Comments on Proposed Rule:
Mandatory Redemption Fees for Redeemable Fund Securities

[IC-26375A; File No. S7-11-04]

• Comments have been received from individuals and entities using a variety of Letter Types:
  

  • Letter Type A:	74
  • Letter Type B:	4
  • Letter Type C:	5
  • Letter Type D:	40

  
   
• Elizabeth R. Krentzman, General Counsel, Investment Company Institute, September 19, 2005 (File name: erkrentzman091905.pdf
   
• Memorandum from the Division of Investment Management regarding an June 16, 2005 meeting with representatives from the Investment Company Institute, dated September 2, 2005 (File name: wcmmemo090205a.pdf)
   
• Memorandum from the Division of Investment Management regarding an August 17, 2005 teleconference with representatives from the Investment Company Institute, dated September 2, 2005 (File name: wcmmemo090205.pdf)
   
• Sarah A. Miller, Director; Center for Securities, Trust and Investments; American Bankers Association, Jun. 6, 2005 (File name: samiller060605.pdf
   
• Heidi Stam, Principal, Securities Regulation, Vanguard, June 1, 2005 (File name: vanguard060105.pdf)
   
• L. Burton Keller, CPA, Senior Vice President, Delta Data Software, Inc. May 25, 2005 (File name: lbkeller052505.htm)
   
• Geoffrey Keenan, Vice President, The Gateway Trust, May 24, 2005 (File name: gateway052405.pdf)
   
• Forrest Foss, Associate Legal Counsel; Henry H. Hopkins, Chief Legal Counsel, Laura Chasney, Associate Legal Counsel, T. Rowe Price Associates, Inc., May 24, 2005 (File name: trowepricea052405.pdf)
   
• Maureen Linekin, Human Resources, Horton Lantz & Low, May 24, 2005 (File name: mlinkin052405.htm)
   
• Richard M. Whiting, Executive Director and General Counsel, The Financial Services Roundtable, May 18, 2005(File name: rmwhiting051805.pdf)
   
• Lee M. Kliebert, JD, CPC, QPA, Managing Partner, PensionTrend Investment Advisers, LLC, Inc., May 18, 2005(File name: lmkliebert051805.pdf)
   
• C.K. Lawson, President, Armstrong Associates, Inc., May 17, 2005(File name: cklawson051705.pdf)
   
• James F. Laird, President, Diamond Hill Funds, May 16, 2005 (File name: s71104-335.pdf)
   
• Thomas O. Putnam, Chairman, Fenimore Asset Management Trust, May 13, 2005 (File name: s71104-336.pdf)
   
• Judy R. Bartlett, Esq., Assistant General Counsel, New York Life Insurance and Annuity Corporation, Sleepy Hollow, New York, May 12, 2005(File name: jrbartlett3795.pdf)
   
• Phylis M. Esposito, Ameritrade Holding Corporation, Omaha, Nebraska, May 10, 2005 (File Name: pmesposito5395.pdf)
   
• The Erisa Industry Committee, May 9, 2005 (File name: s71104-315.pdf)
   
• Barbara A Stettner, Esq, OMelveny & Myers, LLP, Washington, District of Columbia, May 9, 2005 (Attached File #1: bastettner6950.pdf) (Attached File #2: bastettner5421.pdf) (Attached File #3: bastettner4125.pdf)
   
• Jan M. Jacobson, Director, Retirement Policy, American Benefits Council, May 9, 2005 (File name: amerbec050905.pdf)
   
• Robert G. Zack, Executive Vice President and General Counsel, OppenheimerFunds, Inc., May 9, 2005 (File name: rgzack050905.pdf)
   
• Stephen E. Roth, Frederick R. Bellamy, and W. Thomas Conner, Sutherland Asbill & Brennan LLP, on behalf of the Committee of Annuity Insurers, May 9, 2005 (File name: seroth050905.pdf)
   
• James W. Olsen, Olsen & Guidry, LLC, Investment Advisors, May 9, 2005 (File name: jwolsen050905.pdf)
   
• Jerry C. Wagner, Esquire, Bloomfield Hills, Michigan, May 9, 2005 (File name: jcwagner7755.pdf
   
• Sean D. Andersen, Hewitt Associates LLC, May 9, 2005 (File name: hewitt050905.pdf
   
• William A. Bridy, First Vice President, Merrill Lynch, Pierce, Fenner & Smith Incorporated, May 9, 2005 (File name: wabridy050905.pdf.pdf
   
• Charles H. Miller, Executive Vice President, Access Data Corp., May 9, 2005 (File name: chmiller050905.pdf)
   
• Fred Reish, Esq., Reish Luftman Reicher & Cohen, Los Angeles, California, May 9, 2005 (File name: freish050905.pdf)
   
• Rob Linford, President, DIVCO Incorporated, Spokane, Washington, May 9, 2005 (File name: rlinford050905.htm)
   
• Elizabeth Krentzman, General Counsel, Investment Company Institute, May 9, 2005 (File name: ekrentzman050905.pdf)
   
• Niels Holch, Executive Director, Coalition of Mutual Fund Investors, May 9, 2005 (File name: cmfi050905.pdf)
   
• D. Stuart Bowers, Chairman, SIA Operations Committee, and Martin G. Byrne, Chairman, SIA Investment Company Committee, Securities Industry Association, May 9, 2005 (File name: sia050905.pdf)
   
• Michael P. DeGeorge, General Counsel, National Association for Variable Annuities, May 9, 2005 (File name: nava050905.pdf)
   
