Subject: Re: Proposed Accounting Standards Update ...

Subject: Re: Proposed Accounting Standards Update - Financial Instruments—Credit Losses (Subtopic 825-15) Dear Chairman Golden, On behalf of my credit union, I am writing to the Financial Accounting Standards Board (FASB) regarding its proposed Accounting Standards Update (ASU) on Credit Losses (Subtopic 825-15). It is my understanding that the FASB is in the final stages of reviewing the proposed ASU, which would drastically change the accounting method for assessing credit impairment. The proposed ASU would require a forward-looking, current expected credit loss (CECL) model instead of the current incurred loss approach. The new standard would require credit unions to hold additional capital well above their current loan loss reserves-a requirement that is likely to have significant consequences on lending. If adopted as proposed, I am very concerned with the dramatic and immediate increase to my credit union's allowance for loan and lease losses that the new standard will require. In addition, I am very concerned with not only the cost to comply with the new changes but the actual ability of my credit union to comply with the complexities inherent in the CECL model. It is imperative that the FASB understand that unnecessary changes that result in a decrease in credit unions' available capital will ultimately harm our nation's more than 100 million credit union members. I believe the proposed ASU is just that-a change that is inappropriate for credit unions that will result in a contraction of credit available to credit union members. Therefore, I urge the FASB to pause its current work on the proposed ASU in order to fully assess its potential unintended consequences. If after that review the FASB continues with the proposal, it should ensure significant changes are made in order to mitigate the likely harm the standard will have on credit unions and similar financial institutions. Specifically, the ASU should mandate the avoidance of day one loss recognition at transition and on newly originated loans by credit unions and other community financial institutions. Additionally, the use of modeling tools that deviate from those currently used by credit unions for credit losses should not be required. Without such changes, the standard is likely to result in a significant reduction in credit extended, homes purchased, small businesses created, and jobs created. Thank you for listening to my concerns regarding the FASB's proposal. Sincerely, Adam Engelman 321 U St NE Washington, DC 20002

AFI-UNS Comment Letter No. 151

ADAM ENGELMAN

SAMANTHA BEELER

HEATHER D. CLUNIE JCFCU

ANN COTE

PAMELA MCCARTY MYCOM FEDERAL CREDIT UNION

BARBARA FRAZIER

DAVID PLANTIER MASSMUTUAL FCU

DENNIS J. CRAWLEY

DAVID BORGES

CHRISTOPHER KEMM

JAMES W. WOOD

JOSEPH WALSH

TRAVIS HEISER INNER LAKES FCU

MARY LOU KEANE

KIM YOUNG

PATRICK GALLAGHER

BOB MACE

DONNA K. WICK

THERESA LOTITOCAMERINO

CHRISTINE GRANT

CHRYL MOROSCO

BARTH EKE

JACK EWALD

JACKIE FOX

LYNN M. HUETHER

JOHN WELTER

JOHN O'BRIEN

W. CHRISTOPHER HAMMOND

KATHLEEN PHELPS

HOLLY WALKER

JOHN GIBBONS

JOHN GRAHAM

LYDIA POWELL

DEBBIE PIDEK

WILLIAM MULHOLLAND PAWTUCKET MUNICIPAL EMPLOYEEES FEDERAL CREDIT UNION

KIM BOURDO

MICHAEL ANUSZKIEWICZ

RENELDA GOODE AMPOT FCU

STACY MCCANN

FAYE VANCE

DONNA O'BRIANT

BOBBY GREEN

THOMAS G. DAMBRA

BARBARA INSOGNIA

LESLIE PITTS FERGUSON FEDERAL CREDIT UNION

ROBERT BECK

JEREMY HINTON INNOVATIONS FEDERAL CREDIT UNION

The following people have submitted the same comment letter as the one shown.AFI-UNS

