Global Crossing / Four Seasons Nursing Homes / Wal-Mart / Glass Lewis / Enron / Equity Funding / New York Stock Exchange / Hackett Benchmarking Solutions / Penn Central / SOX / National Student Marketing / WorldCom / CNN / Standards Advisory Group / /
Continent
America / /
Country
United States / /
Currency
USD / / /
Event
Delayed Filing / Bankruptcy / Restatement / Reorganization / Person Communication and Meetings / /
IndustryTerm
information technology security controls / large / lease accounting / finance executives / risk management / finance / high technology / lease accounting rules / internet bubble / finance functions / fundamental accounting transactions / proper accounting / finance employees / /
MarketIndex
S&P 500 / DJIA / Dow 30 / /
Organization
Commission on Auditors / Yale / Treadway Committee / National Commission on Fraudulent Financial Reporting / Treadway Commission / United States Senate / Congress / Public Company Accounting Oversight Board / Committee of Sponsoring Organizations / Texas State Board of Public Accountancy / AICPA / Public Accounting Oversight Board / Securities and Exchange Commission / /
Person
Jonathan G. Katz / Manuel F. Cohen / William O. Douglas / / /
Position
Chief Executive / Chief Executive Officer / incumbent auditor / Chief Financial Officers / auditor / CFO and controller / General / Secretary / CEO / Chairman / Major / independent auditor / CFO / controller / /
April 12, 2005 Mr. Jonathan G. Katz, Secretary Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C[removed]Reference: File Number 4-497