• David L. Wray, President, Benefits, Profit Sharing/401(k) Council; and Randel Johnson, Vice President - Labor, Immigration, & Employee, Unite States Chamber of Commerce, May 9, 2005 (File name: ps401c-uscc050905.pdf)
   
• Koji E. Felton, Senior Vice President and Deputy General Counsel, Charles Schwab & Co., Inc., May 9, 2005 (File name: charlesschwab050905.pdf)
   
• Robert G. Wuelfing, NDCC/SPARK Institute, May 9, 2005 (File name: ndccspark050905.pdf)
   
• Larry H. Goldbrum, Senior Vice President, Wachovia Retirement Services, May 9, 2005 (File name: wachovia050905.pdf)
   
• Mark S. Howard, Senior Vice President, Secretary and Counsel, USAA Investment Management Company, May 9, 2005 (File name: usaaimc050905.pdf)
   
• Brian H. Graff, Esquire, ASPPA Executive Director/CEO, Arlington, Virginia, May 9, 2005 (File Name: bhgraff4267.pdf)
   
• Barry S Augenbraun, Senior VP, Raymond James Financial, St. Petersburg, Florida, May 9, 2005 (File name: bsaugenbraun3182.htm)
   
• Kevin McMullen, Esquire, College Savings Foundation - Chair, Government Relations Committee, Washington, District of Columbia, May 9, 2005 (File name: kmcmullen8565.htm)
   
• Mark Palamaras, CFPÒ, President, Potomac Fund Management, Inc., May 9, 2005 (File name: mpalamaras050905.htm)
   
• Patrick Sainsbury, Chief Deputy Prosecuting Attorney, Fraud Division, and Board Chair, King County Employees Deferred Compensation Plan, May 9, 2005 (File name: kingcountyedcp050905.htm)
   
• Mary K. Collins, President, Spectrum Financial, Inc., May 9, 2005 (File name: spectrum050905.htm)
   
• John S. Lyons, President, J Lyons Fund Management, Inc., May 9, 2005 (File name: jslfm050905.htm)
   
• Michelle Hoesly, May 9, 2005 (File name: mhoesly050905.htm)
   
• Holli Lofgren, Accredited Investment Fiduciary™, Horizon Asset Management, LLC, May 9, 2005 (File name: horizon050905.htm)
   
• Peter Mauthe, Chief Operating Officer, Rhoads Lucca Capital Management, May 8, 2005 (File name: rhoadslcm050805.htm)
   
• Mark D. Pankin, Arlington, Virginia, May 7, 2005 (File name: mdpankin8765.htm)
   
• Sheldon R. Stein, General Counsel, Ariel Capital Management, LLC, Ariel Mutual funds, May 6, 2005 (File name: ariel050905.pdf)
   
• J. Paul Cunningham, President, Merit High Yield Fund and Merit Advisors, Inc., May 5, 2005 (File name: s71104-319.pdf)
   
• Brenda M. Handyside, Supervisor of Employee Benefits, May 5, 2005 (File name: bmhandyside050405.pdf)
   
• Dee H. Slaughter, Hunter - Michael Investment Advisors, Inc., May 5, 2005 (File name: dhslaughter050505.pdf)
   
• William E. Donoghue, Chairman, W. E. Donoghue & Co., Inc., May 4, 2005 (File name: wedonoghue050405.pdf)
   
• John S. Lyons, President, J Lyons Fund Management, Inc., May 3, 2005 (File name: jslyons050305.htm)
   
• Jeff M. Pierce, VP of Human Resources, Jackson County Memorial Hospital, May 3, 2005 (File name: jmpierce050305.pdf)
   
• Josh Meeks, Benefits Manager, Moore & Van Allen PLLC, May 3, 2005 (File name: jmeeks050305.pdf)
   
• Pam Oien, Trustee, Downtown Automotive, May 3, 2005 (File name: poien050305.pdf)
   
• Marv Nelson, May 3, 2005 (File name: mnelson050305.pdf)
   
• Tom Mueller, Chief Accountant, Sanitation Districts of Los Angeles County, May 3, 2005 (File name: tmueller050305.pdf)
   
• Steven F. Charlton, CFA, Managing Partner, NEPC, May 3, 2005 (File name: sfcharlton050305.pdf)
   
• Geoffrey Browne, Committee Member, Permian Mud Service, May 3, 2005 (File name: gbrowne050305.pdf)
   
• Will Hepburn, CFP, The Prescott Center for Adaptive Market Strategies, May 3, 2005 (File name: whepburn050305.pdf)
   
• Richard Parliman, Director, Human Resource & Employee Relations, May 2, 2005 (File name: rparliman050205.pdf)
   
• Kregg Conder, Vice President - Finance and Treasurer, Warren Equipment Company, May 2, 2005 (File name: kconder050205.pdf)
   
• Rick Holbrook, May 2, 2005 (File name: rholbrook050205.pdf)
   
• Anne G. Beaurivage, General Counsel, Learjet Inc., May 2, 2005 (File name: agbeaurivage050205.pdf)
   
• Judy Aboussie, Clinic Manger, Austin Radiological Association, May 2, 2005 (File name: jaboussie050205.pdf)
   
• Michael Klein, May 2, 2005 (File name: mklein050205.pdf)
   
• Ronnie S. Grabon, VP, Human Resources, Carlyle & Co., May 2, 2005 (File name: rsgrabon050205.pdf)
   
• Fred Hay, Retirement Plan Committee Member, Retirement Plan Committee of Austin Diagnostic Clinic, May 2, 2005 (File name: fhay050205.pdf)
   
• Dana Mattiza, Employee Benefits Manager, Aker Kvaerner Human Resources, May 2, 2005 (File name: dmattiza050205.pdf)
   