Comment Letter No. 151

DONNA M. MATISKO

CYNTHIA CONNELLY

DEBORAH DEAN

CHRISTOPHER SCHELL

RYAN DRAKE

BERNADETTE FRIEL

DOUG TRUE

BRIAN BARGERHUFF

HAL COTE

TAMMY BENGEL

JAMIE TOVAREZ

KRISTEL STOPOULOS

TABITHA MAGERS SOUTHWEST AIRLINES FCU

BRIAN GOBLIRSCH

DONNA F. WORKMAN

SHERYL TAYLOR

JOHN H. LANDSIEDEL

FRED TONTY ERIE FEDERAL CREDIT UNION

JOHN SMITH

WENDY KOFORD

MICHAEL D. THAYER

DIANE SOKOLIK

SCOTT ODOM

BRANDON MICHAELS

KATHY DALFREY

JULIE EKSTROM

ELLEN COLBUS

NICOLETTE HARMS AMERICA'S CHRISTIAN CREDIT UNION

JODY DABROWSKI ILLINOIS EDUCATORS CREDIT UNION

ANGIE MAYNARD

SEAN GAMMON

DESMOND FOY ROYAL CREDIT UNION

DAWN SWANINGSON

GASPARE GALLINA

LORETTA A. RONEY

JANICE MCBRIDE

SAM FRIOLI

ALLISON HETZLER

PAUL GAUMER

CORTNEY KIRSCHNER

TOM LEX

JOHN HETZLER

RANDY ICELOW ROLLING F CREDIT UNION

JEANNE K. STADLER BUFFALO METROPOLITAN F

GARY TORRES EQUISHARE CREDIT UNION

PATRICIA BENITEZ

JAMIE JENSEN



ED ROCHA

TRISH GRAY

RON DINWIDDIE TEXAS TRUST CREDIT UNION

MICHAEL MALLOW

PAMELA STEPHENS

DAVID TURNER

JIM BLAZEK

JENNIFER SMITH

JAMES M. PHELPS

TRUDIA PAULEY

CHERYL HUBBELING

MARGARET HASENBECK

TOMECA ROGERS

JOHN MCEWEN

KEITH NOEM

DELANA HULING

JAMES MAYER

VIRGINIA CHAPLINE

SHELLEY CARLSON

SUZANNE WEINSTEIN

BRIAN TAVERNAS

NORM WEST

SUSAN STRUTTON-LOVEALL

MARIA H. SILVEIRA

JEANINE PALMER

ANNETTE SMITH

CHRISTOPHER HAY DANNEMORA FCU

LYNN LIQUORNIK

AMANDA HABANSKY

JESSI HENKEL

TRACY MIZELL

PHILIP MELUGIN

TERRY L. LANGLOIS

SUSAN M. FISHER

CHAD MERRIHEW

BRAD NELSON

MICHELE L. LEHMANN

ROBERT KUBIAK

JIM MINGE

DOUGLAS GROUT

KACI KAMALOSKI

RON FERRANCE

DANNY HENDRIX

JON PARADISE

KIM WIGHTMAN

EDWARD LIS

MELANIE GRIFFITH



MARK FANALE

DAWN E. LAFRITZ

TIM REIBE

KATHYN KLOSSMAN

ROBERT UNDERWOOD

SEAN DERR

LINDSAY ROSEBOOM

NICOLE DURAND

DIANE MOMEYER

LISA M. HAVERKOST

SUZANNE FRANDY

BRIAN J. WAUGAMAN ERIE FEDERAL CREDIT UNION

CAROLE SUDDETH

JONATHAN C. OGLEBAY BELLWETHER COMMUNITY CREDIT UNION

RAMON NUNEZ

MICHELLE KLIMA

DESIREE MOSS

JOSEPH MARZULLO IV

RANDY A. SORENSON

CHARLENE M. HEDDERICK I.B.E.W. LOCAL #56 FCU

STEPHANIE KERNICKY

LINDA A. WORACHEK

KYLE LOWE

BRADLEY SULLIVAN

CLAIRE J. MOSES BELLWETHER COMMUNITY CREDIT UNION

ALICIA SNELL SENDEJO

LINDA TUDYK

TINA FEDAK

JIM MERRITT

MIRIAM NEAL

DIANE MCCOY

PATSY M. SMITH PEOPLES ADVANTAGE FCU

TRACI DONANHUE

STEPHANIE SALAZAR

ROBIN LOFTUS

SAMANTHA SANTOS

JAMIE RINEHART

JUSTIN M. HOWARD HORIZON FCU

