From: Thomas B. Winmill
Sent: March 14, 2006
To: rule-comments@sec.gov
Subject: File No. 265-23

We support the primary recommendations contained in the exposure draft of the Final Report of the Securities and Exchange Commission Advisory Committee on Smaller Public Companies.

Thomas B. Winmill
President
Bexil Corporation
11 Hanover Square
New York, NY 10005
Tel 1-212-785-0400 ext 222
Fax 1-212-363-1101
AMEX Symbol: BXL