Comments on Proposed Rule:
Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date

[Release Nos. 33-8106; 34-46084; File No. S7-22-02]

• Comments of Elmer Easton, President, Three D Graphics, Inc., October 14, 2003 (File name: threed101403.htm)
• Comments of Joseph A. Grundfest, William A. Franke Professor of Law and Business, Stanford Law School, Stanford, CA; Horace L. Nash, Eileen Duffy Robinett, Robert A. Freedman, Fenwick & West LLP; Kyle V. Guse, Heller Ehrman White & McAuliffe LLP; Ann Yvonne Walker, Wilson Sonsini Goodrich & Rosati, A Professional Corporation; Linda M. DeMelis, Venture Law Group, A Professional Corporation; Paul A. Blumenstein, Gray Cary Ware & Freidenrich LLP; Lior O. Nuchi, Bingham McCutchen LLP; Michael J. Halloran, Pillsbury Winthrop LLP; October 3, 2002 (File name: mjhalloran1.htm)
• Comments of Dan T. Nguyen, October 3, 2002 (File name: dnguyen1.txt)
• Comments of Bryce Blair, Chairman, CEO and President, AvalonBay Communities, Inc., Alexandria, VA, September 24, 2002 (File name: bblair1.htm)
• Comments of Stanley Keller, Chair-Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association, September 12, 2002 (File name: skeller1.htm)
• Comments of Sean J. Egan, Managing Director, Egan Jones Ratings Company, September 11, 2002 (File name: sjegan1.htm)
• Comments of Deborah A. Lamb, Chair, U.S. Advocacy Committee and Ashwinpaul C. Sondhi, Ph.D., Chair, Financial Accounting Policy Committee, Association for Investment Management and Research, September 6, 2002 (File name: dalamb1.htm)
• Comments of Jerry W. Powell, General Counsel/Secretary, Compass Bancshares, Inc., September 5, 2002 (File name: jwpowell1.htm)
• Comments of Amy B.R. Lancellotta, Senior Counsel, Investment Company Institute, September 3, 2002 (File name: alancellotta1.htm)
• Comments of Shearman & Sterling, August 30, 2002 (File name: shearman1.htm)
• Comments of Ivy Wafford Duke, Assistant Vice President and Associate General Counsel; William M. Tartikoff, Vice President and General Counsel, Calvert Group, August 30, 2002 (File name: iwduke1.htm)
• Comments of Gerald S. Backman, Chairman of the Committee, Securities Regulation Committee of the Business Law Section of the New York State Bar Association, August 29, 2002 (File name: gsbackman1.htm)
• Comments of Carl B. Wilkerson, Chief Counsel, Securities & Litigation, American Council of Life Insurers, Association for Advanced Life Underwriting and the National Association of Insurance and Financial Advisors, August 29, 2002 (File name: cbwilkerson1.htm)
• Comments of Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, Boston, MA, August 29, 2002 (File name: edroiter1.htm)
• Comments of Dr David Ladipo, Senior Associate, Institutional Design Ltd, August 29, 2002 (File name: dladipa1.txt)
• Comments of Patrice C. Scatena, Senior Counsel, Corporate Affairs and Treasury Operations, Intel Corporation, Santa Clara, CA, August 26, 2002 (File name: pcscatena1.htm)
• Comments of Lee S. Ainslie III, Managing Partner and Jane B. Adams, Senior Analyst, Maverick Capital, August 26, 2002 (File name: lsainslie1.htm)
• Comments of Sullivan & Cromwell, August 26, 2002 (File name: sullivan1.htm)
• Comments of James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation, August 26, 2002 (File name: jasears1.htm)
• Comments of Raymond McDaniel, President, Moody's Investors Service, August 26, 2002 (File name: rmcdaniel1.htm)
• Comments of James M. Barkley, Esq., General Counsel, Simon Property Group, Inc., Indianapolis, IN, August 26, 2002 (File name: jmbarkley1.txt)
• Comments of Cleary, Gottlieb, Steen & Hamilton, August 26, 2002 (File name: cleary1.htm)
• Comments of James A. Bell, Vice President Finance and Corporate Controller, The Boeing Company, August 26, 2002 (File name: jabell1.htm)
• Comments of Donald R. Reynolds, Wyrick Robbins Yates & Ponton LLP, August 26, 2002 (File name: drreynolds1.htm)
• Comments of KPMG LLP, August 26, 2002 (File name: kmpg1.htm)
• Comments of Marcy Engel, Managing Director & Managing Deputy, General Counsel, Citigroup Inc., August 26, 2002 (File name: mengel1.htm)
• Comments of Perkins Coie LLP, August 26, 2002 (File name: perkins1.htm)
• Comments of PricewaterhouseCoopers LLP, August 26, 2002 (File name: pricewater1.htm)
• Comments of Foley Hoag LLP, August 26, 2002 (File name: foley1.htm)
• Comments of Luke A. Lands, Senior Vice President and Controller, ProLogis, August 26, 2002 (File name: lalands1.htm)
• Comments of Jay P. Hartig, Chair, AICPA SEC Regulations Committee, AICPA, August 26, 2002 (File name: jphartig1.htm)
• Comments of K.M. Davis, Controller and Chief Accounting Officer, August 26, 2002 (File name: kmdavis1.txt)
• Comments of Karen L. Barr, General Counsel, Investment Counsel Association of America, August 26, 2002 (File name: kbarr1.htm)