ANN MARIE MADAY

JIM LEMIEUX

KAREN M. DENIS

ROLAND L. POIRIER

RICHARD LACHANCE

JIM PELLETIER

SHELLEY J. BLOCKLER

DIANA WINKLEY CAPITAL AREA FEDERAL CREDIT UNION

LEONARD V. SHIMKO



RHONDA TAYLOR

SUSAN WHITEHEAD

MICHAEL FOLEY

JEFFREY J. SEGUIN WINTHROP AREA FEDERAL CREDIT UNION

DIANE NICKERSON

DEB TONDREAU

MARY LIBOLD

KRYSTLE HEBERT

TRISHA BARNES

RACHEL CARON MAINE FAMILY FCU

MATTHEW KAUBRIS

ANDREW J. MARTIN

MP HOLMES

PETE GIORGIANNI

TERESA DRISCOLL

DENISE PLOURDE

ELAINE CLAVETTE

DEBRA FANTOZZI

SHARON YANKOWSKY

DANIEL MANCINE

AMY MICHAUD

DIANE PAROLA

CINDY L. RENY

SHERI POLIQUIN

JOSEPH R. GERVAIS

CATHERINE M. HAMILTON

STEVE GILMAN

ALLEN CHAMBERLAND

AL BALOGA

DARLENE COLTART

LORRAINE BABIN

KAREN LAVOIE

KAREN BOURGOIN

ANDREA MICHAUD

DIANE THERIAULT

KAREN COLLINS

DEBRA DEPREY

KELLEY WATHEN

DENISE ZARATE

DENISE DUPERRE

LINDA M. POULIN

MICHAEL O'BRIEN

JESSICA A. SPLUDE

CATHY ANSART

IRINA ERICKSON

ALISSA FORTIER

ROBERT BECHARD



ASHLEY N. MANEY

SARAH WELLINGTON

LAUREN NICHOLS

DARLENE MOORE

MICHAEL SPRAGUE

RACHEL LAPOINTE

RONALD L. BISSONNETTE MAINE FAMILY FEDERAL CREDIT UNION

REBEKAH LEVESQUE

NICOLE CARON

RICHARD B. DUPUIS

CHERYL BEAULIEU

LOU-ANNE O'BANYEL

JENNIFER ANDERSON

LORI SAUCIER

DELBERT LEE MORGAN VALLEYSTAR CREDIT UNION

RONNIE LIPHAM

MARA HUMPHREY

MICHAEL J. GRENIER

MONICA L. STANTON

KENNETH H. STOCKFORD

JESSICA GRENIER

MELISSA GEBERT

SHAWNA CHUTE

SHIRLEY CYR

ERIN MCCOURT

MOLLIE RYAN

ROBIN BOWLER

HEIDI CARTY

MARYANNE ELWELL

ELIZABETH DELANO-EARL

CHRISTOPHER CHUTE

LYNN MCCLURE

BRITTANY E. OUELLETTE

AMY RICHARD

LUCY DUNN

SHAUN CARR

BRUCE RYTKY

HILARY ALEJANDRO

CHRIS CARRIER

LORI JESSIE

SCOTT BUBAR

JOEL DAVID WEGNER

KIM.M. HUTCHINS

KALUM DOYON

DAVID P. PENNELL

KAREN LOMBARDO

FRITZ COMES



AMY FELTIS

SARAH DOBSON

MICHELLE WRIGHT

COURTNEY LAVIGNE

CHRISTINE CLABBY

KAREN BESSEY

JADE EARL

NICOLE MORISSETTE

CLIFTON CYR

DEB BROWN

J. WHITTEN

JANET L. BICKFORD

JOANNA MCCORMICK

SANDRA CLOUTIER

TAMMY DAIGLE

DEBORAH J. RICKER

DENISE L. STEPHANIC

HEATHER GALLANT

NEELEY STANTON

TAMMY BELAND

WOODROW GROOVER

LISA LAMBRECHT

RICHARD J. HART

PHIL MCSWEENEY

JODIE EDWARDS

JOHN E. BOWAN

JULIANNE GARREN

JONETTE THOMSON

RAYMOND MATHON

DOUGLAS MADDEN

SAMANTHA NOYES

DONNA LABBE

PENNY JACKSON PRAY

RACHEL Y. ELLIS

LEZLIE VEACH

JENNIFER M. HOGAN

BETSY SIBLEY

TROY SHELDEN

MAURICE PELLETIER

CHRISTINE CYR

PAUL BERUBE

