The AcSEC of the American Institute of Certified Public Accountants (AICPA) is seeking informal feedback on this draft issues paper, FASB Statement No. 157 Valuation Considerations for Interests in Alternative Investments. The Institute notes that all comments will be kept strictly confidential and are not posted on the AICPA Web site. E-mailed comments should be sent to ymishkevich@aicpa.org by February 27, 2009. Those wishing to respond by snail mail can send comments to Yelena Mishkevich, Technical Manager, Accounting Standards, AICPA, 1211 Avenue of the Americas, 19th Floor, New York, NY 10036.