Comments on Interim Final Rule:
Definition of Terms in and Specific Exemptions for Banks, Savings Associations, and Savings Banks Under Sections 3(a)(4) and 3(a)(5) of the Securities Exchange Act of 1934

[Release No. 34-44291; File No. S7-12-01]

• Comments of Elizabeth Shea Fries, P.C., Goodwin Procter LLP, on behalf of RMA -The Risk Management Association, October 16, 2002 (File name: esfries1.htm)

• Comments of Robert M. Kurucza, General Counsel, Bank Securities Association, Partner, Morrison & Foerster LLP, July 18, 2002 (File name: rmkurucza1.htm)

• Comments of ABA Securities Association, American Bankers Association, America's Community Bankers, Bank Securities Association, The Financial Services Roundtable, Independent Community Bankers of America, The New York Clearing House Association L.L.C., July 18, 2002 (File name: 7companies1.htm)

• Comments of Christiane G. Hyland, ACCU Executive Director, The Association of Corporate Credit Union, July 18, 2002 (File name: cghyland1.htm)

• Comments of Douglas F. Duerr, President and Chief Executive Officer, National Association of State Credit Union Supervisors, July 17, 2002 (File name: dfduerr1.htm)

• Comments of John F. Kozlowski, General Counsel, Ohio Credit Union System, July 18, 2002 (File name: jfkozlowski1.htm)

• Comments of James Delamater, President and CEO, Northeast Bank, July 18, 2002 (File name: jdelamater1.htm)

• Comments of Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, July 18, 2002 (File name: chbahin1.htm)

• Comments of Scott T. Vandeventer, Executive Vice President and Chief Operating Officer, Evangelical Christian Credit Union, July 18, 2002 (File name: stvandeventer1.htm)

• Comments of A. Pierce Stone, Chairman, Independent Community Bankers of America, July 18, 2002 (File name: apstone1.htm)

• Comments of J. Virgil Mattingly, General Counsel, Board of Governorsof the Federal Reserve; William F. Kroener, III, General Counsel, Federal Deposit Insurance Corporation; Julie L. Williams, First Senior Deputy Comptroller and Chief Counsel, Office of the Comptroller of the Currency; Board of Governors of the Federal Reserve Ssytem, Federal Deposit Insurance Corporation and Office of the Comptroller of the Currency, July 17, 2002 (File name: jvmattingly1.htm)

• Comments of Guy A. Messick, Lastowka & Messick, P.C., July 16, 2002 (File name: gamessick1.htm)

• Comments of Mary Mitchell Dunn, CUNA Senior Vice President and Associate General Counsel, Credit Union National Association, July 17, 2002 (File name: mmdunn1.htm)

• Comments of Dennis Dollar, Chairman, National Credit Union Administration, July 12, 2002 (File name: ddollar1.htm)

• Comments of Fred R. Becker, Jr., President and CEO, National Association of Federal Credit Unions, July 15, 2002 (File name: frbecker1.htm)

• Comments of Anthony J. Carfang, Partner, Treasury Strategies, Inc., Chicago, IL 60606, July 11, 2002 (File name: ajcarfang1.htm)

• Comments of Dean Hazelton, Chief Financial Officer, World Vision, Inc., July 10, 2002 (File name: dhazelton1.htm)

• Comments of Louise and Richard Browning, Philo, CA, June 21, 2002 (File name: lrbrowning1.txt)

• Comments of Kathryn A. Simpson, San Diego, June 14, 2002 (File name: ksimpson1.txt)

• Memorandum of Mary S. Head, Counsel to Commissioner Cynthia A. Glasserman, regarding meeting held on February 14, 2002 with the American Bankers Association and the American Bankers Association Securities Association, March 25, 2002 (File name: aba021402.htm)

• Memorandum of Mary S. Head, Counsel to Commissioner Cynthia A. Glasserman, regarding meeting held on February 13, 2002 with Bank of American and Banc of America Investment Securities Inc., March 25, 2002 (File name: boa021302.htm)

• Comments of Willard B. Wagner, III, September 6, 2001 (File name: s71201frmltr1.htm)

• Comments of Lois Ann Stanton, Executive Vice President and Director of Trust Services, Community Bank & Trust, SSB, Beaumont, TX, September 4, 2001 (File name: s71201frmltr1.htm)

• Comments of John H. Barr, Executive Vice President and Regional Trust Manager, Regions Bank, Tyler, TX, September 4, 2001 (File name: s71201frmltr1.htm)

