Comments on Proposed Rule:
Securities Offering Reform

[RELEASE NOS. 33-8501; 34-50624; IC-26649 International Series Release No. 1282 File No. S7-38-04]

• Memorandum from the Division of Corporation Finance regarding a June 14, 2005 meeting with representatives of the Alston & Bird LLP and NetRoadshow, Inc., dated June 15, 2005 (File name: s73804memo061505.pdf)
   
• Students in Professor Samuel C. Thompson’s Investment Banking Class, Spring Semester 2005, UCLA School of Law, June 8, 2005 (File name: sthompson060805.pdf)
   
• David Tuttle, May 13, 2005 (File name: dtuttle5246.pdf)
   
• John Kelly Robinson, Market Group General Counsel, Thomson Financial, May 10, 2005 (File name: jkrobinson051005.pdf)
   
• Memorandum from the Division of Investment Management and the Division of Corporation Finance regarding an April 12, 2005 meeting with representatives of Sutherland, Asbill & Brennan LLP and Shearman & Sterling, LLP, dated April 13, 2005 (File name: s73804memo041305.pdf)
   
• Memorandum from the Division of Corporation Finance regarding an April 6, 2005 meeting with representatives of the Fidelity Management and Research Company, Pacific Investment Management Company LLC, and T. Rowe Price, dated April 12, 2005 (File name: s73804memo041205.pdf)
   
• Memorandum from the Division of Corporation Finance regarding a March 21, 2005 meeting with representatives of the American Institute of Certified Public Accountants, BDO Seidman, Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP, dated March 25, 2005 (File name: aicpamemo032105.pdf)
   
• Shearman & Sterling, LLP, March 23, 2005 (File name: ssterling9742.pdf)
   
• Conrad C. Lysiak, Esquire, Attorney at Law, Spokane, Washington, March 21, 2005 (File name: cclysiak9792.htm)
   
• Steven B. Boehm , Partner and Cynthia M. Krus, Partner, Sutherland, Asbill & Brennan LLP, on behalf of Allied Capital Corporation, March 18, 2005 (File name: s73804-39.pdf)
   
• Memorandum from the Division of Corporation Finance regarding meeting with representatives of the Mortgage Bankers Association of America, the Housing Policy Council of the Financial Services Roundtable, and the Consumer Mortgage Coalition, dated March 14, 2005 (File name: mbaa-hpcfsr-cmc041405.pdf)
   
• Memorandum from the Division of Corporation Finance regarding a February 16, 2005 meeting with representatives of the Bond Market Association, dated March 14, 2005 (File name: bma030405.pdf)
   
• Dixie L. Johnson, Chair, Starr L. Tomczak, Co-Chair, and Amy McDaniel Williams, Co-Chair Subcommittee on Structured Finance, March 2, 2005 (File name: johnson030205.pdf)
   
• David Certner, Director, Federal Affairs, AARP, March 1, 2005 (File name: s73804-131.pdf)
   
• Roy Green, Senior Legislative Representative, AARP, Washington, District of Columbia, March 1, 2005 (File name: rgreen8205.htm)
   
• Felicia Smith, Senior Vice President, Prudential Equity Group, LLC, February 23, 2005 (File name: prudential022305.pdf)
   
• George Gutowski, February 22, 2005 (File name: ggutowski022205.htm)
   
• Daniel W. Stachel, CFA, Department Head of Global Short Term Credit Research, State Street Bank & Trust Company, February 22, 2005 (File name: dstachel022205.pdf)
   
• Brad Hammond, President and Chief Executive Officer, NetRoadshow, Inc., February 18, 2005 (File name: bhammond021805.pdf)
   
• John H. Faulkner, Managing Director, Morgan Stanley, February 15, 2005 (File name: jhfaulkner021505.pdf)
   
• Mortgage Bankers Association of America, the Housing Policy Council of the Financial Services Roundtable, and the Consumer Mortgage Coalition, February 15, 2005 (File name: group021505.pdf)
   
• Deloitte & Touche LLP, February 15, 2005 (File name: deloitte021505.pdf)
   
• Commercial Mortgage Securities Association, February 14, 2005 (File name: cmsa021405.pdf)
   
