| Letter | Organisation / Submitter | Date Received |
| CL1: |
The Law Society of Hong Kong |
7 January 2014 |
| CL2: |
Financial Services and the Treasury Bureau |
8 January 2014 |
| CL3: |
HK Trustees' Association Ltd |
14 January 2014 |
| CL4: |
Inland Revenue Department |
6 February 2014 |
| CL5: |
Official Receiver's Office |
6 February 2014 |
| CL6: |
Steve Ong, HKICPA Committee Member of FRSC and AASC from HKEx |
11 February 2014 |
| CL7: |
Office of the Commissioner of Insurance |
13 February 2014 |
| CL8: |
The DTC Association |
14 February 2014 |
| CL9: |
The CUSCS |
14 February 2014 |
| CL10: |
The Hong Kong Association of Banks |
14 February 2014 |