• Comments of Ranelle W. Hampy, Senior Vice President and Trust Officer, Texas Gulf Bank, NA, Lake Jackson, TX, September 4, 2001 (File name: s71201frmltr1.htm)

• Comments of Walter C. Ayers, Executive Vice President, Virginia Bankers Association, SEptember 4, 2001 (File name: ayers1.htm)

• Comments of Patricia Wood, President, Chittenden Securities Inc., Burlington, VT, September 4, 2001 (File name: wood1.htm)

• Comments of Kimberly Miller, Senior Vice President and Trust Officer, PNB Financial, August 31, 2001 (File name: s71201frmltr1.htm)

• Comments of Steven M. Dow, Vice President and Trust Officer, Community and Trust Office, Community Bank and Trust, August 31, 2001 (File name: s71201frmltr1.htm)

• Comments of Jeff Scribner, Senior Vice President, Financial Services Division Manager, Citizens National Bank, August 31, 2001 (File name: s71201frmltr1.htm)

• Comments of Kathy Hayden, Senior Vice President and Trust Officer, Southside Bank, August 31, 2001 (File name: s71201frmltr1.htm)

• Comments of Richard Perryman, CPA, Vice President and Trust Officer, Guaranty Bank, Mount Pleasant, TX, August 31, 2001 (File name: s71201frmltr1.htm)

• Comments of Carol Preston, Senior Vice President and Trust Officer, Southwest Bank, Dallas, TX, August 30, 2001 (File name: s71201frmltr1.htm)

• Comments of Lori Bulman, Trust Officer, Amarillo National Bank, August 30, 2001 (File name: s71201frmltr1.htm)

• Comments of Joe Payne, CTFA, Senior Vice President and Trust Officer, Texas State Bank of San Angelo, San Angelo, TX, August 29, 2001 (File name: s71201frmltr1.htm)

• Comments of Murray Pate, President, Kanaly Trust Company, August 29, 2001 (File name: s71201frmltr1.htm)

• Comments of Wayne Spencer, President, Texas Community Bank and Trust, August 29, 2001 (File name: s71201frmltr1.htm)

• Comments of Charles Hall Jr., CEO, MaximBank, Dickinson, TX, August 27, 2001 (File name: s71201frmltr1.htm)

• Comments of Scott Heinzman, Livonia, MI, August 6, 2001 (File name: heinzman1.txt)

• Comments of Nancy Millar, President, National Organization for Women-NYC, August 2, 2001 (File name: millar1.htm)

• Comments of Joshua Tulecke Paulson, Yellow Springs, OH, August 2, 2001 (File name: paulson1.txt)

• Comments of Jeffrey P. Neubert, President and Chief Executive Officer, New York Clearing House Association LLC, August 1, 2001 (File name: neubert1.htm)

• Comments of Edward L. Yingling, Deputy Executive Vice President and Executive Director, American Bankers Association and Beth L. Climo, Executive Director, ABA Securities Association, July 17, 2001 (File name: yingling1.htm)

• Comments of James D. Sourant, Senior Trust Officer, First National Bank of Anchorage, July 18, 2001 (File name: sourant1.txt)

• Comments of Cynthia J. Crass, Callister Nebeker & McCullough, Salt Lake City, UT, July 17, 2001 (File name: crass1.htm)

• Comments of Stewart P. Greene, Chief Counsel, Securities Law, Teachers Insurance and Annuity Association-College Retirement Equities Fund, July 17, 2001 (File name: greene1.htm)

• Comments of 21 individuals of the Banking Law Committee of the Business Law Section of the American Bar Association, July 17, 2001 (File name: cohen1.htm)

• Comments of Richard H. Johnson II, Stoel Rives LLP, Salt Lake City, UT, July 17, 2001 (File name: johnson1.txt)

• Comments of A. Michelle Roberts, Executive Director, Trust Financial Services Division of the Texas Bankers Association, July 17, 2001 (File name: roberts1.htm)

• Comments of Neil Milner, President and Chief Executive Officer, Conference of State Bank Supervisors, July 17, 2001 (File name: milner1.htm)

• Comments of Jeffrey S. Missman, Vice President, Director-Regulatory Compliance, Commerce Bancshares Inc., Kansas City, MO, July 17, 2001 (File name: missman1.htm)

• Comments of Douglas F. Duerr, President and Chief Executive Officer, National Association of State Credit Union Supervisors, July 17, 2001 (File name: duerr1.htm)

