From: Brett Moyer
Sent: March 29, 2006
To: rule-comments@sec.gov
Subject: File No. 265-23

This is very simple. I can either implement SOX 404 or hire 10 US engineers this year. The engineers drive technology innovation, future revenue growth, and market valuation. After implementation this is still a 4-5 engineer burden/tax.

Brett

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President and CEO
FOCUS Enhancements
1370 Dell Ave.
Campbell, CA 95008