COMMENT LETTERS

Project: Project 3-27E

Reference Number: 3-27E

Certain Asset Retirement Obligations
Letter Affiliation Submitted By:
1 UNIVERSITY OF MISSOURI SYSTEM JESSICA OPIE View
2 PENNSYLVANIA INSTITUTE OF CPAS CYNTHIA BERGVALL View
3 IDAHO STATE CONTROLLER'S OFFICE BRANDON PURCELL View
4 STATE OF TENNESSEE, DEPARTMENT OF AUDIT DEBORAH LOVELESS View
5 WASHINGTON SOCIETY OF CPAS OLGA DARLINGTON View
6 FLORIDA GFOA BARRY SKINNER View
7 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
8 TEXAS SOCIETY OF CPAS JERILYN BARTHEL View
9 NEW YORK STATE GFOA JOHN SAVASH AND CHRISTOPHER REINO View
10 COMMONWEALTH OF VIRGINIA MARTHA MAVREDES View
11 (UNIVERSITY OF TEXAS AT TYLER) KELSEY ANDREWS View
12 MICHIGAN OFFICE OF THE AUDITOR GENERAL DOUG RINGLER View
13 BAKER TILLY VIRCHOW KRAUSE, LLP HEATHER ACKER AND RUSSELL HISSOM View
14 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS CALVIN MCKELVOGUE View
15 PENNSYLVANIA OFFICE OF THE BUDGET ANNA MARIA KIEHL View
16 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS LARRY STAFFORD View
17 STATE OF NEW YORK, OFFICE OF THE COMPTROLLER GABRIEL DEYO View
18 AICPA JEFFREY MARKERT AND MARY FOELSTER View
19 OREGON GFOA DON HUDSON View
20 WISCONSIN DEPARTMENT OF ADMINISTRATION CINDY SIMON View
21 NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS SUE MENDITTO View
22 ASSOCIATION OF GOVERNMENT ACCOUNTANTS LEALAN MILLER View
23 MISSOURI DEPARTMENT OF TRANSPORTATION BRENDA MORRIS View
24 ILLINOIS GOVERNMENT FINANCE OFFICERS ASSOCIATION CHRISTINA COYLE View
25 WASHINGTON STATE AUDITORS OFFICE BARB HINTON View
26 STATE OF NEW YORK, OFFICE OF THE STATE COMPTROLLER SUZETTE BAKER View
27 GOVERNMENT FINANCE OFFICERS ASSOCIATION MELINDA GILDART AND MELANIE SEALE View
28 AICPA - PRIVATE COMPANIES PRACTICE SECTION MICHAEL WESTERVELT View
29 (RIO DE JANEIRO, BRAZIL)* DENISE SILVA FERREIRA JUVENAL View

PROJECTS

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