• Robert J. Kueppers, Chair, Center for Public Company Audit Firms and Jay P. Hartig, Chair, SEC Regulations Committee, Center for Public Company Audit Firms of the American Institute of Certified Public Accountants, February 13, 2005 (File name: kueppers021305.pdf)
   
• David E. Brown, Jr., Frank M. Conner III, Dennis O. Garris, Gary C. Ivey, M. Hill Jeffries, Mark. F. McElreath, Catherine A. Meeker, Paul J. Nozick, Nils Okeson, W. Scott Ortwein, Noël J. Para, R. David Patton, and Michael P. Reed, Alston & Bird, LLP, February 11, 2005 (File name: debrown021105.pdf)
   
• Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities and John T. Bostelman, Chair, Subcommittee on Securities Registration on behalf of the Committee on Federal Regulation of Securities of the American Bar Association’s Section of Business Law, February 11, 2005 (File name: dljohnson021105.pdf)
   
• Michael J. Holliday, Chair of the Committee, Committee on Securities Regulation, Business Law Section, New York State Bar Association, February 10, 2005 (File name: mjholliday021005.pdf)
   
• Dr. Frank Czichowski, Senior Vice President and Treasurer and Jochen Leubner, Vice President, KfW, February 10, 2005 (File name: fczichowski021005.pdf)
   
• Goldman, Sachs & Co., February 10, 2005 (File name: gs021005.pdf)
   
• Kim Bang, Bloomberg L.P., February 8, 2005 (File name: bloomberg020805.pdf)
   
• Cynthia Strauss, Vice President, Director of Taxable Bond Research, Fidelity Investments, February 4, 2005 (File name: s73804-94.pdf)
   
• Vernon H.C. Wright, Chairman, American Securitization Forum, February 4, 2005 (File name: asf020405.pdf)
   
• Lisa Baudot, Second Vice President, Securities, Pan-American Life Insurance Company, February 2, 2005 (File name: lbaudot020205.htm)
   
• PricewaterhouseCoopers LLP, February 1, 2005 (File name: pricewater020105.pdf)
   
• KPMG LLP, January 31, 2005 (File name: s73804-95.pdf)
   
• Phillip K. Lynch, Chief Executive Officer and Betty Wong, Managing Editor for the Americas, Reuters America LLC, January 31, 2005 (File name: s73804-93.pdf)
   
• Christine Walsh, First Vice President and General Counsel, Global Origination Counsel Group, Merrill Lynch & Co., Inc., January 31, 2005 (File name: merrilllynch013105.pdf)
   
• Sarah M. Starkweather, Regulatory Counsel, The Bond Market Association, January 31, 2005 (File name: bondmarket013105.pdf)
   
• BDO Seidman, LLP, January 31, 2005 (File name: bdoseidman013105.pdf)
   
• Thomas Marano, Senior Managing Director, Bear Stearns & Co, Inc., Chair of the MBS and Securitized Products Division; and Nadine Cancell, Vice President and Assistant General Counsel, The Bond Market Association, January 31, 2005 (File name: bma013105.pdf)
   
• James Killelea, January 31, 2005 (File name: jkillelea1631.htm)
   
• Harrison Clay, General Counsel, WR Hambrecht + Co., January 31, 2005 (File name: hclay013105.htm)
   
• Steve Odland, Chairman, President & CEO, AutoZone, Inc.; Chairman, Corporate Governance Task Force, Business Roundtable, January 31, 2005 (File name: brt013105.pdf)
   
• Gary G. Lynch, Executive Vice Chairman and Global General Counsel, Credit Suisse First Boston, LLC, January 31, 2005 (File name: gglynch013105.pdf)
   
• Timothy E. Peterson, Fried, Frank, Harris, Shriver & Jacobson LLP, January 31, 2005 (File name: tepeterson013105.pdf)
   
• William Michael Cunningham, Social Investment Adviser, William Michael Cunningham and Creative Investment Research, Inc., January 31, 2005 (File name: cunningham013105.pdf)
   
• Sullivan & Cromwell LLP, January 31, 2005 (File name: sullivan013105.pdf)
   