NEVA I. WARDWELL

HAYLEY J. CLIFFORD

BETTY-JO BEAUDOIN-POMELEAU

ALAINA DAISEY

MICHELLE KELLY

RANDY MITCHELL



MICHAEL HOOPER

JENNIFER OUELLETTE

BETTY AVERILL

ROBIN CHARETTE

SUZANNE OSBORNE-SMITH

CATHY MCNALLY

DAN LEEMAN

CHRISTINA M. CARTER

RAY MARQUIS

ALISSA VILLEGAS

KARYN CORMIER

FREDERICK BARSTOW

JASON MICHAUD

KATHY RINES

CATHY BOND WINSLOW COMMUNITY FCU

ROBIN LOUBIER

TINA GREENMAN

RACHEL HALE

HEATHER CROWLEY

CLAIRE THIBEAULT

JILLIAN ATKINSON MIDCOAST FCU

JOAN SAGE

JANE HINKEL

STEPHANIE STAPLES

PAMELA GRIFFITHS

MAE A. LIZOTTE

LIZA RENO

JULIE A. MARQUIS FIVE COUNTY CU

LAURA A. ROBERTS

L. CORSCADDEN

LISA MARTIN

BRIANNE MESZAROS

JENNIFER DAVIS

PETER HACKER CCCU

CHUCK ALBRECHT

RANDY WILLERT

ROBYN MUSTO

MIKE CASE

KELLY MCDONOUGH

NATHAN DORMODY

SCOTT J. ROESCH

DEBBIE L. GIRSA

MARSHA CAMPBELL

TAMMY BOTKIN

TYLER SEWALL

DAVID E. KINDY

SYDNEY PAIGE JOLICOEUR



ROBERT ANDERSON WESTMARK CU

STEVE CLAYSON

BRIAN EYESTONE 1ST CU

AMBER BROOKS

SAMUEL J. GLESNER CORNERSTONE FEDERAL

IAN KIJANSKI

TAYLOR WATKINS MERITRUST CREDIT UNION

RICH LEONARDSON

JEREMIAH DEGOLLON

NANCY K. WASCZENSKI

MELISSA KNOWLES

TODD PEARSON

NANCY TOWERY

KATHY JO DAVIS

MEGAN SHULTS

KURT NELSON

MARIE BLOXHAM

RANDALL DOERKSEN

BARBARA CUNNINGHAM ABILENE FEDERAL CREDIT UNION

ANGELA SORENSON

SHARI WEBER HONOR CREDIT UNION

ABIGAIL DAMREN

DENNIS VOTER

DAN KELLY

SUSAN CLARK

MIKE SYLVIA

JAMES A. NASTARS

BRIAN ORENSTEIN

TERRI MALONEY

KAREN MUNSTERTEIGER

GRANT JOHNSON

ANTHONY W. ERICKSON

KAREN FLEMING

KAYLA REIFFENBERGER

PATTY KORAN

LINDA D. GIVAN CO-OP CREDIT UNION

PATRICK H. BABINSKI

JESSICA JOHNSON

DEAN SCHOLL

CARLA LIEN GREAT RIVER FEDERAL CREDIT UNION

PAMELA JORGENSEN EMPLOYEES FIRST CREDIT UNION

STEPHANIE RILES

PATRICK J. PIERCE

KIM WESTPHAL

GARY KYLE

NATHANIEL D. COBB

LOIS BLITHE



BETTI S. GRIGGS

DANIEL ARREOLA

STANLEY FRASER NEBRASKA ENERGY FCU

KELLEY GOLDEN

DENISE BROSSETTE

K. ADAMS

EVA LAWAYNE TURKNETT

JANET BUCKALEW

CONNY FARRIS

CANDICE WILSON

EMILY GLEASON-STEWART

KATHY NETHERTON

RENEE L. MARSHALL

CHRIS CLORE

LINDSEY M. STEEDLY

CYNTHIA GEILING

AMANDA MOORE

SANDRA MEDNIS

COREY WINTER

MCHAEL A. NEILL

MICHAEL BRASHAW

LUCY G. HALSTEAD

YVONNE BLUM

JOHN NYGAARD

SUSAN ZAHN

RON SMITH

THOMAS GLATT SR.

MICHAEL MATHEWS

BARB HAGENESS

DON PRUE

CHRISTINE JENKINS

JOHN MCNEEL

D.B. RUSTIN III LATITUDE 32 FCU

JOYCE KALBAKDALEN

ROXI JENSEN

DALE S. FRANKHOUSE JR.

