The following letters have been received:
- ACTEO/AFEP/MEDEF [May 2016]
- Aviation Working Group [March 2014]
- Aviation Working Group [February 2015]
- Bingham
- Business Europe
- Capital Markets Advisory Committee (CMAC)
- Deutsche Telekom [October 2015]
- European Financial Reporting Advisory Group [June 2015]
- ELFA [July 2014]
- ELFA [October 2014]
- Federation of Accounting Professions of Thailand
- FEI
- FRC
- IATA [March 2014]
- IATA [June 2015]
- IATA [December 2015]
- IBM Corporation [November 2014]
- Japan Leasing Association [May 2014]
- Japan Leasing Association [March 2015]
- Jardine Matheson Limited
- Keidanren
- Leasing 101 [December 2013]
- Leasing 101 [February 2014]
- NAREIT
- P&G
- The Railcar Leasing Coalition [July 2014]
- The Railcar Leasing Coalition [November 2014]
- The Association of Accountants and Financial Professionals in Business
- The Japanese Shipowners' Association
- Westfarmers Limited
- Woolworths Limited
