Written Comments Not Presented at Hearings

• Edward L. Summers, Ph.D, CPA
• James L. Brown, Director, Center for Consumer Affairs, University Center for Continuing Education, University of Wisconsin-Milwaukee
• Todd Gerber
• Judge Frederick D. Pepple, Court of Common Pleas, Auglaize County, Ohio
• Gregory A. Tselikis, Esq.
• Edward Lamar Taylor
• Michael H. Horner, President, Tom Sawyer Camps, Inc.
• Scott Hart, President, Ellis/Hart Associates, Inc.
• Haydee Velazquez Tillotson, Owner, Tillotson Enterprises
• Mark Phigler, President, Americans for Competitive Telecommunications
• Lynn E. Turner, Chief Accountant, United States Securities and Exchange Commission
• Jim Conran, President, Consumers First
• David A. Swankin, President, Citizen Advocacy Center
• Albert A. Foer, American Antitrust Institute
• Marna S. Tucker, the law firm of Feldesman, Tucker, Leifer, Fidell & Bank LLP
• Patrick F. McCartan, Managing Partner, the law firm of Jones, Day, Reavis & Pogue
• Consumer Representatives, The Consumer Alliance
• Al Sterman, Vice President, Arizona Consumers Council & Secretary/Treasurer, Democratic Processes Center
• Washington Legal Foundation
• Lawrence J. Fox, Drinker Biddle & Reath, LLP
• American Association of Attorney-Certified Accountants, ( Written Report), ( Summary)
• Therese M. Stewart, President, Bar Association of San Francisco
• Ethics 2000 Liaison Committee, Los Angeles County Bar Association
• Ad Hoc Committee on Multidisciplinary Practice, ABA Section of Business Law
• Ramón Mullerat, Esq., Barcelona, Spain
• Board of Regents, American College of Tax Counsel
• Robert W. Thom, President/Owner, R.W. Thom & Company, Inc.
• Standing Committee on Specialization, American Bar Association
• José Mª Martí, European Financial Manager, NALCO ESPANOLA, S.A. and NALCO FRANCE, S.A.R.L.
• Damiãn Gisbert, Financial Director, Kellogg’s Espana, S.A.
• Robert W. Gordon, Professor of Law, Yale Law School
• Brian V. Howe, Chairperson, Council of the Probate and Estate Planning Section, State Bar of Michigan
• The Nallet Report, A summary by Sydney M. Cone, III and François Berbinau
• Ebonnie L. Simmons, National Association of Social Workers, Pennsylvania Chapter
• Kenneth B. Crooks, Jr., Metro Columbus Urban League, Inc.
• Stuart D. Kaufer, National Association of Social Workers, New York State Chapter
• Michael Baise, Indiana Farm Bureau, Inc.
• Bruce M. Croucher, New York State Grange
• Clarence Hightower, Minneapolis Urban League
• Bob Snead, El Paso Black Chamber of Commerce
• Sam H. Jones, Indianapolis Urban League
• Jim Akin, National Association on Social Workers, Inc., Florida Chapter
• Richard A. Poppa, Chief Executive Officer, Independent Insurance Agents Association of New York, Inc.
• Thomas L. Frazier, Executive Director, Coalition of Wisconsin Aging Groups
• Lester A. Roberts, President, Highlands County Branch, National Association for the Advancement of Colored People
• Sue Elliott, Executive Director, The Arc of Washington State, Advocates for the Rights of Citizens with Developmental Disabilities
• Ted Debro, Board Chairman, Consumers for Affordable and Reliable Services of Alabama
• Joseph A. Lackey, President, Indiana Grocery & Convenience Store Association
• Michael L. Prigoff, Lebson, Prigoff & Baker
• Melanie G. Ramey, Executive Director, Hospice Organization of Wisconsin
• Jane E. Smith, Ed. D., National Council of Negro Women
• Ronald K. Loy, President, Arthritis Foundation
• Kari Klatt, RN, CICSW, Program Coordinator, Senior Health Program, Froedtert Memorial Lutheran Hospital
• Lyndon A. Wade, ACSW, President and CEO, The Atlanta Urban League, Inc.
• Ann Statham, Institute Director and Professor, The University of Wisconsin System Women’s Studies Consortium Outreach Program
• E. L. Herrera, Executive Director, The UCP (Understanding Cerebral Palsy) of Metropolitan Dallas, Inc.
• Margaret Willis, Director, Women’s Service Club of Boston, Inc.
• Susan Lynx, RN, JD, Program Director, Minnesota Nurses Association
• Karen D. Garrett, Regional Administrator, Women in Community Service, Inc.
• Christine DiMaggio, M.Ed., Executive Director, UCP (Understanding Cerebral Palsy) of Berkshire County, Massachusetts
• Todd Kates, Ph.D., Executive Director, UCP (Understanding Cerebral Palsy) of MetroBoston, Inc.
• Antonio R. Guillen, President, Latin American Chamber of Commerce (LACC)
• Thomas Dixon, President, Tacoma Urban League
• John G. Farnan, President, National Lawyers Association
• Dennis M. Walcott, President\CEO, New York Urban League
• Karen Hastie Williams, partner, Crowell & Moring
• Leigh B. Middleditch, Jr., Esq., McGuire Woods Battle & Boothe
• Gary R. Claus, CPA, President, Pennsylvania Institute of Certified Public Accountants
• Rebecca Rapp, University of Chicago Law School '00, and other female law students and recent law graduates
• Rev. Beverly A. Lewis, Int. President/CEO, Massillon Urban League, Inc.
• Stephen Higginbotham Braunginn, President/CEO, Urban League of Greater Madison, Inc.
• Jessie O. Gooding, President, Dayton Branch NAACP
• Samuel Gresham, Jr., President & Chief Executive Officer, Columbus Urban League, Inc.
• L. Harold Levinson, Professor of Law Emeritus, Vanderbilt University Law School
• Joseph P. McMonigle, Chair, Standing Committee on Lawyers’ Professional Liability Insurance
• The Consumer Alliance
• Small Business Alliance
• Bryant G. Garth, Director, American Bar Foundation
• American Antitrust Institute, Converging Professional Services: Lawyers Against The Multidisciplinary Tide