BRIAN LEATHERMAN

BRAD HERZET

ALISSA MYERS

AMY J. SCHAEFER

DENISE FLOYD

GREG PURVIS

SARAH KING

SARA BUTLER

TONY BENAVENTE

JUNE YORK

JOHN R. SCHAFFNER



BERNARD WYMAN

KEN BLANCHETTE

ROBERT BJELLAND

BRAD HAMLIN

JIM ZITTLOW

JEFFREY DAVENPORT

JENNIFER TIEDMAN

EVAN PITTS

MELISSA PETERSON

LISA D. ARCHER

ERIKA SHIELDS

KIRK BECKER

BRITTANEE WOMBLE

LYNN GRAY

ERICA SAUCIER

KAREN LIZANA

TYLER ROUSE

NICHOLAS MATHIOWETZ

KENNETH BLAZING

JOHN FERSTL

THOMAS TUMA

DAVE BODEN

HELEN BENTZ

VERA ALSTON

ANITA WEST

HUTCH MAY

JUDY LANDRY

GRACE SADLER

KATHY CALDWELL

ROSE HILLARD

AMBER OGBURN

DAVID BOGGS

ETHEL ASHLEY

MICHELLE LOUISE PRESNELL

ROSEMARIE KRANTZ

PAMELA MCIVER

DAVID CIC

JANET ENGELKE

STEPH LOCKHART

SUE GREENSHIELDS

DALE D. HOWE

JENNIE JANTZ

MEAGAN HERRICK

JASON ALTSHULER

NIKI BUNKER

BETSY GUERRERO

STAN WAHL



LORI SVALDI

DOROTHY MAY HOWARD

STEVE GOO

EUGENIA DUPLER

JOHN MCCLELLAND

EVELYN PORTER

MARY GIBBONS

CHELSEA ADKINS

JENNIFER SCHILLING

BERT CYR

MELANY WARD

GARY J. DUMAS

MARCEL GAGNE

JACKIE LEBEL

CHRISTOPHER B. HEAPE

KERRY L. HAYES

AMBER SULLIVAN

DAWN DEESE

BEVERLY KNUTSEN

JIM PICKUS CATHOLIC & COMMUNITY CREDIT UNION

BARBARA BROWN

KEVIN YAEGER

VALERIE HAMILTON

DOUG HALLSTROM

PEGGY DURKOT

KATHY SIROIS

STEVE JEPPSON

LORI DURA

KATIE MULLEN

SCHWAN HARDI

JODY R. VOSBURG ALLEGANY FIRST FCU

WONDA KLOOSTER

BRAD SCHOLL

DANIEL E. CHRISTIANSEN

DAREN SWANSON

GRACE GRECO

BONNIE L. TIMM

MELVIN TODY

MARGARET ZIEMBO

RITA FILLINGANE

GARY J. PEREZ

MEGAN EGAN

MELISSA N. STEVENS

JASON BEHLING

STEVE SMITH

STEPHEN PAGENSTECHER

JEFF L. BASSILL



ROBERT BOBBY COLLINS

SCOTT KETCHEN

JEFF WELCH

STEVE BRANSTETTER

DARLENE CONNER

CLAY YEARSLEY

JOHN M. MERLO

LINDA SIM

JONATHAN MATTHEWS

JOANN FLEURY

THOMAS J. O'SHEA

CURTIS HENDRYX

JEFF JONES

ATHENA CLINGMAN

AMY GALASSINI SUNWEST EDUCATIONAL CU

TERRI CAMIK

DAVID SHADBURNE

TERESA YVONNE FREEBORN

EVAMARIE PISANI

LENORA NICHOLLS

RON KINSELLA

JEROME LEWIS

NANCY ROSKE

PARIS CHEVALIER

ANN SEBASTIAN STAR ONE CREDIT UNION

VIVIEN STANDRIDGE

ASHLEY MARQUARDT

BARYY SCHMIDT

DAVID W. MAXWELL

AMANDA KRALL

ROSE FULK

JESSICA YOUNGHOUSE

STEFANIE RUTLEDGE

CANDY EVANS

HEATHER HUNTER

RAVEN SCHULTZ

KEYLA SLEET

LANDON GETZ

DAWN SUTCLIFFE

TAYLOR MALONE

JOEY MATTHEWS

TIMOTHY R. KINDRED

MELANIE WEAVER

DAVE GUNDESON

FABIANA BURKETT

EILEEN RIVERA

ASHLEY WILSON



CM STOUTENBOROUGH

MIA FANDEL

CHRISTINE WILBER

PATRICIA SARNE

TAYLOR SMITH

NICOLE ASHENFELTER

MONICA REYNOLDS

TOM NAKAGIRI

CURTIS MARTIN

TRINA ALLI

CASSIE SAIWEI YORK

LESLIE MCREYNOLDS

KAREN WOODS

NATALIE SHAW

DANIEL BRAUER

JAMES KRAMAR JR.

WILLIAM FOGARTY

LACRISHA JONES

ISMAEL RODRIGUEZ

MALLORY FORTNER

LISA BURROUGHS

JOANNA LOPEZ

ASTRID RIVES

DEVORAH ALLEN

JOHN FARIES COLUMBINE FCU

REBECCA BOZEMAN

KELLY CHAVES

PETER B. BUTTERFIELD

HENRY YOU-CHEE HUA

GAYLE HAMILTON

CHRISTOPHER S. POWELL

DENNIS D. DEGENHARDT

KIM BROWN

PENNY ROBERTS

DONALD G. DIEBOLD JR.

