Comments on Proposed Rule:
Conditions for Use of Non-GAAP Financial Measures

Release No. 33-8145; 34-46768; File No. S7-43-02

• Richard G. Colwell, January 16, 2003 (File name: rgcolwell1.txt)
• Jane Adams, Chair, Financial Accounting Policy Committee; Rebecca McEnally, Ph.D., CFA, Vice-President, Advocacy, AIMR; Association for Investment Management and Research, December 31, 2002 (File name: jadams1.htm)
• Stanley Keller, Chair-Committee on Federal Regulation of Securities; Thomas L. Riesenberg, Chair-Committee on Law and Accounting, American Bar Association, December 24, 2002 (File name: skeller1.htm)
• Gerald S. Backman, Chairman of the Committee on Securities Regulation, Business Law section, New York State Bar Association, December 23, 2002 (File name: gsbackman1.htm)
• Phillip Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association, December 20, 2002 (File name: phschwartz1.htm)
• Paul F. Blackburn, Corporate Controller, GlaxoSmithKline plc, December 20, 2002 (File name: pfblackburn1.htm)
• Reggie D. Adamson, Chief Accounting Officer, Jefferson-Pilot Corporation, December 19, 2002 (File name: rdadamson1.htm)
• Donna Fisher, American Bankers Association, December 19, 2002 (File name: dfisher1.htm)
• James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation, December 18, 2002 (File name: jasears1.htm)
• Samuel H. Pilch, Controller, Acting Vice President and Chief Financial Officer, The Allstate Corporation, December 18, 2002 (File name: shpilch1.htm)
• Melanie M. Lundquist, Senior Vice President and Corporate Controller, Rouse Company, December 17, 2002 (File name: mmlundquist1.htm)
• Frank H. Brod, Chair, Committee on Corporate Reporting, and David H. Sidwell Chair, SEC Subcommittee, Committee on Corporate Reporting, Financial Executives International, December 16, 2002 (File name: fhbrod1.htm)
• Mark A. Stegemoeller, Latham & Watkins, December 16, 2002 (File name: mastegemoeller1.htm)
• George Yungmann, Vice President, Financial Standards; Robert Cohen, National Policy Counsel, National Association of Real Estate Investment Trusts, December 16, 2002 (File name: gyungmann1.htm)
• Humphrey Nash, December 13, 2002 (File name: hnash1.htm)
• John F. Robertson, Principal/Portfolio Manager, RREEF America, L.L.C., December 13, 2002 (File name: jfrobertson1.htm)
• Matthew J. Maletta, Corporate Counsel and Assistant Secretary, Allergan, Inc., December 13, 2002 (File name: mjmaletta1.htm)
• Kevin B. Habicht, Executive Vice President & Chief Financial Officer, Commercial Net Lease Realty, Inc., December 13, 2002 (File name: kbhabicht1.htm)
• Jonathan Baird and John E. Lowe, Altheimer & Gray; Keith J. Nelsen and Richard Russell, Danka Business Systems PLC, December 13, 2002 (File name: bairdlowe1.htm)
• Todd Andrews, Controller, Public Storage, Inc., December 13, 2002 (File name: tandrews1.htm)
• Douglas Crocker II, Equity Residential, December 13, 2002 (File name: dcrocker1.htm)
• Stephen M Briggs, Senior Vice President - Chief Accounting Officer, Equity Office Properties Trust, December 13, 2002 (File name: smbriggs1.htm)
• Ron E. Samford, Jr., Executive Vice-President and Controller, Hibernia Corporation, December 13, 2002 (File name: resamford1.htm)
• Robert F. Dow, B. Joseph Alley, Jr., T. Clark Fitzgerald III, Stephen D. Fox, Arnall Golden Gregory LLP, December 13, 2002 (File name: redow1.htm)
• Dev Ghose, Senior Vice President-Finance and Treasurer, Health Care Property Investors, Inc., December 13, 2002 (File name: dghose1.htm)
• Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc., December 13, 2002 (File name: jwpowell1.htm)
• Douglas T. Linde, Chief Financial Officer, Boston Properties, December 13, 2002 (File name: dtlinde1.htm)
• Hans S. Weger, Chief Financial Officer, LaSalle Hotel Properties, December 13, 2002 (File name: hsweger1.htm)
• Leslie Wolfgang, Director of External Reporting and Corporate Secretary, Mid-America Apartment Communities, Inc., December 13, 2002 (File name: lwolfgang1.htm)
• Jeffrey Herbert, President and Chief Executive Officer, The New York Clearing House Association L.L.C, December 13, 2002 (File name: jherbert1.htm)
• Sullivan & Cromwell, December 13, 2002 (File name: sullivan1.htm)
• Barbara C. Canup, External Reporting Controller, Intel Corporation, December 13, 2002 (File name: bccanup1.txt)
• Cleary, Gottlieb, Steen & Hamilton, December 13, 2002 (File name: cleary1.htm)
• Ernst & Young LLP, December 13, 2002 (File name: ernstyoung1.htm)
• Charles M. Nathan, Chair of Committee on Securities Regulation, Association of the Bar of the City of New York, December 13, 2002 (File name: cmnathan1.htm)
• James F. Renz, Senior Accountant, Accounting Committee, American Council of Life Insurers, December 13, 2002 (File name: jfrenz1.htm)
• Deloitte & Touche LLP, December 13, 2002 (File name: deloitte1.htm)
• William F. Ezzell, CPA, Chairman, Board of Directors; Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, December 13, 2002 (File name: wfezzell1.htm)
• K. L. Thome, Senior Vice President, Financial Operations, General Mills, Inc., December 13, 2002 (File name: klthome1.txt)
• Edward L. Rand, Jr., Group Controller, PartnerRe Ltd., December 13, 2002 (File name: elrand1.htm)
• Sheldon L. Ray, Jr., December 13, 2002 (File name: slray1.txt)
• Jerry E. Crenshaw, Jr., Executive Vice President and Chief Financial Officer, Crescent Real Estate Equities Company, December 13, 2002 (File name: hecrenshaw1.htm)
• Donald G. DeBuck, Vice President and Controller, Computer Sciences Corporation, December 13, 2002 (File name: dgdebuck1.htm)
• Lou Fatica, Vice President, Chief Financial Officer, Associated Estates Realty Corporation, December 13, 2002 (File name: lfatica1.htm)
• Stephen C. Richter, Sr. Vice President & Chief Financial Officer, Weingarten Realty Investors, December 13, 2002 (File name: scrichter1.htm)
• Esther R. Blum, Senior Vice President, Controller and Chief Accounting Officer, Taubman Centers, Inc., December 13, 2002 (File name: erblum1.htm)
• Howard M. Sipzner, Chief Financial Officer, Equity One, Inc., December 12, 2002 (File name: hmsipzner1.txt)
• Charles F. Lowrey, CEO; Robert M. Falzon, Managing Director; Marc R. Halle, Principal, Prudential Real Estate Investors, December 13, 2002 (File name: cflowrey1.htm)
• Howard B. Nelson, Jr., Chief Financial Officer, Colonial Properties Trust, December 13, 2002 (File name: hbnelson1.htm)
• Jack Guynn, President and Chief Executive Officer, Federal Reserve Bank of Atlanta, December 13, 2002 (File name: jguynn1.htm)
• Jeffrey D. DeBoer, President & Chief Operating Officer, Real Estate Roundtable, December 13, 2002 (File name: jddeboer1.htm)
• Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc., December 13, 2002 (File name: lvcangialosi1.htm)
• PricewaterhouseCoopers LLP, December 13, 2002 (File name: pricewater1.htm)
• Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company, December 13, 2002 (File name: achanish1.htm)
• Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, December 13, 2002 (File name: cmbahin1.htm)
• Davis Polk & Wardwell, December 13 , 2002 (File name: davispolk1.htm)
• David C. Martin, Senior Manager, Group Finance, Prudential plc, United Kingdom, December 13, 2002 (File name: dcmartin1.htm)
• Yaacov M. Gross, Willkie Farr & Gallagher, December 13, 2002 (File name: ymgross1.htm)
• Charles H. Morin, Chief Executive Officer, PR Newswire Association LLC, December 13, 2002 (File name: chmorin1.htm)
• Alexander Schaub, Director-General, European Commission, Brussells, December 13, 2002 (File name: aschaub1.htm)
• KPMG LLP, December 13, 2002 (File name: kpmg1.htm)
• Ritson Ferguson, anaging Director and Chief Investment Officer; Kenneth D. Campbell, Managing Director, Clarion CRA Securities, L.P., December 12, 2002 (File name: rferguson1.htm)
• Clarine Nardi Riddle, Senior Vice President, National Multi Housing Council, December 12, 2002 (File name: cnriddle1.htm)
• Paul M. Meurer, Executive Vice President, Chief Financial Officer & Treasurer, Realty Income Corporation, December 12, 2002 (File name: pmmeurer1.htm)
• R. Gregory Fox, Executive Vice President and CFO, Post Properties, Inc., December 12, 2002 (File name: rgfox1.htm)
• Todd S. Thomson, EVP Finance, CFO, Citigroup Inc., December 12, 2002 (File name: tsthomson1.htm)
• Erica H. Steinberger, Chair-Committee on Mergers, Acquisitions and Corporate Control Contests, Association of the Bar of the City of New York, December 12, 2002 (File name: ehsteinberger1.htm)
• Karen L. Barr, General Counsel, Investment Counsel Association of America, December 12, 2002 (File name: klbarr1.htm)
• James B. Lootens, Assistant Secretary and Assistant General Counsel, Eli Lilly and Company on behalf of the Securities Law Committee of the American Society of Corporate Secretaries, December 12, 2002 (File name: jblootens1.htm)
• F. Patrick Hughes, President, Mid-Atlantic Realty Trust, December 12, 2002 (File name: fphughes1.htm)
• Richard C. Henriques, Vice President, Controller, Merck & Co., Inc., December 12, 2002 (File name: rchenriques1.htm)

