A- 1
A- 2 A- 3 A- 4 A- 5 A- 6 A- 7 A- 8
A- 9 A-10 A-ll
A-12
A-13 A-14 A-15
LIST OF COMMENT LETTERS
CPAE, Inc.
R. Bob Smith President
Emory University Albert J. Bows
Gibson, Dunn & Crutcher Francis M. Wheat
Wright State University Dean S. Eiteman
Donald A. Helmer CPA
Richard J. Sullivan CPA
Tulane University Stephen A. Zeff
The Institute of Internal Auditors, Inc.
William E. Perry
Director of EDP and Research
John R. Connelly, Jr.
CPA
Avery, Olson, Christie, Lyle Joseph B. Olson
Pennsylvania Institute of CPAs George L. Bernstein President
The Cleveland Electric Illuminating Company
Edgar H. Maugans
Vice President & Controller
Rob G. Berkhof
Rob G. Berkhof
AT&T
W. W. Brown Assistant Comptroller