Responses to the FEE Discussion Paper Comfort Letters Issued in relation to Financial Information in a Prospectus

Credit Suisse First Boston

Deutsche Bank (Germany)

Deutsches Aktieninstitut (DAI) (Germany)

IFAC IAASB Comfort Letters Task Force

Institut der Wirtschaftsprüfer (IDW) (Germany)

Institute of Certified Public Accountants of Cyprus (ICPAC) (Cyprus)

Institute of Chartered Accountants in England and Wales (ICAEW) (UK)

Instituto de Censores Jurados de Cuentas de España (ICJCE) (Spain)

International Capital Market Association (ICMA) (UK)

Irish Financial Services Regulatory Authority (Ireland)

National Chamber of Statutory Auditors of Poland (KIBR) (Poland)

Polish Ministry of Finance (Poland)

PricewaterhouseCoopers

Slovak Chamber of Auditors (SKAU) (Slovak Republic)

Sullivan & Cromwell LLP

Treuhand Kammer (Switzerland)

White & Case London (UK)