• Comments of David H. Sidwell, Chair, SEC Subcommittee of the Committee on Corporate Reporting, Financial Executives International, August 26, 2002 (File name: dhsidwell1.htm)
• Comments of Gregory K. Silvers, Vice President & General Counsel, Entertainment Properties Trust, 30 West Pershing Road, Kansas City, Mo., August 26, 2002 (File name: gksilvers1.htm)
• Comments of Patrice C. Scatena, Senior Counsel, Corporate Affairs and Treasury Operations, Intel Corporation, August 26, 2002 (File name: intel1.htm)
• Comments of Michael A. Harring, Corporate Secretary and Associate General Counsel, Deere & Company, August 26, 2002 (File name: maharring1.txt)
• Comments of Alvin C. Rodack, CCM, Associate Treasurer, The Ohio State University, Chairman-AFP Government Relations Committee; and James R. Haddad, CCM, Vice President, Corporate Finance, Cadence Design Systems, Inc., Chairman-AFP Financial Accounting and Investor Relations (FAIR) Task Force, Association for Financial Professionals, August 26, 2002 (File name: acrodack1.htm)
• Comments of John E. Lowe and Jonathan Baird, Altheimer & Gray, Chicago, Ill., August 26, 2002 (File name: jelowe1.htm)
• Comments of Hogan & Hartson L.L.P., August 26, 2002 (File name: hogan1.htm)
• Comments of Tony M. Edwards, Senior Vice President & General Counsel, National Association of Real Estate Investment Trusts, August 26, 2002 (File name: tmedwards1.htm)
• Comments of Charles H. Morin, Chief Executive Officer, PR Newswire Association LLC, August 26, 2002 (File name: chmorin1.htm)
• Comments of Clay W. Hamlin, III, Chief Executive Officer, Corporate Office Properties Trust, August 26, 2002 (File name: cwhamlin1.htm)
• Comments of John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation, August 26, 2002 (File name: jdsheehan1.htm)
• Comments of Deloitte & Touche LLC, August 26, 2002 (File name: deloitte1.htm)
• Comments of Michael Maturo, Executive Vice President & Chief Financial Officer, Reckson Associates Realty Corp., August 26, 2002 (File name: mmaturo1.txt)
• Comments of Hans Weger, Chief Financial Officer, LaSalle Hotel Properties, Bethesda, Md., August 26, 2002 (File name: hweger1.htm)
• Comments of Richard F. Langan, Jr., Co-Chair of the Disclosure Subcommittee, Committee on Securities Regulation of the Association of the Bar of the City of New York, August 26, 2002 (File name: rflangan1.htm)
• Comments of Craig S. Tyle, General Counsel, Investment Company Institute, August 23, 2002 (File name: cstyle1.htm)
• Comments of Arthur J. Radin, Certified Public Accountant, Radin, Glass & Co., August 23, 2002 (File name: ajradin1.htm)
• Comments of Ernst & Young, August 23, 2002 (File name: ernst1.htm)
• Comments of Richard Rasley, Executive VP, Secretary, Co-General Counsel, Great Lakes REIT, August 21, 2002 (File name: rrasley1.htm)
• Comments of David Goldberg, Vice President and Senior Counsel, Public Storage, Inc, Glendale, Calif., August 21, 2002 (File name: dgoldberg1.htm)
• Comments of John S. Gates, Jr., Co-Chairman and CEO, CenterPoint Properties Trust, August 21, 2002 (File name: jsgates1.txt)
• Comments of Paul F. Robinson, Executive Vice President, Secretary and General Counsel, Mid-Atlantic Realty Trust, August 20, 2002 (File name: pfrobinson1.htm)
• Comments of Jo Ann Golden, President, New York State Society of Certified Public Accountants, August 19, 2002 (File name: jagolden1.htm)
• Comments of William F. Galvin, Secretary of the Commonwealth, The Commonwealth of Massachusetts, State House, Boston, Mass., August 19, 2002 (File name: wfgalvin1.htm)
• Comments of Stephen J. Cosgrove, Vice President, Corporate Controller, Johnson & Johnson, New Brunswick, N.J., August 19, 2002 (File name: sjcosgrove1.htm)
• Comments of Jim Markey, Vice President and Chief Counsel--Securities and International, Kellogg Company, August 13, 2002 (File name: jmarkey1.txt)
• Comments of Dan Nguyen, August 3, 2002 (File name: dnguyen1.txt)
• Comments of Ronald J. Stauber, Law Corporation, Los Angeles, Calif., July 26, 2002 (File name: rjstauber1.htm)
• Comments of Thorsten Sellhorn, MBA, Lehrstuhl für Internationale Unternehmensrechnung, Bochum, Germany, July 8, 2002 (File name: tsellhorn.txt)
• Comments of W. Hardy Callcott, SVP & General Counsel, Charles Schwab & Co., Inc., July 2, 2002 (File name: whcallcott1.htm)
• Comments of Steve Quinlivan, Leonard, Street and Deinard, Minneapolis, Minn., June 25, 2002 (File name: quinlivan1.txt)
• Comments of David F. Baird, Senior Partner, FD Innovations, Nashville, Tenn., June 20, 2002 (File name: dfbaird1.txt)
• Comments of K. Steven Hall, June 18, 2002 (File name: kshall1.txt)
• Comments of Bruce Hutton, June 13, 2002 (File name: bhutton1.txt)
• Comments of Bernard E. Klein, Sonar Radio Corp., Hollywood, Fla., June 13, 2002 (File name: beklein1.htm)

http://www.sec.gov/rules/proposed/s72202.shtml