, inclusive. Company: The Bear Steams Companies Inc. COMs (or Offering Memoranda): Confidential Offering Memoranda. COO: Chief Operating Officer. COSO: Committee of Sponsoring Organizations of the Treadway Commission. CSE: Consolidated Supervised Entity. Deloitte: Deloitte & Touche LLP, the external auditor for Bear Steams during the Class Period. Dimon: JPMorg