Comments on Proposed Rule:
XBRL Voluntary Financial Reporting Program on the Edgar System

[Release Nos. 33-8496, 34-50453, 35-27894, 39-2498, IC-26622; File Number S7-35-04]

• Mark Deibert, PhD., Professor of Economics University of Providence, Boise, Idaho, November 19, 2005 (File name: s73504-31.htm)
   
• James G. Squyres, President, Buyside Research, Darien, Connecticut, November 19, 2005 (File name: jgsquyres4522.htm)
   
• Grant Thornton LLP, January 21, 2005 (File name: gthornton012105.pdf)
   
• PricewaterhouseCoopers LLP, November 18, 2004 (File name: price111804.pdf)
   
• Steven O. App, Deputy to the Chair and Chief Financial Officer; Robert F. Storch, Chief Accountant; and Michael E. Bartell, Chief Information Officer; Federal Deposit Insurance Corporation, November 15, 2004 (File name: app111504.pdf)
   
• David B. Armon, Chief Operating Officer, PR Newswire Association LLC, November 11, 2004 (File name: s73504-23.pdf)
   
• Deloitte & Touche LLP, November 11, 2004 (File name: deloittetouche111104.pdf)
   
• Michael J. Holliday, Chair of the Committee, Committee on Securities Regulation, Business Law Section, New York State Bar Association, November 5, 2004 (File name: csr-bls-nysba110504.pdf)
   
• Larry R. White, CMA, CFM, CPA, Chair, Board of Directors, The Institute of Management Accountants, November 1, 2004 (File name: s73504-21.pdf)
   
• Mary M. West, Chair, Call Report Modernization Steering Committee, Federal Financial Institutions Examination Council, November 1, 2004 (File name: mmwest110104.pdf)
   
• Robert J. Kueppers, Chair, Center for Public Company Audit Firms; Stuart R. Benton, CPA, Chair, Business Industry Executive Committee; and Alan W. Anderson, Senior Vice President, Member & Public Interests, American Institute of Certified Public Accountants, November 1, 2004 (File name: aicpa110104.pdf)
   
• Eric Paul Linder, CFA, New York, New York, November 1, 2004 (File name: eplinder110104.pdf)
   
• Garry Lowenthal, Chair, and Taylor Hawes, Vice Chair, Committee on Finance and Information Technology, Financial Executives International, November 1, 2004 (File name: glowenthal110104.pdf)
   
• Scott Di Valerio, Vice President, Corporate Controller, Microsoft Corporation, November 1, 2004 (File name: sdivalerio110104.pdf)
   
• American Accounting Association, November 1, 2004 (File name: aaa110104.pdf)
   
• Larry R. White, CMA, CFM, CPA, Chair, Board of Directors, Institute of Management Accountants, November 1, 2004 (File name: ima110104.pdf)
   
• KPMG LLP, November 1, 2004 (File name: kpmg110104.pdf)
   
• Blast Radius, November 1, 2004 (File name: blast110104.pdf)
   
• Ernst & Young LLP, November 1, 2004 (File name: ernstyoung110104.pdf)
   
• Gregory M. Smith, Director - Operations/Compliance & Fund Accounting, Investment Company Institute, November 1, 2004 (File name: ici110104.pdf)
   
• Arthur M. Fliegelman, Chair, and Steve Percoco, Vice Chair, Committee for Improved Corporate Reporting, The New York Society of Security Analysts, October 29, 2004 (File name: s73504-19.pdf)
   
• Richard K. Bonaparte, on behalf of the Consortium of EDGAR Filing Agents and Software Developers, October 29, 2004 (File name: cfasd102904.htm)
   
• Gary A. Wicklund, Executive Director, Capricorn Research, Coralville, Iowa, October 29, 2004 (File name: gawicklund1502.htm)
   
• Susan Strausberg, Chief Executive Officer and President, EDGAR Online, Inc., October 29, 2004 (File name: sstrausberg1410.htm)
   
• Steve Cushing, Green Valley, Arizona, October 25, 2004 (File name: scushing6789.htm)
   
• James L. Nesfield, fisherman, Englehard, North Carolina, October 19, 2004 (File name: jlnesfield7771.htm)
   
• Barry J. Reischling, Seattle, Washington, October 8, 2004 (File name: bjreischling100804.pdf)
   
• Shawn A. Blaney, Arbortext XML Solutions, Waltham, Massachusetts, October 7, 2004 (File name: sablaney8420.htm)
   
• Gordon Gerwig, President, Spredgar Software, Sacramento, California, October 6, 2004 (File name: ggerwig6973.htm)
   
• C. R. Fonseca, Netherlands, October 3, 2004 (File name: crfonseca9822.htm)
   
• Neil Hershberg, Vice President, Global Media, Business Wire, August 18, 2004 (File name: nhershberg081804.pdf)
   

http://www.sec.gov/rules/proposed/s73504.shtml