This study examined the comments submitted by the public to the United States Department of Education (USDE), the Office of Special Education Programs, in response to the 2004 amended IDEA, prior to the development and publication of proposed regulations under 34 Code of Federal Regulations (CFR) parts 300 and 303 to implement programs under IDEA. Specifically, this study analyzed the types of individuals (e.g., parents, advocates, administrators, lawyers, support staff personnel) and interest groups along with the number of submissions, types of comments made, and specific provisions in the legislation that received the most comments during the period open to the public prior to the publication of the proposed regulations. In addition, an exploration of the existence of differences in comments submitted by states and regions was analyzed in terms of types of individuals, interest groups, types of comments, and specific provision of the 2004 amended IDEA. Content analysis approach utilizing qualitative data collection and analysis procedures was used for this study. The sample consisted of 2,199 comments submitted to the USDE via the U.S. Postal system, e-mail, and verbal testimony transcripts obtained during one of the public meetings held throughout the United States during the 60 day period open for commenting. The findings of this study revealed a large number of a particular type of respondent types, the majority of the comments were neutral in nature, and the largest percentage of comments received were directed at one particular section of the Act.