List of Participants and Comments for the
SEC Roundtable on Implementation of Internal Control Reporting Provisions

Participants

Philip D. Ameen
Vice President and Comptroller
General Electric Company

Mark J. P. Anson
Chief Investment Officer
California Public Employees' Retirement System

The Honorable Charles A. Bowsher   (statement)
Former Comptroller General
U.S. Government Accountability Office

Frank H. Brod   (statement)
Vice President & Controller
The Dow Chemical Company
Chair, Financial Executives International Committee on Corporate Reporting

William J. Brunner   (statement)
Chief Financial Officer, Vice President, and Treasurer, First Indiana Corporation; Chairman, American Banker's Association Accounting Committee

The Honorable Mary K. Bush   (statement)
President
Bush International, Inc.

H. Rodgin Cohen   (statement)
Chairman
Sullivan & Cromwell LLP

J. Michael Cook
Audit Committee Chairman, Comcast Corporation and International Flavors & Fragrances; Audit Committee Member, The Dow Chemical Company and Eli Lilly and Company

James E. Copeland, Jr.
Representative of U.S. Chamber of Commerce
Audit Committee Chair, Equifax, Inc., Audit Committee Member, Coca-Cola Enterprises and ConocoPhillips

Colleen Cunningham
President and Chief Executive Officer
Financial Executives International

Nick S. Cyprus
Senior Vice President, Controller and Chief Accounting Officer
The Interpublic Group of Companies

Alex Davern
Chief Financial Officer and Senior Vice President of Manufacturing and IT Operations, National Instruments; Chairman, American Electronics Association (AeA) committee on the reform of Sarbanes-Oxley 404

Samuel A. DiPiazza, Jr.   (statement)
Global Chief Executive Officer
PricewaterhouseCoopers, International

Lisa A. Flavin
Vice President - Audit
Emerson Electric Co.

Timothy P. Flynn
Vice Chair of Audit Practice
KPMG

• Letter from KPMG LLP
• Letter from Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP (attachment)
   

The Honorable Barbara Hackman Franklin
President and CEO, Barbara Franklin Enterprises
former US Secretary of Commerce; Director, Aetna, Inc., The Dow Chemical Company, Milaron Inc., MedImmune, Inc., and GenVec, Inc.
Audit Committee Chair, Aetna Inc. and MedImmune, Inc.; Audit Committee member, GenVec, Inc.; Director, The Dow Chemical Company and Milacron, Inc.; Member, PCAOB Advisory Council

Kimberly Parker Gavaletz
Vice President, Corporate Internal Audit
Lockheed Martin Corporation

Susan C. Gordon
Senior Vice President and Chief Accounting Officer
Viacom

Robert Greifeld
President and Chief Executive Officer
The Nasdaq Stock Market, Inc.

Jay L. Haberland
Vice President of Business Controls
United Technologies Corporation

Curtis L. Hage   (statement)
Chairman and Chief Executive Officer
Home Federal Bank

Robert Hodgkinson
Secretary
Turnbull Review Group

Keith E. Holmberg
Vice President of Financial Control Processes
British Petroleum

Michele J. Hooper   (statement)
President, Chicago Chapter, National Association of Corporate Directors; Managing Partner of The Directors' Council; Audit Committee Chair, Target Corporation and PPG Industries, Inc.; Board member AstraZeneca PLC, and Davita Inc.

Jay Howell
Associate Director of Assurance Northwest region
BDO Seidman

John J. Huber
Partner
Latham & Watkins LLP

• Statement
   
• Letter from Latham & Watkins
   

Gregory J. Jonas   (statement)
Managing Director of Accounting Specialists Group
Moody's Investors Service

Larry J. Koch
Partner
Deloitte & Touche LLP

• Deloitte & Touche LLP Statement (attachment)
   
• Letter from Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP (attachment)
   

Randall S. Kroszner
Professor of Economics
University of Chicago

Robert J. Kueppers
Chairman, Executive Committee of the AICPA's Center for Public Company Audit Firms; Vice Chairman & National Managing Partner - Professional, Risk, and Regulatory Matters, Deloitte & Touche USA LLP

• Letter from the Center for Public Company Audit Firms
   
• Letter from Deloitte & Touche
   
• Letter from Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP (attachment)
   

Ron Lalonde   (statement)
Senior Executive Vice-President and Chief Administrative Officer
Canadian Imperial Bank of Commerce

Deborah Lambert
Founding Partner
Johnson Lambert & Company

Lee Level   (statement)
Corporate Vice President and Chief Financial Officer
Computer Sciences Corporation

Peter D. Lyons   (statement)
Partner
Shearman & Sterling LLP

Rebecca T. McEnally
Senior Director, Capital Markets Policy
CFA Centre for Financial Market Integrity

Robert H. Miles
Senior Vice President, Controller
Washington Mutual, Inc.

Peter F. Minan
Partner
KPMG LLP

• Letter from KPMG LLP
• Letter from Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP (attachment)
   

Charles H. Noski
Audit Committee Chairman, Microsoft Corporation; Director, Northrop Grumman Corporation

Edward E. Nusbaum   (statement)
Chief Executive Officer and Executive Partner
Grant Thornton, LLP

Dr. Klaus Patzak
Corporate Vice President Financial Reporting and Controlling
Siemens Aktiengesellschaft, Munich

David L. Shedlarz
Principal Financial Officer
Pfizer, Inc.

Damon A. Silvers   (statement)
Associate General Counsel
American Federation of Labor and Congress of Industrial Organizations

Teresa F. Sparks
Vice President and Corporate Controller
Symbion, Inc.

Garrett L. Stauffer   (statement)
Senior Partner, National Risk & Quality Practice
PricewaterhouseCoopers LLP

Shelley S. Stein   (statement)
Chief Operating Officer
Grant Thornton LLP

Casey J. Sylla
Chairman and President
Allstate Financial

Tom Szlosek
Vice-President and Controller
Honeywell International Inc.

Dr. Albert M. Teplin
Audit Committee Chair, Viad Corp.; Audit Committee Member, MoneyGram International

John A. Thain
Chief Executive Officer
New York Stock Exchange

James S. Turley   (statement)
Chairman and Chief Executive Officer
Ernst & Young

Lynn E. Turner   (statement)
Managing Director of Research
Glass, Lewis & Co.

Richard G. Ueltschy   (statement)
Executive in Charge of Financial Institution audit practice
Crowe Chizek & Company L.L.C.

The Honorable David M. Walker
Comptroller General of the United States

Ann Yerger
Executive Director
Council of Institutional Investors