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8 December 2010 Comment Letter

Comment Letter to U.S. SEC on SOX 404(b) Compliance Study Required by Dodd-Frank Act

Kurt Schacht, JD, CFA and James Allen, CFA

Comment Letter to U.S. Securities and Exchange Commission on Study of Compliance with Section 404(b) of the Sarbanes-Oxley Act (SOX 404)

Comment Letter to U.S. Securities and Exchange Commission on Study of Compliance with Section 404(b) of the Sarbanes-Oxley Act (SOX 404)

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