• Lindsay Kassof, Jersey City, New Jersey, January 31, 2005 (File name: lkassof6505.htm)
   
• E. Chae, January 31, 2005 (File name: echae9094.htm)
   
• Amy B.R. Lancellotta, Senior Counsel, Investment Company Institute, January 31, 2005 (File name: alancellotta013105.pdf)
   
• Wayne Boston, Southern Company, January 31, 2005 (File name: wboston013105.pdf)
   
• Edward F. Greene, General Counsel, Citigroup Global Corporate & Investment Bank, January 31, 2005 (File name: efgreene013105.pdf)
   
• Raphael M. Russo; Paul, Weiss, Rifkind, Wharton & Garrison LLP, January 31, 2005 (File name: rmrusso013105.pdf)
   
• LaSalle Broker Dealer Services Division, January 31, 2005 (File name: lasalle013105.pdf)
   
• Richard Hall, Cravath, Swaine & Moore LLP, January 31, 2005 (File name: rhall013105.pdf)
   
• Ernst & Young LLP, January 31, 2005 (File name: ernst013105.pdf)
   
• Carlos Morales, Co Chairman, SIA Federal Regulation Committee, Howard Steinberg, Co Chairman, SIA Federal Regulation Committee, John Faulkner, Chairman, SIA Capital Markets Committee and Co Chairman, SIA `33 Act Reform Task Force, Edward F. Greene, Co Chairman, SIA `33 Act Reform Task Force, January 31, 2005 (File name: cmorales013105.pdf)
   
• Todd Silverberg, General Counsel, Susquehanna International Group, LLP, January 31, 2005 (File name: tsilverberg013105.pdf)
   
• Cleary Gottlieb Steen & Hamilton LLP, January 31, 2005 (File name: cleary013105.pdf)
   
• George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts, January 31, 2005 (File name: gyungmann013105.pdf)
   
• L. Lee Bowman, Managing Director, The Kingstree Group, January 31, 2005 (File name: llbowman013105.htm)
   
• Davis Polk & Wardwell, January 31, 2005 (File name: dpw013105.pdf)
   
• Securities Law Committee of the Society of Corporate Secretaries & Governance Professionals, January 29, 2005 (File name: candaux012905.pdf)
   
• Daniel G. Weaver, Ph.D., Associate Professor of Finance, Associate Director, Whitcomb Center for Research in Financial Services, Rutgers, January 28, 2005 (File name: dgweaver012805.pdf)
   
• David Armon, COO, Newswire Association LLC, January 28, 2005 (File name: darmon013005.pdf)
   
• Cary Klafter, Vice President, Legal and Government Affairs and Corporate Secretary, Intel Corporation, January 28, 2005 (File name: cklafter013005.htm)
   
• Matthew J. Mallow, on behalf of the Committee on Securities Regulation of the Association of the Bar of the City of New York, January 28, 2005 (File name: mjmallow012805.pdf)
   
• Brinson Patrick Securities Corporation, January 28, 2005 (File name: brinson012805.htm)
   
• Jaspinder S. Sachdev, Novi, Michigan, January 28, 2005 (File name: jssachdev9689.htm)
   
• Jimmy Liu, mortgage broker, Chamblee, Georgia, January 28, 2005 (File name: jliu4040.htm)
   
• Memorandum from the Divisions of Corporation Finance and Investment Management regarding a January 26, 2005 conference call with representatives of the Investment Company Institute, dated January 27, 2005 (File name: ici012705.pdf)
   
• Harold Candland, January 27, 2005 (File name: jcandland012705.htm)
   
• David Tuttle, Seattle, Washington, January 26, 2005 (File name: dtuttle012605.htm)
   
• Herbert Chung, Non Japan Asian Equity Sales, January 26, 2005 (File name: hchung012605.htm)
   
• Jim Larkins, January 25, 2005 (File name: jlarkins012505.htm)
   
• Kellie K. Veazey, CFA, Head of Global Equity Syndicate Trading, AIM Investments, January 25, 2005 (File name: kkveazey012505.htm)
   
• Kim G. Redding, K.G. Redding & Associates, LLC, January 25, 2005 (File name: kredding012505.htm)
   