PATTY ALTIZIO

DALE NIHISER

CORINNA RICHARDS

SARAH BAILEY

KELLY KENISTON

JONI PUCKETT

EDITH GRINER

CARLA M. YANUSKA

JAY GOSTONCZIK

DANIEL ZACZKOWSKI

CHRIS DANIELS

MARTY TRESSELL



ALICE P. STEVENS

ANDREA AREVALO

MIKE WELLI

JAMES BATSON

ROCHELLE KIRCHNER

LOURDES RUANO SKYONE FEDERAL CREDIT UNION

NANCY BUNTE

SUSAN DESJARDINS

CARLTON MUSMANN

CRESON OAKLEY

DAVID STARK

DAVID WARD

JULIE GOE

KIRA ORTH

JARON SINGLETON

SHAUNDA CLARK

SABRINA MACIECH

MICHAEL DECIUS

GREG JOHNSON

NANCY OSTERMANN SUNCOAST CREDIT UNION

MISSY DANIELS

CORY BURD

PAT LOWNEY

ARDITH RUSSELL

KEN SCHUH

MARY ESTES

SEAN MATTHEW HARDEMAN

JENNIFER DIONNE

JONATHAN B. STOWERS

CHRIS MCGORRILL

COLETTE WAGNER

CAROL A. EDENS

JILL ANNESE

SUSAN L. MARQUIS

FRED M. JOHNSON

KATHY DALTON

ADAM CARON

MAURA L. MACDONALD

ADAM CHANDLER

ERIN MARQUIS

JENNIFER MORIN

LINDA DAVIS

STEVE VAN RENSSELAER

AMANDA D. MULLEN

ANGIE MESERVE

CHRIS HOLLEN

CHRISTINE GOTH



MELANIE KENNEDY SOUTHWEST FINANCIAL FEDERAL CREDIT UNION

DANIEL R. CUMBEE

JENNIFER WHITE

JAYSON D. MEYER SR.