• Kwame Kwakye, May 2, 2005 (File name: kkwakye2484.htm)
   
• Michael C. Henkel, President, Ibbotson Associates, Chicago, Illinois, April 27, 2005 (File name: mchenkel9842.htm)
   
• David Seely, First National Bank of Omaha, WMG Operations, April 6, 2005, (File name: dseely040605.htm)
   
• Lachhman Dass Gupta, Dover, Delaware, March 13, 2005 (File name: ldgupta6623.htm)
   
• Cathey Farmer, Compliance Associate, Denver, Colorado, December 31, 2004 (File name: cfarmer1988.htm)
   
• Memorandum from the Division of Investment Management regarding an November 16, 2004, meeting with representatives from Alliance Capital Management Corporation and and the Office of Compliance Inspections and Examinations, dated November 19, 2004 (File name: jbmmemo111904.pdf)
   
• Memorandum from the Office of Commissioner Paul S. Atkins regarding a meeting with representatives of the Investment Company Institute, MFS Investment Management, Fidelity Management & Research Company, and Oppenheimer Funds, October 18, 2004 (File name: psamemo101804.pdf)
   
• Memorandum from the Office of Commissioner Cynthia A. Glassman regarding a meeting with representatives of the Investment Company Institute, Fidelity Investments, OppenheimerFunds, and MFS Investment Management, October 18, 2004 (File name: memo101804.pdf)
   
• R. Gregory Barton, Managing Director and General Counsel, Vanguard Group, October 18, 2004 (File name: rgbarton101804.pdf)
   
• James A. Klein, President, American Benefits Council, October 15, 2004 (File name: jaklein101504.pdf)
   
• Sally Miller, October 12, 2004 (File name: samiller101204.htm)
   
• Brian H. Graff, Esq., APM, Executive Director and CEO, American Society of Pension Actuaries, October 8, 2004 (File name: bhgraff100804.pdf)
   
• Memorandum from the Division of Investment Management regarding a September 27, 2004 meeting with representatives of the Investment Company Institute, Capital Research, DST, Federated, Fidelity, Merrill Lynch, MFS, Oppenheimer Funds, T. Rowe Price, and Vanguard, dated September 30, 2004 (File name: iciothers092704.pdf)
   
• Maria F. Dwyer, Chief Regulatory Officer, MFS Investment Management, September 13, 2004 (File name: s71104-304.pdf)
   
• Paul Schott Stevens, President, Investment Company Institute, September 2, 2004 (File name: s71104-311.pdf)
   
• Brian Graff, August 24, 2004 (File name: bgraff080404.htm)
   
• Memorandum from the Division of Investment Management regarding an August 18, 2004 meeting with representatives of the SPARK Institute, Inc., American Bankers Association, T. Rowe Price, and Wachovia Corporation, dated August 20, 2004 (File name: s71104-300.pdf)
   
• Mark J Mahshie, Liverpool, New York, August 4, 2004 (File name: mjmahshie2684.htm)
   
• Memorandum from the Office of Commissioner Atkins regarding a June 15, 2004 meeting with representatives from the Society of Asset Allocators and Fund Timers, Inc. and Edelman, dated August 3, 2004 (File name: s71104-298.pdf)
   
• Rick Grant, August 2, 2004 (File name: rgrant080204.htm)
   
• Robert L Tritten, July 23, 2004 (File name: s71104-296.pdf)
   
• Raymond Gambel, June 23, 2004 (File name: rgambel062304.txt)
   
• Diana Plucienkowski, CFP, Meg Green & Associates, Inc., June 15, 2004 (File name: s71104-285.pdf)
   
• Memorandum from the Office of Commissioner Goldschmid regarding an April 13, 2004 meeting with representatives of the Society of Asset Allocators and Fund Timers, Inc., dated June 14, 2004 (File name: saafti041304.pdf)
   
• David B. Jones, Senior Vice President and Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, June 4, 2004 (File name: fidelity060404.pdf)
   
• Lisa Fry, May 28, 2004 (File name: lfry062804.txt)
   
• Sarah A. Miller, Director, Center for Securities, Trust And Investment, American Bankers Association, May 26, 2004 (File name: smiller052604.pdf)
   
• James W. Vitalone, CFA, Chair, U.S. Advocacy Committee and Linda L. Rittenhouse CFA Institute Advocacy, U.S. Advocacy Committee of CFA Institute, May 24, 2004 (File name: uscacfai052404.pdf)
   
• Riley J. Furr, Baton Rouge, LA, May 20, 2004 (File name: s71104-195.pdf)
   
• Milton L. Brooks, Washington, District of Columbia, May 20, 2004 (File name: mlbrooks3458.htm)
   
• Sarah A. Miller, Director, Center for Securities, Trust and Investments, American Bankers Association, May 20, 2004 (File name: aba052004.pdf)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, May 20, 2004 (File name: ddwiard2599.htm)
   
• Eugene P. Saxby, Solvang, California, May 17, 2004 (File name: epsaxby2611.htm)
   
• Robert A. Arnold, Senior Vice-President, Division Manager, Trust Operations, National City Corporation, May 14, 2004 (File name: nationalcity051404.pdf)
   
• Steve McElravy, Financial Consultant, Brookstreet Securities, May 12, 2004 (File name: brookstreet051204.txt)
   
• Bruce Synnott, May 12, 2004 (File name: bsynnott051204.txt)
   
• Christopher J. Lyons, CFM, Wealth Management Advisor, Merrill Lynch, May 11, 2004 (File name: cjlyons051104.txt)
   
• Pamela K. Panther, Las Vegas, NV, May 11, 2004 (File name: pkpanther051104.txt)
   
