The SEC received more than 40 comment letters in response to its proposal. In addition, the SEC included a number of older letters in the file. The letters are available on the SEC's website.

Two of the oldest letters are arguably the most important ones in the comment file. Those two are the letters submitted by the Association for Investment Management and Research (AIMR) and by the Investment Company Institute (ICI). Those letters likely rank high among the factors that originally prompted the SEC to pursue ABS/MBS disclosure issues in the first place.

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