MURIEL DECHAINE

ELIZABETH HAYES INFINITY CREDIT UNION

DARLA SCHAFER

FLOYD RUMMEL III

DANA GARRETT

RYAN SMITH

BRITTANY LUCAS

DIANE ARTHUR

LINDA J. RAYMOND

CHUCK SMITH

EMILY HAMILTON

LUDWIG MUNEVAR

KRISTIN WHEATON

DAVID HORNER

CLINTON HARTMANN

JULIREY VELASQUEZ

GERI LACHANCE

LYNNE PUTNAM

BRAD BAUGES

CAROLYN DUBOIS GREATER NIAGARA

DEBBY WELLS

CHRISTOPHER LECLERC

MARIE BETTI WESTERN NEW YORK FCU

GREG S. DALEY

CYNDE JONES

ANGIE L. CUMBEE

JULIE BAXTER

STACEY CHENEVERT

KELLY ALDINGER SCENIC FALLS FCU

LAURIE GRAY

CARA BABICZ

CECILIA RAQUEL LESLEY

BRIAN STOLE

MARY COSTA

DONNA M. ZAPATA

WALT COX

CHRISTINE DEVINCENZI

CRYSTAL COLBURN

DANIEL WILSON

AYUNA TUVEEGOMBO ROSENTHAL

KEITH RIOUX

VALERIE LEMBKE

TAMMY MCKINNON



SHAWN C. MASUR

CHRISTOPHER L. PARADIS

THOMAS GIBSON

ERIN EWART

TRACEY LANDAHL RIVERSIDE FCU

SEAN ROBERTSON

SCOTT ARMSTRONG

ADAM MARIO TREIBER

TWILA R. FURZE

ROBERT JAMES THOMAS

TAMMY WORTMAN

STEFANIE REW-HAZEL RIVERSIDE FCU

BOB BROWNE

LEE ALDERMAN

JUDY SEPIK

GREG ROBLES

NICOLE POOLE

TIFFANY HOWERTON ROME KRAFT EMPLOYEES CU

ANDREW MUIR

JEFF HUDSON

JOHN WHEATLEY

DEBORAH BEAM

SANDY RUECKERT

AMANDA COOK

LYNNETTE M. BARLESI

CHRIS CUMMINS

RANAE ANNETTE ADAMETZ

DEANNA BRANESKY

ANGELA SUTHERLAND

RANDY REINARTS

L. VALERIE CAMPBELL

THOMAS DOORE CAPITAL FCU

HEIDI HUTTON

RICHARD ATHEY

LISA ZIHLKE

CLARENCE CABREROS

LAURIE JENSEN

WENDY SALONEK

ANDREW MEYER MCCOY FCU

DOUGLAS H. DUNBAR

RICHARD ELY

CRIS KINNEY

BRETT MARTINEZ REDWOOD CREDIT UNION

JBOYLE JANA ELIZABETH BOYLE

JOEL SCHWARZ

MISHEL KAUFMAN

ROBERT STEELE



BERTHA GASCON

JEFFERY GIFFORD

LYN LY-SPELMAN

ANDREA KRENZ

DELIA ROSENHAHN

MARY KAY CHALMERS

LAURA L. ROBERTS

VINCE VILORIA

MICHAEL L. GAY

NANCY ARNOLD

KEN LONG

JEROME NOLL

SKYE WOODWARD

SHELLY HEIDERSCHEIDT

HAROLD M. HAGEN

LORI A. WALSER

PAULA OLSEN

BRIAN FRANK ELLIOTT

DUSTIN MATHIOWETZ

RICHARD ARNOLD

CAREY BLUNT

WENDI OLDENBURGH

SIDNEY HENDERSON

TODD COOK

JAMIE WESTCOTT SEI CREDIT UNION

BIANCA MOORE

LAURIE PELLETIER

JOEL N. HEITNER

TERI CLINTON

KELLI FITE

BENNIE HOPPIUS

COURTNEY WATERS SUNWEST EDUCATIONAL CU

CRYSTAL SORENSEN

CYNTHIA TAYLOR

JIM OLMSTED JR.

