Comment 1: Anonymous 10/24/06
Posted : 12/04/2006     ID ：EBSA-2006-0044-0002     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 2: Calmi/Godfrey Hammel, Danneels & Company, P.C. 11/02/06
Posted : 12/04/2006     ID ：EBSA-2006-0044-0003     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 3: Anonymous 11/19/06
Posted : 12/04/2006     ID ：EBSA-2006-0044-0004     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 4: Allen/Audit Conduct 12/09/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0005     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 5: KPMG LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0006     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 6: SS&G Financial Services, Inc. 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0007     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 7: Hastings; Nesterak/Faw, Casson & Co., LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0008     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 8: Webb; Lau/AICPA 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0009     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 9: Cadmus/New Jersey Society of Certified Public Accountants 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0010     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 10: Certner/AARP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0011     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 11: Smith/Grant Thornton LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0012     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 12: McShane/Eide Bailly LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0013     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 13: Heinrich/Schenck, SC 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0014     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 14: Roberts; Svatek/The Ohio Society of Certified Public Accountants 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0015     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 15: Banka; Rankin/Plante & Moran, PLLC 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0016     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 16: Deloitte & Touche 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0017     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 17: Hood; Buckley; Hastings/Accountants Global Network International-North America, Inc. 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0018     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 19: Peckham/Weinstein Spira & Company 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0019     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 18: Drimel/Clifton Gunderson LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0020     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 20: PricewaterhouseCoopers LLP 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0021     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 21: Minnihan; Kelleher/Mohler, Nixon & Williams 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0022     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 22: Wasser/Amper, Politziner & Mattia, P.C. 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0023     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 23: Crowe Chizek and Company LLC 12/11/06
Posted : 12/12/2006     ID ：EBSA-2006-0044-0024     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 24: White/Witt Mares 10/24/06
Posted : 01/18/2007     ID ：EBSA-2006-0044-0025     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 25: Anonymous 12/14/06
Posted : 01/18/2007     ID ：EBSA-2006-0044-0026     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 26: Porschen; Rohan/UHY LLP 12/14/06
Posted : 01/18/2007     ID ：EBSA-2006-0044-0027     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 27: Johnson; Costello/National Association of State Boards of Accountancy 01/29/07
Posted : 01/30/2007     ID ：EBSA-2006-0044-0028     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET

Comment 28: Collis/Collis & Ramos, LLP 04/27/07
Posted : 05/01/2007     ID ：EBSA-2006-0044-0029     Agency : EBSA

Comment Period Closed
Dec 11,2006 11:59 PM ET