Comments on Proposed Rule:
Proposed Amendment to Rule 102(e) of the Commission's Rules of Practice

(Rel. No. 33-7546; 34-40089; 35-26884; 39-2364; IA-1726; IC-23250; File No. S7-16-98)

• Comments of John J. Perrell III, Chair, Financial Reporting Committee (FRC) of the Institute of Management Accountants, September 17, 1998. (File name: perrell1.txt)

• Comments of Ralph and Paula Hightower, Chapin, SC, September 17, 1998. (File name: hightow1.txt)

• Comments of William L. Bown, September 5, 1998. (File name: bown1.txt)

• Comments of Arnold C. Hanish, Chief Accounting Officer, Eli Lilly and Company, September 2, 1998. (File name: hanish1.txt)

• Comments of Ron L. Taylor, September 1, 1998. (File name: taylor1.txt)

• Comments of Richard S. Levine, Managing Partner, Goldenberg Rosenthal Friedlander, LLP, September 1, 1998. (File name: levine1.txt)

• Comments of Dennis W. Adair, CPA, September 1, 1998. (File name: adair1.txt)

• Comments of Thomas Arnold, Vice President and Corporate Controller, Storage Technology Corporation, September 1, 1998. (File name: arnold1.txt)

• Comments of Kenneth A . Olson, Corp. Sec./Treas., Berry Betroleum Co., August 26, 1998. (File name: olson1.htm)

• Comments of Dennis K. Wilson, CFO, Beckman Coulter, Inc., August 26, 1998. (File name: wilson1.htm)

• Comments of David. D. Gathman, August 26, 1998. (File name: gathman1.txt)

• Comments of John R. Hecht, Executive Vice President, AMCORE Financial, Inc., August 25, 1998. (File name: hecht1.txt)

• Comments of Charles T. Bernhardt, III, CPA, Manager of Accounting & Financial Operations, The Lenfest Group & Suburban Cable Company, August 21, 1998. (File name: bernhar1.txt)

• Comments of James M. Grace, Vice President, Financial Industries Corporation, August 21, 1998. (File name: grace1.htm)

• Comments of Richard I. Miller, General Counsel and Secretary, American Institute of Certified Public Accountants (AICPA), August 20, 1998. (File name: miller6.htm)

• Comments of Peter A. Lennon, August 20, 1998. (File name: lennon1.txt)

• Comments of PricewaterhouseCoopers LLP, August 20, 1998. (File name: pricewa1.txt)

• Comments of K.M. Davis, Controller, FPL Group, Inc., August 20, 1998. (File name: fpl1.htm)

• Comments of Robert K. Elliott, Partner, KPMG Peat Marwick LLP, August 20, 1998. (File name: elloitt1.htm)

• Comments of Hobe & Lucas, CPA's, Inc., Independence, Ohio, August 20, 1998. (File name: hobe1.txt)

• Comments of Barry F. Holes CPA, Principal, Hill, Barth & King, Inc., Naples, Fla., August 20, 1998. (File name: holes1.txt)

• Comments of Bull and Associates, Austin, Tex., August 20, 1998. (File name: bull1.txt)

• Comments of Kyle E. Carrick, CPA, Sr. Financial Analyst, International Accounting, The SABRE Group, August 20, 1998. (File name: carrick1.txt)

• Comments of Timothy A. Kelley, Audit Partner, Crisp Hughes Evans, LLP, Asheville, N.C., August 20, 1998. (File name: kelley1.txt)

• Comments of Steven Polkoff, August 20, 1998. (File name: polkoff1.txt)

• Comments of Gary W. Roberson, Vice President, Finance Oil States Industries, Inc., August 20, 1998. (File name: roberso1.txt)

• Comments of Larry D. Cyrus, Finance Manager, EUS CF/EC, Ericsson, Inc., August 20, 1998. (File name: cyrus1.txt)

• Comments of K. Michael Conaway, CPA, Midland, Tex., August 20, 1998. (File name: conaway1.txt)

• Comments of anonymous, August 20, 1998. (File name: any7162.txt)

• Comments of Bernie Vonderschmitt, Chairman, Xilinx Inc., August 19, 1998. (File name: vonders1.txt)

• Comments of Joanne B. Arnett, CPA., August 19, 1998. (File name: arnett1.txt)

• Comments of Steven P. Berry, CPA, Director of Finance, Mass Storage Division, Cirrus Logic, Inc., Fremont, Calif., August 19, 1998. (File name: berry1.txt)

• Comments of James A. Doran, Chairman, Public Company Practice Committee, August 19, 1998. (File name: doran1.htm)

• Comments of James D. Lierman, CPA, August 19, 1998. (File name: lierman1.txt)

• Comments of anonymous, August 18, 1998. (File name: any7161.txt)

• Comments of John M. Lorentz, August 18, 1998. (File name: lorentz1.txt)

• Comments of M. Scot Kaufman, Sr. Vice Chairman & CFO, MBNA America Bank, N.A., August 18, 1998. (File name: kaufman1.htm)

• Comments of Ce Harrison-Wickline, CPA, August 18, 1998. (File name: harriso1.txt)

• Comments of Conrad Bruce-Tagoe, CPA, August 18, 1998. (File name: bruce1.txt)

• Comments of W. Randall Dickerson, CPA, August 18, 1998. (File name: dickers1.txt)

• Comments of Peter D. Frug, CPA, Lafayette, La., August 18, 1998. (File name: frug1.txt)

• Comments of David S. Malloy, Controller, Kids II, Inc., August 18, 1998. (File name: malloy1.txt)

• Comments of Robert J. Sonnelitter, Jr., Director, Accounting and Auditing, Reminick, Aarons & Co., LLP, August 18, 1998. (File name: sonneli1.txt)