• Barbara Roper, Director of Investor Protection, Consumer Federation of America and Mercer Bullard, Founder and President, Fund Democracy, Inc., May 11, 2004 (File name: s71104-145.pdf)
   
• Heidi Stam, Principal of Securities Regulation, The Vanguard Group, May 10, 2004 (File name: s71104-150.pdf)
   
• William Francis Galvin, Secretary of Commomwealth, Commonewealth of Massachusetts, May 10, 2004 (File name: s71104-151.pdf)
   
• David F. Freeman, Jr., Arnold & Porter, LLP, May 10, 2004 (File name: s71104-144.pdf)
   
• Herbert Y. Poon, Counsel, Capital Research and Management Company, May 10, 2004 (File name: capitalresearch051004.pdf)
   
• Robin S. Yonis, Vice President, Investment Counsel, Law Department, Pacific Life Insurance Company, May 10, 2004 (File name: pacificlife051004.pdf)
   
• Jerry C. Wagner, President, SAAFT, May 10, 2004 (File name: saaft051004.pdf)
   
• Heidi Stam, Principal, Securities Regulation, Vanguard Group, May 10, 2004 (File name: vanguard051004.pdf)
   
• Marc Bryant, Chief Legal Counsel, ProFund Advisors LLC, May 10, 2004 (File name: profund051004.pdf)
   
• Carl B. Wilkerson, Vice President & Chief Counsel- Securities & Litigation, American Council of Life Insurers, May 10, 2004 (File name: acli051004.pdf)
   
• Michael D. Udoff, Vice President, Associate General Counsel and Secretary, Securities Industry Association, May 10, 2004 (File name: sia051004.pdf)
   
• E. Scott Peterson, Hewitt Associates LLC, May 10, 2004 (File name: hewitt051004.pdf)
   
• James J. Dolan, President & CEO, Access Data Corp., May 10, 2004 (File name: accessdata051004.pdf)
   
• Stephen W. Mack, CFP, RFC, President, Mack Investment Securities, Inc., May 10, 2004 (File name: macinvest051004.txt)
   
• Mark J. Ugoretz, President, ERISA Industry Committee, May 10, 2004 (File name: s71104-143.pdf)
   
• Stephen B. Blumenthal, CMG - Capital Management Group, Inc., May 10, 2004 (File name: cmgcapital051004.txt)
   
• George W. Volland, SVP Director of Marketing, Millennium Trust Company, May 10, 2004 (File name: gwvolland051004.txt)
   
• James W. Olsen, CFP, Olsen & Guidry, L.L.C., May 10, 2004 (File name: jwolsen051004.txt)
   
• Stephanie Kelly, Olsen & Guidry, L.L.C., May 10, 2004 (File name: skelly051004.txt)
   
• Jane C. Fahey, Fahey Financial, Inc., May 10, 2004 (File name: jcfahey051004.txt)
   
• Gary Clemmons, May 10, 2004 (File name: gclemmons051004.txt)
   
• David Lusher, May 10, 2004 (File name: dlusher051004.txt)
   
• John M. McClure, May 10, 2004 (File name: jmmcclure051004.txt)
   
• Gary R. Fletcher, Managing Director, Sheffield Capital Management, LLC, May 10, 2004 (File name: grfletcher051004.txt)
   
• Iaksmi Rajan, May 10, 2004 (File name: irajan051004.txt)
   
• Paul Schatz, May 10, 2004 (File name: pschatz051004.txt)
   
• Jim Gissy, May 10, 2004 (File name: jgissy051004.txt)
   
• Linda Ferentchak, President, Financial Communications Associates, Inc., May 10, 2004, (File name: lferetchak051004.txt)
   
• Peter B. Mauthe, May 10, 2004 (File name: pbmauthe051004.txt)
   
• Sam C. Bills, May 10, 2004, (File name: scbills051004.txt)
   
• Donna Hess, Pinellas Park, FL, May 10, 2004 (File name: dhess051004.txt)
   
• Michelle L. Hoesly, May 10, 2004 (File name: mlhoesly051004.txt)
   
• Steven D. Landis, CFP, Landis Financial & Investment Services, May 10, 2004 (File name: sdlandis051004.txt)
   
• Surya Subramanian, May 10, 2004 (File name: ssubramanian051004.txt)
   
• Dana Lyons, May 10, 2004 (File name: dlyons9618.htm)
   
• Steven W. Medland, Newport Beach, California, May 10, 2004 (File name: swmedland7124.htm)
   
• Robert W. Armstrong, Esquire, Assistant General Counsel of Transamerica Occidental Life Insurance Company, Los Angeles, California, May 10, 2004 (File name: rwarmstrong3829.htm)
   
• Darrell D. Wiard, RIA, Merritt, North Carolina, May 10, 2004 (File name: ddwiard7779.htm)
   
• Geoffrey Keenan, Exec VP, Gateway Investment Advisers, L.P., Cincinnati, Ohio, May 10, 2004 (File name: gkeenan7472.htm)
   
• Bob M. Kargenian, Placentia, California, May 10, 2004 (File name: bmkargenian5816.htm)
   
• James J. Lang, Compliance Director, Principal Life Insurance Company, May 10, 2004 (File name: principallife051004.pdf)
   
• M. Imtiaz Mazumder, Ph.D. Candidate, Department of Economics and Finance, University of New Orleans, May 10, 2004 (File name: mimazunder051004.pdf)
   
• Robert G. Wuelfing, SPARK Institute, May 10, 2004 (File name: sparkinst051004.pdf)
   
