The Securities and Exchange Commission (SEC) will host the first of two roundtables on “mark-to-market” accounting and current market conditions on October 29, 2008 at 9 a.m. ET at the commission’s headquarters in Washington, DC. The roundtables—aimed at allowing the SEC to gain insights as part of a congressionally mandated study pursuant to the Emergency Economic Stabilization Act of 2008—will consist of two panels. The first, will discuss the interaction between mark-to-market accounting financial institutions and the current economic situation, while the second will cover potential improvements to the current accounting model and implications of possible changes. The Commission is seeking feedback from investors, financial institutions, auditors and others on the topics to be discussed at the roundtable and on the SEC's study of mark-to-market accounting applicable to financial institutions. Comments may be submitted by using the Commission's Internet comment form, or you can send an e-mail message to: rule-comments@sec.gov (take care to include File Number 4-573 on the subject line.) The roundtable also will be webcast on the SEC website.