LUCIA MORENO-LINARES

KEVIN POSEY

JENNIFER BOYLE

DEBORAH SUE LAWRENCE

MARY ZILLMAN

VERNADINE MARIE ROBERSON

ROSIE ZARUBICK

VICTOR ZARUBICK

HERI R. GARCIA

RODGER MOORE

KIMBERLY CAREY

RANDY DELUCCHI



ANABEL SILVA

KEVIN KILLPACK

ALEX HEINER

KIMBERLY WILLIAMS

ANDREW HUNTER

VALERIE LYNN WHITE

ROBERT DESMEULES

GORDON PRATT

JEFF CLAUSSEN

NICK CLAY

KRISTINE MASHAW

TAMMY BOUGHNER-DIAZ

BRITTANY HAHLER

BRIAN HARPER

DEBBIE MCCAIN

HEMA BANANGADA

MICHAEL THOMAS 1ST FEDERAL CREDIT UNION

MICHELE LEHMANN

CATHY HARRINGTON

CONNIE GLADKI

LISA COX

JULIE MORRISON

GIRADO O. SMITH

GERALD STRAUSBAUGH

MEGAN SNELLGROVE

RENEE DEMARCO

SOPHIA H. JOHNSON

JAMES THIBODEAU

S. MAXWELL SMITH PEOPLE DRIVEN CU

BILL VANHORNE

MARCIA RAYSON

JASON MERTZ

JOE MCGINLEY

LAURA BANKS

TERNEE MOYE

LINDA LOESCHER

SAM GROVE

BASIL BUCHANAN

JESSE CACCAVALE

ZACK ROGERS

BRIAN BUGGE

JILL JOHNSON

VIKTORIYA SKELTON ALABAMACU

PAM LEGGETT

CINDY MORGAN

CARRAZCO Y CARRAZCO

KRISTI RIFFE



CATHEY MEYERS

GREG SNYDER

JENNY GOODSON

MARIANGELES ESCALONA

MARINA ALLGEIER

BOB BLACK

SHELETA BANKS

BECKY TAVIANO

KRIS R. MIKELL

NATALIE RIVERA

SANDY NEVES

ADAM DUMOULIN

SHAUN ONGSTAD

KELI GINTER

GERRY AGNES

DIANNE PILLEN

CATHERINE HEBERT

KELLY DAVIS

CYNTHIA NEGRI

TYLER VALENTINE

SHEILA SMITH

MONIQUE RODRIGUEZ

SUSAN E. BURY

KAREN L. RUSAN

CHRISTINA JULIA COOK

WILLIAM L. HELMS III

AMY J. WILSON

TINA NUTT

PHIL LEICHTWEIS

JANE DOBBS

DIANE MARIE MOLTER

GREGORY J. MILLS

DEBRA LARSEN

LISA C. HUYER NORTHCOUNTRY FCU

DAVID HEFFNER

CHARLES W. WHALEN

BETTY TOLMAN

SUE WHITE

TYLER THIBODEAU

DONALD MAY

WAYNE SISCO REDSTONE FEDERAL CU

MEG PANKOW COMMUNITY FINANCIAL CREDIT UNION

GREG ADAMS

CARLA HEDRICK

MARY VATNE

JACK HAGAMAN

BRADLEY HARVEY



AURELIA FLING

NAV KHANNA

HELENE COX

BERNARD BALSIS JR. HAWAIIUSA FCU

JESSICA GILLEN

KEN BOSSUNG

ALLISON A. MACEY

TOM QUIGLEY

JACK COX

SHARON NILES

TONY CAMILLERI

DENNIS SCHAEFER

DANNY SNIDER

SHARON HEARNSBERGER

SUBI M. BANERJEE DUTRAC COMMUNITY CREDIT UNION

ROGER C. SIROIS

MARY WEHNER

DAVID KINDY

KENNETH EVERITT

STEPHEN J. SERFOZO

WENDY KINGSLAND

DEBRA KAUFFMAN

DAN KESTER

DALE J. PHELPS

RICHARD A. AUSTIN FORT COMMUNITY CREDIT UNION

CRAIG HARRIS

YVONNE MERCADO

CHRIS CORTES

AMANDA LOWERY

BARRY ROACH

STEVEN L. ARBAUGH SECU

ANDREA PALACIOS-VACA

STEVEN D. PEARSON FELLOWSHIP CU

LYNDA ELLIS

NANCY BLACKSTOCK

CARLIE ANDERSON

JENNIFER CRYDERMAN

MICHELLE RADEN

CINDY FOX

ANN PEMBERTON

ANGELA MERCHAND

AMY K. SHIELDS

DEWAYNE LEDBETTER

JEFF ADAMS

THOMAS HUBERT

JACK CHINN

MICHAEL J. HINCHEY



MARK SAINZ

SUSAN HANNIGAN

TRACI BOCCI

DIANE PERCIVAL WOODSTONE CU

FRED LIMMEL

URLA GOMES

ROD DOLE

RICHARD A. ALVARADO

ALFREDA FOURNIER

DANNY M. MACIAS

WILLIAM LABARBERA

ASHLEE BONNEE SCCU

TAMERA KRZYCKI

RACHEL K. MENEREY

SHEMIDA LEBLANC

TERRI PICHE

JOY HILL

MARY SWENDSEN

BETTE NYE

KELLI SWAN

ROXANNA AVERY

BRIAN C. ROHRBACHER ACFCU

BEVERLEY F. RUTHERFORD

JANET NETTLETON

LAURIE BARRAZA

WENDY L. BROCHU

LARRY KNOPP

MARY LYNCH

MARGARET HUNNICUTT

ROBERT M. CASHMAN

MARY LEE BLOMMEL

KIM BARTLETT

SONYA SCHRAEDER

TAYLOR SAWASKY

JANEL PLITZ

ROBERT V. TAYLOR IDAHO STATE UNIVERSITY FCU

PREMA MENGHANI

MICHELLE L. ROULEAU MIDCOAST FCU

MICHAEL WHEELDON

LOUIS GATES

JAY KRUSE

KENNETH LEIVDAL

MAGGIE F. POPE

MIKE HALDEMAN CITADEL FCU

KRISTIN KEMPF

KELLY PETTY

ALAN NELSON



BILLY WATKINS

CHERYLL ANDERSON

KATIE WALTON

ROBIN KEMP

ROSE MURPHY

TIMOTHY TYE

DAVID HANSEN

DAN MILLER

WALLY STANLEY

DAVID L. MANN CENTRA CREDIT UNION

BRAD DAVIS CENTRA CREDIT UNION

KIRSTIN BRUSS

PAUL ALFORD

DOLORES HUMISTON

CARRIE RICE

CANDICE BRACEWELL

SHERRY ESPINOZA

AMY HARRIS

JAMES B. SMITH JR. SINGING RIVER FEDERAL CREDIT UNION

ALFONSO AMARO MONTANO

DAN SUTTON

SEAN ANDERSON

JOSEPH CHARGUALAF

NICK LEUTE

MIKE RENNAKER

SCOTT M. SEGUIN

BECKY BROSIUS

TINA JAMO

MIKE LEE LEAGUE OF SOUTHEASTERN CREDIT UNIONS

ROBYN YOUNG

ROBERT LOOMIS

LINDSEY BENSON

REBECCA MILLER

CHARLOTTE RORAFF

RHONDA SHELLEY

KARA HALL

ANTHONY NOWAK

RANDY STOLP

GARY CHIZMADIA

KATHLEEN LAURITSEN

HEATHER KATHRYN BRAY

LEONARDO MARTINEZ

LETICIA ALEMAN

MARY KOONCE

RICHARD HUNT SMITH

LORI SEXTON

DUBOSE SCARBOROUGH



BARBARA LEE GILLES



Subject: Re: Proposed Accounting Standards Update ...

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