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Mr. Robert K. Herdman Chief Accountant U.S. Securities and Exchange Commission 450 Fifth Street, NW Washington, DC, 20549 | Mr. Edmund L. Jenkins Chairman Financial Accounting Standards Board 401 Merritt 7, P.O. Box 5116 Norwalk, CT, 06856-5116 | Mr. James C. Castellano Chairman of the Board AICPA Rubin, Brown, & Gornstein, LLP, 230 South Bemiston St. Saint Louis, MO, 63105 |
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Miss. Grace L. Hinchman Senior Vice President - Public Affairs Financial Executives International | Mr. Thomas J. Linsmeier Associate Professor of Acounting & Information Systems Eli Broad College of Business, Michigan State University N256 North Business Complex East Lansing, MI, 48824-1121 |
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