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Project: FSP

Reference Number: FSPFAS157D

Determining the Fair Value of a Financial Asset in a Market That Is Not Active

Letter	Affiliation	Submitted By:
1	COMMERCE BANCSHARES, INC.	JEFFREY ABERDEEN	View
1A	COMMERCE BANCSHARES, INC.	JEFFREY ABERDEEN	View
2		A. BAYARD CLARK	View
3	VIEWPOINT BANK	PATTI MCKEE	View
4	WILMINGTON TRUST COMPANY	DAVID R. GIBSON	View
5		BRUCE W. ELDER	View
6	WALKER FRAUD EXAMINERS, INC.	FRANK WALKER	View
7		GREGORY P. HANSON	View
8		CARL MEMMER	View
9		STEPHEN LANGE RANZINI	View
10		JEFFRY ROGERS	View
11		JEFF BAUMGARTNER	View
12		WILLIAM C. MAYER	View
13		PHILIP J. SANTARELLI	View
14	SULLIVAN & COMPANY, LTD.	KEVIN SULLIVAN	View
15		IMRAN VANKER	View
16		MUHAMMAD KHAN	View
17		JUDITH GROSS	View
18	ABBOTT	FRANK J. LOUGHERY	View
19	RICS/ASFMRA/ASA		View
20		RONALD D. DIMATTIA	View
21		THOMAS W. HAM	View
22	BLUESTONE TRADING, LLC	DAN PITKOW	View
22A	BLUESTONE TRADING, LLC	DAN PITKOW	View
23		JOHN DONALDSON	View
24		JORDAN MUSE	View
25	FINANCIAL REPORTING ADVISORS, LLC		View
26	CENTER FOR AUDIT QUALITY	CYNTHIA M. FORNELLI	View
27	HIGHWOODS PROPERTIES, INC.	TERRY L. STEVENS	View
28	WINTRUST FINANCIAL CORPORATION	EDWARD J. WEHMER	View
28A	WINTRUST FINANCIAL CORPORATION	EDWARD J. WEHMER	View
29	AICPA/ACSEC	JAY HANSON	View
30		LYNDA M. DENNIS	View
31		DONALD E. GORTON	View
32		JOSEPH C. JEFFERIS	View
33	SYSTEMS UNITED CORPORATE CREDIT UNION	THOMAS R. GRAHAM	View
33A	SUNCORP CORPORATE CREDIT UNION	THOMAS R. GRAHAM	View
34	SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIAT	MATTHEW L. SCHROEDER	View
35	HARRINGTON WEST FINANCIAL GROUP	CRAIG J. CERNY	View
36	GLASS, LEWIS & CO., LLC	MICHAEL LOFING	View
37	FTN FINANCIAL	STEVE TWERSKY	View
38	PIERCY BOWLER TAYLOR & KERN	L. RALPH PIERCY	View
39	PROVIDENT BANKSHARES	DENNIS A. STARLIPER	View
40	PERFORMANCE TRUST CAPITAL PARTNERS, LLC	RICHARD S. BERG	View
40A	PERFORMANCE TRUST COMPANIES	JAMES V. LORENTSEN	View
41		JEREMY R. CALVA	View
42		TERENCE J. PITRE	View
43		ANDREW WANG	View
44	ANDREW DAVIDSON & CO., INC.		View
45	MORTGAGE BANKERS ASSOCIATION	JOHN A. COURSON	View
46	MEMBERS UNITED CORPORATE FEDERAL CREDIT UNION	TODD M. ADAMS	View
47	CREDIT SUISSE GROUP	RUDOLF BLESS	View
48		MARK A. HUGHES	View
49	WESTERN CORPORATE FEDERAL CREDIT UNION	BOB SIRAVO	View
50	DEUTSCHE BANK	CHARLOTTE JONES	View
51		MORTIMER J. O'SHEA	View
52	INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, I	LAURIN SMITH	View
53	STATE OF NEW YORK BANKING DEPARTMENT	JOHN MCENERNEY	View
54		PAMELA S. SIMMONS	View
54A		RICHARD C. GLENN, JR.	View
54B		GRACIE B. MCCLARY	View
54C		MARK HARRITAN	View
54D		MICHELLE N. BROWN	View
54E		CRAIG BROCK	View
54F		MURCHISON "BO" BIGGS	View