• William A. Bridy, First Vice President, Merrill Lynch, Pierce, Fenner & Smith Incorporated, May 10, 2004 (File name: merrilllynch051004.pdf)
   
• Michael DeNofrio, Executive Vice President -Senior Managing Director, Investing Services- Transfer Agency, PFPC Inc., May 10, 2004 (File name: pfpc051004.pdf)
   
• Niels Holch, Executive Director, Coalition of Mutual Fund Investors, May 10, 2004 (File name: cmfi051004.pdf)
   
• David L. Wray, President, Profit Sharing/401(k) Council and Randel Johnson Vice President - Labor, Immigration, & Employee Benefits, United States Chamber of Commerce, May 10, 2004 (File name: profituscc051004.pdf)
   
• Alan D. Weiss, President, dynamic investment strategies, May 10, 2004 (File name: adweiss051004.txt)
   
• Mark S. Howard, Senior Vice President, Secretary & Counsel, USAA Investment Management Company, May 10, 2004 (File name: usaaimc051004.pdf)
   
• Koji E. Felton, Senior Vice President and Deputy General Counsel, Charles Schwab & Co., Inc., May 10, 2004 (File name: charlesschwab051004.pdf)
   
• Mark R. Thresher, President and Chief Operating Officer, Nationwide Financial Services, Inc., May 10, 2004 (File name: nfsi051004.txt)
   
• Michael D. Udoff, Vice President, Associate General Counsel and Secretary, Securities Industry Association, May 10, 2004 (File name: sia051004.pdf)
   
• Ralph A. Lambiase, NASAA President and Director, Connecticut Division of Securities, North American Securities Administrators Association, May 10, 2004 (File name: nasaa051004.pdf)
   
• Langdon T. Healy, Mutual Funds Analyst, Morningstar, May 10, 2004 (File name: morningstar051004.pdf)
   
• Sujey Kallumadanda, Esq., Counsel & Assistant Director of Government Relations, Financial Planning Association, May 10, 2004 (File name: fpa051004.pdf)
   
• Amber Olsen, Chief Operation Officer, Keystone Capital Management, Inc., May 10, 2004 (File name: keystone051004.pdf)
   
• Otis H. Cowan, Vice President and Assistant General Counsel, American Century Investments, May 10, 2004 (File name: amercentury051004.pdf)
   
• James A. Klein, President, American Benefits Council, May 10, 2004 (File name: ameribenef051004.pdf)
   
• J. Alan Reid, Jr., President, ReFlow Management Co., LLC, May 10, 2004, (File name: reflow051004.pdf)
   
• William F. Galvin, Secretary of the Commonwealth, Commonwealth of Massachusetts, May 10, 2004 (File name: commmass051004.pdf)
   
• Dale E. Brown, CAE, Executive Director & CEO, Financial Services Institute, May 10, 2004 (File name: finserinst051004.pdf)
   
• Skip Schweiss, Executive Vice President, First Trust Corporation, May 10, 2004 (File name: 1sttrustcor051004.pdf)
   
• Theresa M. Brunsman, Assistant Counsel, Union Central Life Insurance Company, May 10, 2004 (File name: uclic051004.pdf)
   
• Neal S. Wolin, Executive Vice President and General Counsel, HL Investment Advisors, LLC, The Hartford Financial Services Group, Inc., May 10, 2004, (File name: hartford051004.pdf)
   
• Edward Miller, PhD, May 10, 2004 (File name: emiller051004.pdf)
   
• Camille Donald, Massachusetts Mutual Life Insurance Company, May 10, 2004 (File name: massmutual051004.pdf)
   
• Amy R. Doberman, Managing Director, General Counsel, UBS Global Asset Management, May 10, 2004 (File name: ubsglobal051004.pdf)
   
• Kevin P. Holland, President, CPA/PFS, CFP, AAMS, CMFC, MBA, Holland Financial Management, Inc., May 9, 2004 (File name: holland050904.pdf)
   
• Andrew Ferraro, CFP, Drew Planners Inc., May 9, 2004 (File name: aferraro050904.txt)
   
• Michael P French, May 9, 2004, (File name: mpfrench3772.htm)
   
• Neal Nakagiri, President and CEO, Associated Securities Corp., May 9, 2004 (File name: nnakagiri050904.txt)
   
• Mark Drury, May 9, 2004, (File name: mdrury050904.txt)
   
• Steven R. Waller, Stress-Less Wealth Strategies, May 8, 2004 (File name: srwaller050804.txt)
   
• Don Beasley, May 8, 2004 (File name: dbeasley050804.txt)
   
• William R. Skeeters, RIA, May 8, 2004 (File name: wrskeeters050804.txt)
   
• Joan E. Boros, Jorden Burt LLP, on the behalf of AIG American General, May 7, 2004 (File name: s71104-139.pdf)
   
• Judith C. Loomis, Vice President and Associate General Counsel, SunTrust Capital Markets, Inc., May 7, 2004 (File name: s71104-142.pdf)
   
• John S. Lyons, President, J Lyons Fund Management, Inc., May 7, 2004 (File name: jlyonsfund050704.pdf)
   
• National Defined Contribution Council, May 7, 2004 (File name: ndcc050704.pdf)
   
• Tommy L. Feezel, May 7, 2004 (File name: tlfeezel050704.txt)
   
• Bob Gibson, President, Gibson Capital Management, May 7, 2004 (File name: gibsoncapital050704.txt)
   
• Michael J. Dougherty, Branch Manager, LPL Financial Services, May 7, 2004 (File name: mjdougherty050704.txt)
   
• Michael P. DeGeorge, General Counsel, National Association for Variable Annuities, May 7, 2004 (File name: nava050704.pdf)
   