• Comments of Ronald P. Lege, CPA, August 17, 1998. (File name: lege1.txt)

• Comments of Dominick A. Bellino, CPA, August 17, 1998. (File name: bellino1.txt)

• Comments of Richard Dillon, Cabot, Ark., August 17, 1998. (File name: dillon1.txt)

• Comments of Jay Shah, August 16, 1998. (File name: shah1.txt)

• Comments of Wayne Scroggins, August 16, 1998. (File name: scroggi1.txt)

• Comments of Mark Lenz, August 15, 1998. (File name: lenz1.txt)

• Comments of Keith L. Boroch, CPA, August 16, 1998. (File name: boroch1.txt)

• Comments of Michael D. Castleberry, CPA, August 15, 1998. (File name: castleb1.txt)

• Comments of James R. Brausen, August 14, 1998. (File name: brausen1.txt)

• Comments of Janet Casady, CPA, August 14, 1998. (File name: casady1.txt)

• Comments of R. Steele Jones, Controller, Steward, Inc., August 14, 1998. (File name: sjones1.txt)

• Comments of H. S. Hendrickson, School of Accounting, Florida International University, August 14, 1998. (File name: hendric1.txt)

• Comments of James Backus, August 13, 1998. (File name: backus1.txt)

• Comments of Frank H. Brod, CPA, Midland, Mich., August 13, 1998. (File name: brod1.txt)

• Comments of Hein & Associates LLP, August 13, 1998. (File name: hein1.htm)

• Comments of Richard E. Brodsky, August 13, 1998. (File name: brodsky1.txt)

• Comments of William V. Marino, CPA, August 13, 1998. (File name: marino1.txt)

• Comments of Mike Cormack, Manager, Equity Trading, American Century, August 12, 1998. (File name: cormack1.txt)

• Comments of Bob Knight, Dallas, Lane Gorman Trubitt, L.L.P., Tex., August 12, 1998. (File name: knight1.txt)

• Comments of Alan M. Ruppelt CPA, August 12, 1998. (File name: ruppelt1.txt)

• Comments of Erling Brakke, August 12, 1998. (File name: brakke1.txt)

• Comments of Jeff Pruett, August 12, 1998. (File name: pruett1.txt)

• Comments of Bob Nolt, August 12, 1998. (File name: bnolt1.txt)

• Comments of anonymous, August 12, 1998. (File name: rfoggnw1.txt)

• Comments of Tom Faughnan, August 12, 1998. (File name: faughna1.txt)

• Comments of Dale P. Jones, Dallas, Tex., August 12, 1998. (File name: djones1.txt)

• Comments of Albert Dennington, August 12, 1998. (File name: denning1.txt)

• Comments of Dan Ramey, Manager, KEI Operations Accounting, August 12, 1998. (File name: ramey1.txt)

• Comments of Ellis Perry Zidow, CPA, August 12, 1998. (File name: zidow1.txt)

• Comments of H. Bruce Dukeman, Chairman and CEO Dukeman Enterprises, Inc., Lima, Ohio, August 12, 1998 (File name: dukeman1.txt)

• Comments of Dr. John H. Nugent, CPA, August 11, 1998. (File name: nugent1.txt)

• Comments of Gene White, August 11, 1998. (File name: gwhite1.txt)

• Comments of Nancy L. Ryder, August 11, 1998. (File name: ryder1.txt)

• Comments of Mike Weeks, August 11, 1998. (File name: weeks1.txt)

• Comments of Eric Tanquist, August 11, 1998. (File name: tanquis1.txt)

• Comments of Donald E. Schneider, CPA MS-Taxation, August 11, 1998. (File name: schneid1.txt)

• Comments of Joel I. Reichbart, Director of Finance, Hilton East Brunswick & Towers, August 11, 1998. (File name: reichba1.txt)

• Comments of Steve Patterson, August 11, 1998. (File name: patters1.txt)

• Comments of James I. Linkous, CPA, Bluefield, West Va., August 11, 1998. (File name: linkous1.txt)

• Comments of Daniel S. Kuerner, CPA, August 11, 1998. (File name: kuerner1.txt)

• Comments of Allen A. Hodges, August 10, 1998. (File name: hodges1.txt)

• Comments of Edward T. Makela, CPA, August 10, 1998. (File name: makela1.txt)

• Comments of Howard McElroy, August 10, 1998. (File name: mcelroy1.txt)

• Comments of Mike Molinaro, August 10, 1998. (File name: molinar1.txt)

• Comments of John G. Ratliff, August 10, 1998. (File name: ratliff1.txt)

• Comments of Peter D. Rothman, Volt Information Sciences. Inc., Westbury, New York, August 10, 1998. (File name: rothman1.txt)

• Comments of Thoamas M. Tomlinson, CPA, Property Accounting Manager, Archer Daniels Midland, August 10, 1998. (File name: tomlins1.txt)

• Comments of Charlie M. Meeks, CPA, August 7, 1998. (File name: meeks1.txt)

• Comments of Terry Warfield, PricewaterhouseCoopers Research Scholar, University of Wisconsin, August 1, 1998. (File name: warfiel1.txt)

• Comments of Richard Y. Roberts, July 29, 1998. (File name: roberts1.txt)

• Comments of Richard Y. Roberts, Thelen Reid & Priest LLP, July 27, 1998. (File name: roberts5.htm)

• Comments of Kurt N. Schacht, Chief Legal Officer, State of Wisconsin Investment Board, Madison, Wisc., July 20, 1998. (File name: schacht2.htm)

• Comments of Dennis Paul Spackman, CPA, July 20, 1998. (File name: spackma1.htm)

• Comments of Bob Rouse, June 21, 1998. (File name: rouse1.txt)

http://www.sec.gov/rules/proposed/s71698.shtml