54G		ALAN W. THOMPSON	View
54H		JAMES G. GRAHAM	View
54I		HAYES PETTEWAY	View
54J		KIM B. FELTS	View
54K		ANTHONY M. HENRY	View
54L		KIM T. HUTCHENS	View
54M		JONATHAN N. KRIEPS	View
54N		DEREK U. EZZELL	View
54O		JANE B. BLACKMON	View
54P		KIMBERLY L. NEISLER	View
54Q		J. DANIEL HARDY	View
54R		FREDA H. GORE	View
55		MICHAEL COLTHARP	View
55A		MICHAEL COLTHARP	View
56	UBS AG	JOHN GALLAGHER	View
57	MCG CAPITAL CORPORATION	STEVEN F. TUNNEY	View
58	FANNIE MAE	GREGORY N. RAMSEY	View
59	DATATECH MANAGEMENT	ROBERT B. PERRY	View
60	COMMERCIAL MORTGAGE SECURITIES ASSOCIATION	DOTTIE CUNNINGHAM	View
61	ROCKY MOUNTAIN BANK & TRUST	DOUGLAS L. MCCLURE	View
62		JOHN ENG	View
63	ASSOCIATION FOR FINANCIAL PROFESSIONALS	JUNE M. JOHNSON	View
64	DUFF & PHELPS, LLC	DAVID L. LARSEN	View
65	ASSOCIATION OF CORPORATE CREDIT UNIONS	BRAD L. MILLER	View
66	NEW YORK COMMUNITY BANCORP, INC.	JOSEPH R. FICALORA	View
67	NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS	B. DAN BERGER	View
68	GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES	KEVIN SPATARO	View
69	CENTER FOR CAPITAL MARKETS COMPETITIVENESS	RICHARD H. MURRAY	View
70	U.S. BANCORP	TERRANCE R. DOLAN	View
71	SOUTHWEST CORPORATE FEDERAL CREDIT UNION	MELISSA WARDELL	View
72	SAVVYSOFT	RICH TANENBAUM	View
73	THE REAL ESTATE ROUNDTABLE	JEFFREY D. DEBOER	View
74	U.S. CENTRAL FEDERAL CREDIT UNION	FRANCIS LEE	View
75	FIRST COMMONWEALTH FINANCIAL CORPORATION	EDWARD J. LIPKUS III	View
76		JAMES J. CONSAGRA, JR.	View
77	CORPORATE ONE FEDERAL CREDIT UNION	LEE C. BUTKE	View
78	AIA/ACLI	PHILLIP L. CARSON	View
79	NATIONWIDE INSURANCE GROUP	MARTHA L. FRYE	View
80		TOM SCHRYER	View
81	CREDIT UNION NATIONAL ASSOCIATION	MARY MITCHELL DUNN	View
82	ALCOA INC.	TONY R. THENE	View
83	AMERICAN BANKERS ASSOCIATION	DONNA J. FISHER	View
84		AKIHIKO KABE	View
85	CITIGROUP, INC.	ROBERT TRAFICANTI	View
86	WEST VIRGINIA CORPORATE CREDIT UNION	CHARLES E. THOMAS	View
87	MARKIT GROUP LIMITED	NIGEL HYDE	View
88	MOODY''S INVESTORS SERVICE	WALLACE ENMAN	View
89	INVESTORS TECHNICAL ADVISORY COMMITTEE	REBECCA MCENALLY	View
90		JEANNE SCHMIDT	View
91	SAN DIEGO METROPOLITAN CREDIT UNION	ADELE SANDBERG	View
92	HIGHLAND FINANCIAL PARTNERS, L.P.	CLIFFORD STOOPS	View
92A	HIGHLAND FINANCIAL PARTNERS, L.P.	CLIFFORD STOOPS	View
93		STEVE BUMANN	View
94		SCOTT CHRISTENSEN	View
95	FINANCIAL EXECUTIVES INTERNATIONAL/CCR	ARNOLD C. HANISH	View
96	CFA INSTITUTE/CDPC	KURT N. SCHACHT	View
97	HURON CONSULTING GROUP	JEFFREY H. ELLIS	View
98		ROGER ROSENWALD	View
99	CAPMARK FINANCIAL GROUP INC.	PAUL W. KOPSKY	View
100		ALLEN BENN	View
101		MARY ELLEN OLIVERIO	View
102	MEMBER OF CONGRESS	MARK STEVEN KIRK	View

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