In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: " RESPONSIBLE OFFICER " is each of the Chief Executive Officer , the President , the Chief Financial Officer and the Controller of Borrower .
Answer:
Chief Financial Officer, ORG
Borrower, PER