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20 April 2009 Comment Letter

Comment Letter to the U.S. SEC: Roadmap for Use of Financial Statements in Accordance with IFRS by U.S. Issuers

Kurt Schacht, JD, CFA and Gerald I White, CFA

Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers.

Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers.

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