• Leon M. Metzger, May 7, 2004 (File name: lmmetzger050704.pdf)
   
• David A. Lucca, Rhoads Lucca Capital Management, May 7, 2004 (File name: dalucca050704.txt)
   
• Rita C. DeFloreo, Principal Compliance Manager/CCO, Paradigm Equities, Inc., East Lansing, Michigan, May 7, 2004 (File name: rcdefloreo6351.htm)
   
• Arlene Clemmons, May 7, 2004 (File name: aclemmons050704.txt)
   
• Michael J. Norris, Norris Advisory Services, May 7, 2004 (File name: mjnorris050704.txt)
   
• Sean Clemmons, Research Analyst, Texas Capital Management, May 7, 2004, (File name: sclemmons050704.txt)
   
• David Coomber, Wilmington, Delaware, May 7, 2004 (File name: dcoomber9616.htm)
   
• Amy B. R. Lancellotta, Acting General Counsel, Investment Company Institute, May 7, 2004 (File name: ici050704.pdf)
   
• Clifford Montgomery, Theta Investment Research, LLC, May 7, 2004 (File name: thetainvest050704.txt)
   
• Paul Montgomery, Theta Investment Research, LLC, May 7, 2004 (File name: pmontgomery050704.txt)
   
• Jeffrey G. Rutowski, Vice President, Integrated Fund Services, May 7, 2004, (File name: integratedfund050704.pdf)
   
• Monti Young, May 7, 2004 (File name: myoung050704.pdf)
   
• Larry Sanders, May 6, 2004 (File name: lsanders050604.txt)
   
• Darrell D Wiard, RIA, Merritt, North Carolina, May 6, 2004 (File name: ddwiard7350.htm)
   
• Ted Climo, Marketeer Consulting International Inc., May 6, 2004 (File name: marketeer050604.pdf)
   
• R. Keith Overly, Executive Director, Ohio Public Employees Deferred Compensation Program, May 5, 2004 (File name: opedc050504.pdf)
   
• James H. Applegate, CFP®, AAMS®, Applegate Investment Mgmt, LLC, May 5, 2004 (File name: jhapplegate050504.txt)
   
• John R. Zak, CPA, May 5, 2004 (File name: jrzak050504.txt)
   
• David W. Gibson, May 5, 2004 (File name: dwgibson050504.txt)
   
• Dana Nunley, May 5, 2004 (File name: dnunley050504.txt)
   
• Anand G. Huprikar, Novi, Michigan, May 4, 2004 (File name: ahuprikar5761.htm)
   
• John C. Russell, Member New York Stock Exchange, New York, New York, May 4, 2004 (File name: jcrussell8123.htm)
   
• David Hutchinson received May 3, 2004 (File name: s71104-130.pdf)
   
• Darrell D. Wiard, Merritt, North Carolina, May 3, 2004 (File name: ddwiard6628.htm)
   
• Paul B. Kingsbury, Mesa, Arizona, May 2, 2004 (File name: pbkingsbury6888.htm)
   
• Noble McCrory, May 2, 2004 (File name: nmccrory050204.txt)
   
• Beth S. Shapiro, Merion, Pennsylvania, April 30, 2004 (File name: s71104-141.pdf)
   
• Robert S. Oswald, Chairman, Bendix Commercial Vehicle Systems, LLC, Elyria, Ohio, April 30, 2004 (File name: rsoswald1426.htm)
   
• Don Brady, April 30, 2004 (File name: dbrady043004.txt)
   
• Susan Mandel Prusky, April 29, 2004 (File name: s71104-153.pdf)
   
• Rufus K. Barton III, Grosse Pointe Farms, MI, April 29, 2004 (File name: s71104-134.pdf)
   
• Victoria L. Ragland, President, April 29, 2004 (File name: vlragland042904.txt)
   
• Wallace Huey, received April 29, 2004 (File name: s71104-127.pdf)
   
• Howard Booker, April 28, 2004 (File name: s71104122.pdf)
   
• Steven Prusky, April 28, 2004 (File name: s71104-131.pdf)
   
• Michael Boykin, EDM, April 28, 2004 (File name: s71104123.pdf)
   
• Paul Nadel, TSA Associates, April 28, 2004 (File name: s71104124.pdf)
   
• Joseph M Madden, President, Madden Funds Management, Oak Park, Illinois, April 28, 2004 (File name: jmmadden5618.htm)
   
• Ben Buckner, PhD, April 28, 2004 (File name: bbuckner042804.htm)
   
• Sam C. (Bo) Bills, Jr. CPA CFP, Bills Asset Management, April 27, 2004 (File name: sbills042704.htm)
   
• John Gentis, Fort Lauderdale, Florida, April 27, 2004 (File name: jgentis042704.htm)
   
• Wendy Connolly, Operations Manager, Heartland Trust Company, April 27, 2004 (File name: wconnolly042704.htm)
   
• Jonathan J Woerner, Cincinnati, Ohio, April 27, 2004 (File name: jjwoerner1509.htm)
   
• Richard J Murphy, Jr, President - CJM Securities Inc., New York, New York, April 27, 2004 (File name: rjmurphy1771.htm)
   
• Dennis Gordon, CPA, April 27, 2004 (File name: s71104-126.pdf)
   
• Howard E. Seabeck, April 26, 2004 (File name: s71104-129.pdf)
   
• Thomas Foster, MBA, April 26, 2004 (File name: s71104-133.pdf)
   
• David Patterson, Applied Systems Group, April 26, 2004 (File name: s71104-136.pdf)
   
