigation Procedures (PDF) July 11, 2006
Internet Availability of Proxy Materials (PDF) May 11, 2006 (Release No. 34-52926; File No. S7-10-05)
Sarbanes-Oxley: Internal Control Roundtable May 3, 2006 (File No. 4-511)
Boston Options Exchange Rule Change Proposal Regarding Directed Order Process (PDF) April 24, 2006 (SR-BSE-2005-52)
Executive Compensation (PDF) April 7, 2006 (File No. S7-03-06)
Sarbanes-Oxley: Advisory Committee on Smaller Public Companies Report (PDF) April 3, 2006
Sarbanes-Oxley: Internal Control Reporting Requirements (PDF) October 24, 2005 (Release No. 2005-134)
Definition of Eligible Portfolio Company (PDF) January 7, 2005 (File No. S7-37-04)
Sarbanes-Oxley: Section 404 (PDF) April 12, 2005 (File No. 4-497)

The Hill

Letter to House and Senate regarding financial crisis (PDF) September 24, 2008
Crapo Response Letter (PDF) February 26, 2008
Carried Interest (PDF) September 6, 2007
Executive Compensation (PDF) April 17, 2007
Attorney Client Privilege (PDF) July 30, 2007

Public Company Accounting Oversight Board

Sarbanes-Oxley Compliance Delay for Non-Accelerated Filers and Foreign Private Issuers (PDF) August 3, 2006
Welcome Letter to PCAOB Chairman Olson (PDF) July 11, 2006
Sarbanes-Oxley: Internal Control Roundtable May 3, 2006 (File No. 4-511)
Tax/Audit Service by Audit Firms (PDF) September 15, 2004

United States Government Accountability Office

GAO Audit Request: SEC Enforcement Program (PDF) November 6, 2006
GAO Study on Proxy Advisors Falls Short, article by Mike Ryan, Directors Monthly, January 2008

National Association of Securities Dealers

Best Execution Rule 2320(a) (PDF) November 2, 2006

Financial Accounting Standards Board

Employer's Accounting for Defined Benefit Pension and Other Postretirement Plans May 31, 2006 (File Reference No. 1025-300)

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