| Letter | Organisation / Submitter | Date Received |
| CL1: |
Steve Ong, HKICPA Committee Member of FRSC and AASC from HKEx |
21 December 2013 |
| CL2: |
Financial Services and the Treasury Bureau |
24 December 2013 |
| CL3: |
The Hong Kong Institute of Chartered Secretaries |
30 December 2013 |
| CL4: |
Official Receiver's Office |
30 December 2013 |
| CL5: |
HK Trustees' Association Ltd |
31 December 2013 |
| CL6: |
Law Society of Hong Kong |
31 December 2013 |
| CL7: |
Inland Revenue Department |
3 January 2014 |
| CL8: |
The DTC Association |
3 January 2014 |
| CL9: |
CUSCS |
3 January 2014 |
| CL10: |
Office of the Commissioner of Insurance |
10 January 2014 |