• David Gertner, Bakersfield, CA April 26, 2004 (File name: s71104116.pdf)
   
• Steve Gallizioli, April 26, 2004 (File name: sgallizioli042604.htm)
   
• Coleman Absher, Boca Raton, Florida, April 25, 2004 (File name: cabsher042504.htm)
   
• Joseph B. Ludwig, President, Tandem Financial Services, Inc., April 23, 2004 (File name: tandem042304.txt)
   
• Richard Holmes, PKI Advisors, April 22, 2004 (File name: s71104-140.pdf)
   
• Michael K. Reynolds, April 22, 2004 (File name: mjreynolds042204.txt)
   
• Ken Scott, April 22, 2004 (File name: kscott042204.pdf)
   
• Nancy A. Crain, Merritt, North Carolina, April 22, 2004 (File name: nacrain6123.htm)
   
• Warren A. Flick, Ph.D., Attorney and Retired Professor of Forest Economics, Athens, Georgia, April 22, 2004 (File name: waflick9757.htm)
   
• Mary Templeton received April 21, 2004 (File name: s71104-113.pdf)
   
• Michael Klein, April 21, 2004 (File name: mklein042104.txt)
   
• Robert F. Thompson, Bay Capital, April 21, 2004 (File name: rfthompson042104.txt)
   
• Will Hepburn, CFP, April 21, 2004 (File name: whepburn042104.txt)
   
• Samuel F. Jones, MSIT, Registered Investment Advisor, R.E.Jones & Associates, Inc., The J-Group Advisors, April 21, 2004 (File name: sfjones042104.txt)
   
• Brian H. Graff, Esq., Executive Director; Jeffrey C. Chang, Esq., Co-chair, Government Affairs Committee; Sal L. Tripodi, Esq., Co-chair, Government Affairs Committee, American Society of Pension Actuaries, April 21, 2004 (File name: aspa042104.pdf)
   
• Rob Bender, Saline, Michigan, April 20, 2004 (File name: rbender8675.htm)
   
• Harold Bernard, Culver City, CA April 20, 2004 (File name: s71104120.pdf)
   


• Carl G. Verboncoeur, Chief Executive Officer, Rydex Investments, April 20, 2004 (File name: cverboncoeur042004.pdf)
   


• Julio Rodriguez, n/a, Parkland, Florida, April 20, 2004 (File name: jrodriguez1917.htm)
   
• Gerald D. Staffin, Ph.D, Watchung, New Jersey, April 20, 2004 (File name: gdstaffin8746.htm)
   
• Malcolm Bloch, MD, retired, April 20, 2004 (File name: mbloch6203.htm)
   
• Dan Jamieson, April 20, 2004 (File name: djamieson042004.pdf)
   
• Paul Cunningham, Merit Advisors, Inc., Oklahoma City, Oklahoma, April 20, 2004 (File name: pcunningham042004.txt)
   
• Art Molloy, CFP, CFA, President, Capital Growth, Inc., April 20, 2004 (File name: amolloy042004.txt)
   
• John K. Sosnowy, President, Sosnowy Investment Management Company, April 20, 2004 (File name: sosnowy042004.txt)
   
• Dan Peschka, Great Bend, Kansas, April 20, 2004 (File name: dpeschka2972.htm)
   
• Doug Moore, April 20, 2004 (File name: dmoore9121.htm)
   
• Richard Mendenhall Los Angeles, California, April 19, 2004 (File name: s71104-95.pdf)
   
• Patrick Garnier Los Angeles, California, April 19, 2004 (File name: s71104-99.pdf)
   


• Eric Martinez of Windsor Financial, El Segundo, California, April 19, 2004 (File name: s71104-98.pdf)
   


• Charles Jordan, Los Angeles, California, April 19, 2004 (File name: s71104-92.pdf)
   
• Mike Lan, consultant, April 19, 2004 (File name: mlan9961.htm)
   
• Jim Garcia, April 16, 2004 (File name: s71104-132.pdf)
   
• Jeffrey Emery, RPS Planning, Gardena, April 14, 2004 (File name: s71104-295.pdf)
   
• James E. Grant, CPA, Author, National Public Speaker on Mutual Fund Investing, Carbondale, Colorado, April 14, 2004 (File name: jegrant4278.htm)
   
• Sheldon R. Stein, General Counsel, of Ariel Capital management, LLC, and Ariel Mutual Funds, April 13, 2004 (File name: sstein041304.pdf)
   
• James Desmond, J & L Systems, April 13, 2004 (File name: s71104121.pdf)
   
• John F. Balevic, Senior Vice President, of Millennium Trust Company, April 13, 2004 (File name: jbalevic041304.htm)
   
• Carlos Afaro, April 12, 2004 (File name: s71104-89.pdf)
   
• Christopher Pressler, CPA, of Kilmer and Beck, Long Beach, California. April 9, 2004 (File name: s71104-93.pdf)
   
• Ken Barnard, April 9, 2004 (File name: s71104-81.pdf)
   
• David Gertner, April 9, 2004 (File name: s71104-80.pdf)
   
• Barney Frank, U.S. House of Representatives, Committee on Financial Services, April 9, 2004 (File name: s71104-117.pdf)
   
• Gene Meyer, Senior Accountant, STC Management, April 9, 2004 (File name: s71104-79.pdf)
   
• Proibssor Arthur Osborne, April 8, 2004 (File name: s71104-87.pdf)
   
• Donald Stovall, Bakersfield, California, received April 7, 2004 (File name: s71104-68.pdf)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, April 6, 2004 (File name: ddwiard8004.htm)
   
• Lawrence Handel, PA, Arvin, Callfornia, April 5, 2004 (File name: s71104-65.pdf)
   