• Henry B. Schram, Senior Vice President and Chief Accounting Officer, Chubb Corporation, December 11, 2002 (File name: hbschram1.htm)
• Wayne A. Mehlman, Director of Economic Issues, International Council of Shopping Centers, December 11, 2002 (File name: wamehlman1.htm)
• Paul E. Huck, Vice President and Corporate Controller, Air Products and Chemicals, Inc., December 11, 2002 (File name: pehuck1.htm)
• Thomas J. Kloc, December 11, 2002 (File name: tjkloc1.htm)
• Christopher P. Marr, Senior Vice President & Chief Financial Officer, Brandywine Realty Trust, December 11, 2002 (File name: cpmarr1.htm)
• BDO Seidman, LLP, December 10, 2002 (File name: bdoseidman1.htm)
• Mark R. Thresher, CPA, Senior Vice President – Chief Financial Officer, Nationwide Financial Services, Inc., December 3, 2002 (File name: mrthresher1.htm)
• David C. Fischer, Loeb & Loeb LLP, December 2, 2002 (File name: dcfischer1.txt)
• Todd M. Malan, Executive Director, Organization for International Investment, November 27, 2002 (File name: tmmalan1.htm)
• Matthew I. Brown, E*TRADE Brokerage Holdings, Inc., October 30, 2002 (File name: mibrown1.txt)

http://www.sec.gov/rules/proposed/s74302.shtml