Comments on Proposed Rule:
Disclosure of Equity Compensation Plan Information

[Release Nos. 33-7944, 34-43892; File No. S7-04-01]

• Comments of Dipf-Kfm. Hendrik Vater, Chair of Accounting, Institute of Auditing, Controlling and Accounting, University of St. Gallen, St. Gallen, Switzerland, August 26, 2001 (File name: vater1.htm)

• Comments of Gerald S. Backman, Chairman of the Committee, The Committee on Securities Regulation of the Business Law School of the New York State Bar Association, May 22, 2001 (File name: backman1.htm)

• Comments of Stanley Keller, Chair, Committee on Federal Regulation of Securities; Scott P. Spector, Chair, and Ann (Polly) G. Plimpton, Vice Chair, Subcommittee on Employee Benefits, Executive Compensation and Section 16; American Bar Association; May 7, 2001 (File name: keller1.htm)

• Comments of Ashwinpaul C. Sondhi, Ph.D., Chair - Financial Accounting Policy Committee; Trevor W. Nysetvold, CFA, FAPC, Subcommittee Chair-Stock Based Compensation; Georgene B. Palacky, CPA, Associate, Advocacy; Association for Investment Management and Research (AIMR); April 24, 2001 (File name: sondhi1.htm)

• Comments of Amelia A. Ripepi, Chair, AICPA-SEC Regulation Committee, American Institute of Certified Public Accountants; April 17, 2001 (File name: ripepi1.htm)

• Comments of Charles M. Nathan, Chair-Committee on Securities Regulation, Neila B. Radin, Chair-Mergers and Acquisitions Subcommittee, The Association of the Bar of the City of New York; April 16, 2001 (File name: nathan1.htm)

• Comments of Bob Laux, Director-External Reporting, Microsoft Corporation; April 12, 2001 (File name: laux1.htm)

• Additional Comments of Michael J. Holliday, Lucent Technologies, Inc.; April 9, 2001 (File name: hollida2.htm)

• Comments of Michael J. Holliday, Lucent Technologies, Inc.; April 2, 2001 (File name: hollida1.htm)

• Comments of Brian Borders, President, Association of Publicly Traded Companies; April 2, 2001 (File name: borders1.htm)

• Comments of Arthur Andersen LLP; April 2, 2001 (File name: anderse1.htm)

• Comments of PricewaterhouseCoopers LLP; April 2, 2001 (File name: pricewa1.htm)

• Comments of Louis C. Taormina, Frederic W. Cook & Co., Inc.; March 30, 2001 (File name: taormin1.htm)

• Comments of Lawrence R. Whitman, Senior Vice President and Controller, Verizon Communications; March 30, 3001 (File name: whitman1.htm)

• Comments of Ernst & Young LLP; March 29, 2001 (File name: ernst1.htm)

• Comments of Peter Clapman, Senior Vice President and Chief Counsel, Corporate Governance, Teachers Insurance and Annuity Association/College Retirement Equities Fund; March 29, 2001 (File name: clapman1.htm)

• Comments of John J. Perrill III, CPA, Chair, Financial Reporting Committe of the Institute of Management Accountants, March 23, 2001 (File name: perrill1.htm)

• Comments of Cary Klafter, Intel Corporation, February 27, 2001 (File name: klafter1.txt)

• Comments of Kathy More, February 6, 2001 (File name: more1.txt)

http://www.sec.gov/rules/proposed/s70401.shtml