• Comments of Jerry W. Powell, General Counsel, Compass Bancshares, Birmingham, AL, July 17, 2001 (File name: powell1.htm)

• Comments of James S. Keller, Chief Regulatory Counsel, PNC Financial Services Group, Inc., Pittsburgh, PA, July 17, 2001 (File name: kelly1.htm)

• Comments of Charles R. Lee, Vice President, Director of Bank Administration, MidFirst Bank, Oklahoma City, Oklahoma, July 17, 2001 (File name: lee1.htm)

• Comments of Rick D. Burtenshaw, Senior Vice President, Investment Division, Zions First National Bank, July 17, 2001 (File name: burtenshaw1.htm)

• Comments of Guy A. Messick, General Counsel, National Association of Credit Union Service Organizations, July 17, 2001 (File name: messick1.htm)

• Comments of Norimichi Kanari, President and Chief Executive Officer, Union Bank of California, San Francisco, CA, July 17, 2001 (File name: kanari1.htm)

• Comments of Ted T. Cecala, Chairman and Chief Executive Officer, Wilmington Trust Company, Wilmington, DE, July 17, 2001 (File name: cecala1.htm)

• Comments of Jeffrey Bloch, Assistant General Counsel, Credit Union National Association, July 17, 2001 (File name: bloch1.htm)

• Comments of Samuel E. Upchurch, Jr., Executive Vice President, General Counsel and Secretary, Regions Financial Corporation, July 17, 2001 (File name: upchurch1.htm)

• Comments of Dan Kempen, President and Chief Executive Officer, U.S. Central Credit Union, July 17, 2001 (File name: kempen1.htm)

• Comments of Barry P. Harris, Chairman, Bank Retail Broker Dealer Committee of the Securities Industry Association, July 17, 2001 (File name: harris1.htm)

• Comments of Gerald M. Noonan, President, The Connecticut Bankers Association, July 17, 2001 (File name: noonan1.htm)

• Comments of Lawrence R. Uhlick, Executive Director and General Counsel, The Institute of International Bankers, July 17, 2001 (File name: uhlick1.htm)

• Comments of Christiane G. Hyland, Executive Director, The Association of Corporate Credit Unions, July 17, 2001 (File name: hyland1.htm)

• Comments of Dennis Dollar, Acting Chairman, The National Credit Union Association, July 17, 2001 (File name: dollar1.htm)

• Comments of Robert I. Gulledge, Chairman, The Independent Community Bankers of America, July 17, 2001 (File name: gulledge1.htm)

• Comments of Lawrence A. Knecht, Senior Vice President and Legal Counsel, UMB Bank N.A., July 17, 2001 (File name: knecht1.htm)

• Comments of Fred Becker, Jr., President and Chief Executive Officer, National Association of Federal Credit Unions, July 17, 2001 (File name: becker1.htm)

• Comments of Michael E. Bleier, Mellon Bank, N.A., July 16, 2001 (File name: bleier1.htm)

• Comments of John F. Kozlowski, General Counsel, The Ohio Credit Union League, July 16, 2001 (File name: kozlowski1.htm)

• Comments of W. David Hemingway, Chief Financial Officer, Zions Bancorporation, July 16, 2001 (File name: hemingway1.htm)

• Comments of A. Scott Anderson, President and Chief Executive Officer, Zions First National Bank, July 16, 2001 (File name: anderson1.htm)

• Comments of William C. Mutterperl, Executive Vice President, General Counsel and Secretary, FleetBoston Financial Corporation, July 16, 2001 (File name: mutterperl1.htm)

• Comments of Bruce D. Greenspan, Senior Vice President - Trust and Investment Management Services, Vista Bank, Phillipsburg, NJ, July 16, 2001 (File name: greenspan1.htm)

• Comments of Paul V. Reagan, Senior Vice President and U.S. General Counsel, Harris Trust & Savings Bank, July 16, 2001 (File name: reagan1.htm)

• Comments of Ellen C. Tarkington, Vice President-Trust Officer and Bill Strait, Vice President-Trust Officer, July 16, 2001 (File name: tarkington1.htm)

• Comments of Thomas C. Blank, General Counsel, The Association of Independent Trust Companies, July 12, 2001 (File name: blank1.htm)

• Comments of Melanie L. Fein, Esq., Federated Investors, Inc. July 2, 2001 (File name: fein1.htm) (Includes three attachments)

• Comments of Teri Jones Cox, Vice President, HR/Compliance, Central National Bank, Enid, OK, June 12, 2001 (File name: cox1.txt)

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