By Cydney Posner

From Corporate Counsel and Compensationstandards.com, a list, as of 1/12/08, of publicly available SEC comment and response letters in connection with the SEC's focused review of executive compensation disclosure under the revised proxy rules. (Comment letters and responses are posted to the SEC's website approximately 45 days following the SEC's issuance of a letter advising of completion of the comment process.) Check the website for additions to the list.

1. Allstate - comment letter and response

2. Bemis Company – comment letter and response

3. Berkshire Hathaway - comment letter and response

4. Bristol Myers - comment letter and response

5. Travelers Companies - comment letter and response

6. Westar Energy - comment letter and response

7. Hartford Financial Services Group - comment letter and response

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