• William J. Williams, Jr., Sullivan & Cromwell LLP, January 25, 2005 (File name: wjwilliams01242005.htm)
   
• Anonymous, January 24, 2005 (File name: vinay012405.htm)
   
• Matt Hart, CFA, January 24, 2005 (File name: mhart012405.htm)
   
• Craig Millar, Portfolio Manager, Natcan Investment Management, January 24, 2005 (File name: cmillar012405.htm)
   
• Howard Schneider, Partner, Katten Muchin Zavis Rosenman, submitted on behalf of Harrisdirect, January 24, 2005 (File name: hschneider012405.pdf)
   
• Nicola Barr, Legal Department, and Sandeep Dhawan, Capital Markets Department, European Investment Bank, January 24, 2005 (File name: nbarr012405.htm)
   
• Richard Barrera, January 23, 2005 (File name: rbarrera012305.htm)
   
• Justin Martos, Graham Partners, January 23, 2005 (File name: jmartos012305.htm)
   
• Naval Goel, January 22, 2005 (File name: ngoel8786.htm)
   
• Peter Martin, January 21, 2005 (File name: pmartin012105.htm)
   
• Milo L. McPherson, Dutch John, Utah, January 21, 2005 (File name: mlmcpherson1636.htm)
   
• Weidong Huang, Ph.D., CFA, TimesSquare Capital Management, LLC, January 20, 2005 (File name: whuang012005.htm)
   
• Evan Marwell, Criterion Capital Management, January 19, 2005 (File name: emarwell011905.htm)
   
• Chad Gunther, January 19, 2005 (File name: cgunther011905.htm)
   
• Renaissance Capital, January 18, 2005 (File name: renaissance011805.htm)
   
• Jeffrey A. Schaffer, Spectrum Group Management LLC, January 18, 2005 (File name: jaschaffer011805.htm)
   
• Eric Ribner, NorthStar Capital Funds, January 18, 2005 (File name: eribner011805.htm)
   
• W. Forrest Tempel, FlyLine Partners, L.P., January 18, 2005 (File name: wftempel011805.htm)
   
• Roger Elsas, January 18, 2005 (File name: relsas011805.htm)
   
• Jeff Kitchin, Oppenheimer & Company, Institutional Equity Sales, January 18, 2005 (File name: jkitchin011805.htm)
   
• Rick Dowdle, Portfolio Manager, Arx Investment Management, January 18, 2005 (File name: rdowdle011805.htm)
   
• Mark Bodie, CFA, Octagon Credit Investors, January 16, 2005 (File name: mbodie011605.htm)
   
• David Thickens, Deephaven Capital Management, January 14, 2005 (File name: dthickens041405.htm)
   
• Adam White, CFA, Masters Capital Management, January 14, 2005 (File name: awhite011405.htm)
   
• International Bar Association, Issues and Trading in Securities Committee and Capital Markets Forum, January 14, 2005 (File name: iba011405.pdf)
   
• John Mazanec, Wasatch Advisors, January 14, 2005 (File name: jmazanec011405.htm)
   
• F. Thomas O'Halloran, Lord, Abbett & Co. LLC, January 14, 2005 (File name: ohalloran011405.htm)
   
• Alison Schatz, January 14, 2005 (File name: aschatz011405.htm)
   
• Murray Stroupe, President, private company, Toone, Tennessee, January 13, 2005 (File name: mstroupe4624.htm)
   
• Andre Shih, Grandview Capital Management, January 13, 2005 (File name: ashih011305.htm)
   
• Douglas Workman, Argent Funds Group, LLC, January 13, 2005 (File name: dworkman011305.htm)
   
• E. Price Ambler, Executive Director, Institutional Sales, CIBC World Markets, January 13, 2005 (File name: aprice011305.htm)
   
• Corey T. Gorman, Senior Architect/Systems Design of Sovereign Bank, Dorchester, Massachusetts, January 13, 2005 (File name: ctgorman6102.htm)
   
• Pat Gilbert, CIBC World Markets , January 13, 2005 (File name: pgilbert011305.htm)
   
