COMMENT LETTERS

Project: Project 34-3E

Reference Number: 34-3E

Accounting and Financial Reporting for Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans
Letter Affiliation Submitted By:
1 PUGH, CPAS DANIEL FRANKLIN View
2 SB & COMPANY, LLC GRAYLIN SMITH AND WILLIAM SEYMOUR View
3 STATE OF TENNESSEE, DEPARTMENT OF AUDIT DEBORAH LOVELESS View
4 LABORERS' NATIONAL PENSION & RETIREMENT FUNDS RICHARD MORESCHI View
5 NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION RUSS WASSON View
6 COMMONWEALTH OF VIRGINIA, OFFICE OF THE AUDITOR OF PUBLIC ACCOUNTS MARTHA MAVREDES View
7 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS CALVIN MCKELVOGUE View
8 MISSOURI DEPARTMENT OF TRANSPORTATION BRENDA MORRIS View
9 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
10 FLORIDA GOVERNMENT FINANCE OFFICERS ASSOCIATION BARRY SKINNER View
11 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
12 STOCKTON PORT DISTRICT (CA) DIANNA BAKER View
13 STATE OF NEW YORK, OFFICE OF THE STATE COMPTROLLER SUZETTE BAKER View
14 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
15 WASHINGTON SOCIETY OF CPAS OLGA DARLINGTON View
16 GOVERNMENT FINANCE OFFICERS ASSOCIATION MELINDA GILDART AND MELANIE SEALE View

PROJECTS

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