Comments on Proposed Rule:
Retention of Records Relevant to Audits and Reviews

[Release Nos. 33-8151; 34-46869; IC-25830; File No. S7-46-02]

• Comments of Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, January 21, 2003 (File name: rltrumka1.htm)
• Comments of Bruce Rosen, January 10, 2003 (File name: brosen1.txt)
• Comments of McGladrey & Pullen, LLP, December 31, 2002 (File name: mcgladrey1.htm)
• Comments of Lynette Downing, CRM, HLB Tautges Redpath, Ltd., December 27, 2002 (File name: ldowning1.htm)
• Comments of Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, December 27, 2002 (File name: bcmelancon1.htm)
• Comments of Deloitte & Touche LLP, December 27, 2002 (File name: deloitte1.htm)
• Comments of KPMG LLP, December 27, 2002 (File name: kpmg1.htm)
• Comments of Grant Thornton LLP, December 27, 2002 (File name: grantthorn1.htm)
• Comments of PricewaterhouseCoopers, December 27, 2002 (File name: pricewater1.htm)
• Comments of Ernst & Young LLP, December 27, 2002 (File name: ernstyoung1.htm)
• Comments of BDO Seidman, LLP, December 27, 2002 (File name: bdoseidman1.htm)
• Comments of Sullivan & Cromwell, December 26, 2002 (File name: sullivan1.htm)
• Comments of Donald G. DeBuck, Vice President and Controller, Computer Sciences Corporation, December 26, 2002 (File name: dgdebuck1.htm)
• Comments of Wendy S. Perez, Board President, California Board of Accountancy, December 23, 2002 (File name: wsperez1.htm)
• Comments of K. Michael Conaway, Chair, and David A. Costello, President and CEO, National Association of State Boards of Accountancy, December 23, 2002 (File name: kmconaway1.htm)
• Comments of Alexander Schaub, Director-General, European Commission, December 20, 2002 (File name: aschaub1.htm)

http://www.sec.gov/rules/proposed/s74602.shtml