• Bernhard Krieg, CFA, Haven Funds, January 12, 2005 (File name: bkrieg011205.htm)
   
• Lyle E. Fell, Sr., Buffalo, New York, January 12, 2005 (File name: lefell7012.htm)
   
• Matt Crouse, January 11, 2005 (File name: mcrouse011105.htm)
   
• Piers Monckton, Mark Capital LLP, January 11, 2005 (File name: markcapital011105.htm)
   
• Alexander Rybchinsky, GE Asset Management, January 11, 2005 (File name: geassetmanag011105.htm)
   
• Robert Alpert, Atlas Capital, January 11, 2005 (File name: atlascapital011105.htm)
   
• Barry C. Bruner, Wedbush Morgan Securities, January 11, 2005 (File name: wedbush011105.htm)
   
• Chris Wallis, Senior Portfolio Manager, Vaughan Nelson Investment Management, January 11, 2005 (File name: cwallis011105.htm)
   
• Thomas Bengtsson, Principled Capital Management, January 11, 2005 (File name: tbengtsson011105.htm)
   
• Denise Hogan, Las Vegas, Nevada, January 11, 2005 (File name: dhogan7642.htm)
   
• Vinay, January 10, 2005 (File name: vinay011005.htm)
   
• David Schumacher, January 10, 2005 (File name: dschumacher011005.htm)
   
• Francis D. Lanio, Managing Director-Institutional Sales, Merrill Lynch Global Markets and Investment Banking, January 10, 2005 (File name: fdlanio011005.htm)
   
• Bob Smith, January 10, 2005 (File name: bsmith01005.htm)
   
• Marvin Lutz, Senior High-Yield Analyst, Allstate Investments, LLC, January 10, 2005 (File name: mlutz011005.htm)
   
• Steve Smart-O'Connor, January 10, 2005 (File name: ssconnor011005.htm)
   
• B. Bishop, January 10, 2005 (File name: bbishop011005.htm)
   
• Ira Ginsburg, Principal, Callidus Capital Management, January 10, 2005 (File name: iginsburg011005.htm)
   
• Paul J. Rasplicka, January 10, 2005 (File name: pjrasplicka011005.htm)
   
• Andrew P. Naples, Atlanta, Georgia, January 8, 2005 (File name: apnaples3727.htm)
   
• Kevin Yorke, January 7, 2005 (File name: kyorke010705.htm)
   
• Robert Evans, January 7, 2005 (File name: revans010705.htm)
   
• Nikita Chitnis, January 7, 2005 (File name: nchitnis8020.htm)
   
• Justin R. Swearengin, Tulsa, Oklahoma, January 7, 2005 (File name: jrswearengin3975.htm)
   
• Ronald E. Ricketts, Jr., Fredericksburg, Virginia, January 6, 2005 (File name: rericketts2060.htm)
   
• Stephen Ross, New Britain, Connecticut, January 6, 2005 (File name: sross5591.htm)
   
• Mark D. Post, private investor, Woodstock, Georgia, January 6, 2005 (File name: mdpost5496.htm)
   
• Eileen S. Fuls, Jacksonville, Florida, January 6, 2005 (File name: esfuls1463.htm)
   
• Trevor G. Boswell, Sarasota, Florida, January 5, 2005 (File name: tgboswell4454.htm)
   
• Raymond V. Hard, Meriden, Connecticut, January 5, 2005 (File name: rvhard6524.htm)
   
• Kenneth Arnot, accounts manager/investment club, Union Hall, Virginia, January 5, 2005 (File name: karnot1343.htm)
   
• Memorandum from the Division of Corporation regarding a meeting with representatives of the Securities Industry Association Capital Markets Committee, dated December 9, 2004 (File name: siacmc120904.htm)
   
• John Michael Mulligan, Professional Engineer, retired, Pender Island, Canada, December 1, 2004 (File name: jmulligan8577.htm)
   
• Daniel G. Weaver, Ph.D. Associate Professor of Finance Associate Director, Whitcomb Center for Research in Financial Services, Rutgers, October 7, 2004 (File name: s73804-1.pdf)
   

http://www.sec.gov/rules/proposed/s73804.shtml