• Barry Emerson, Los Angeles, California, received April 5, 2004 (File name: s71104-58.pdf)
   
• Blake Gardner, accountant, Los Angeles, California, received April 5, 2004 (File name: s71104-56.pdf)
   
• Scott Ehrlich, Accountant, of Parsons and Rhodes, Thousand Oaks, California, April 4, 2004 (File name: s71104-94.pdf)
   
• Yolanda Garcia, Sun Valley, April 3, 2004 (File name: s71104-135.pdf)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, April 2, 2004 (File name: ddw6324.htm)
   
• Sheldon R. Stein, General Counsel of Ariel Capital Management, Inc. and Ariel Mutual Fund, April 2, 2004 (File name: sstein040204.pdf)
   
• Eugene J. Asken, Portage, Michigan, March 31, 2004 (File name: jasken8452.htm)
   
• Leon Standridge, MFI Management, March 30, 2004 (File name: s71104-301.pdf)
   
• Don Jorgensen, March 30, 2004 (File name: s71104-182.pdf)
   
• Curt Maclean, RIC Assoc., Santa Clarita, CA, March 28, 2004 (File name: s71104-128.pdf)
   
• Matt Kendall, RKN Advisors, March 27, 2004 (File name: s71104-88.pdf)
   
• Larry Durant (HRRM), March 25, 2004 (File name: ldurant03252004.htm)
   
• Bin Zhou, Ph.D., President, Fair Value Research, Massachusetts, March 25, 2004 (File name: bzhou2082.htm)
   
• Leon Haliburton, Accountant, Los Angeles, CA, March 24, 2004 (File name: s71104114.pdf)
   
• Carla Deering, Los Angeles, CA, March 24, 2004 (File name: s71104115.pdf)
   
• Gary Hibler, President, Jensen Investment Management, Inc., The Jensen Portfolio, Inc., March 24, 2004 (File name: s71104-66.pdf)
   
• Willard Brown, El Segundo, California, March 23, 2004 (File name: s71104-97.pdf)
   
• Willard Brown, El Segundo, California March 23, 2004 (File name: s71104-57.pdf)
   
• James Hixson, March 23, 2004 (File name: jhixson032304.txt)
   
• Stanley Reider, March 22, 2004 (File name: s71104-112.pdf)
   
• Lloyd Dtucker, Accountant, Littlefield and Drucker, March 22, 2004 (File name: s71104125.pdf)
   
• Darrell Huchison, Los Angeles, California, March 22, 2004 (File name: s71104-47.pdf)
   
• Randal L. Glassco, March 22, 2004 (File name: rlglasco032204.txt)
   
• Charles Boswell, Los Angeles, California, March 21, 2004 (File name: s71104-67.pdf)
   
• Steve Benke, March 21, 2004 (File name: sbenke032104.txt)
   
• Gilbert Roche, Los Angeles, California, March 20, 2004 (File name: s71104-96.pdf)
   
• Anonymous reviewer, March 20, 2004 (File name: anony032004.txt)
   
• John Murray, March 20, 2004 (File name: jmurray5395.htm)
   
• Charles Terrell, March 20, 2004 (File name: cterrell032004.txt)
   
• Joseph Decker, CPA, Los Angeles, California, March 19, 2004 (File name: s71104-55.pdf)
   
• Joseph I. Szoecs, Jersey City, New Jersey, March 19, 2004 (File name: jiszoecs1572.htm)
   
• Alan M. Cohen, M.D., March 19, 2004 (File name: amcohen031904.txt)
   
• Matthew D. Kelty, March 19, 2004 (File name: mdkelty031904.htm)
   
• Richard Gibbs, Placitas, New Mexico, March 19, 2004 (File name: rgibbs4058.htm)
   
• William Hernandez, California, March 19, 2004 (File name: s71104-46.pdf)
   
• Steve Ruehle, March 18, 2004 (File name: sruehle031804.txt)
   
• Larry T. Stock, Diamond Bar, California, March 18, 2004 (File name: ltstock7970.htm)
   
• Frank Palazzo, St. Petersburg, Florida, March 18, 2004 (File name: fpalazzo4475.htm)
   
• Bob Olliffe, March 18, 2004 (File name: bolliffe9045.htm)
   
• Caroline Hale, March 18, 2004 (File name: chale6049.htm)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, March 18, 2004 (File name: ddwiard6112.htm)
   
• Mark Moffitt, MBA, Individual investor, Friendswood, Texas, March 18, 2004 (File name: mmoffitt2317.htm)
   
• Christine Zarycky, March 18, 2004 (File name: czarycky031804.txt)
   
• Warren W. Wall, President, W. Wall & Company, Inc., March 18, 2004 (File name: wwwall031804.txt)
   
• A.M. Gallo, Bellingham, Washington, March 18, 2004 (File name: agallo7908.htm)
   
• Will Connell, March 18, 2004 (File name: wconnell031804.txt)
   
• Laurence C. McBride, Ph.D., Colorado Springs, Colorado, March 18, 2004 (File name: lcmcbride6745.htm)
   
• Joseph A. Dear, Executive Director, of the Washington State Investment Board, March 17, 2004 (File name: s71104-29.pdf)
   
• Brian Carruthers, March 17, 2004 (File name: bcarruthers031704.txt)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, March 17, 2004 (File name: ddwiard2959.htm)
   
• Darrell D. Wiard, Registered Investment Advisor, Mutual Fund Investor, Merritt, North Carolina, March 17, 2004 (File name: ddwiard2671.htm)
   
• Professor Jeffery J. Haas, Professor Steven R. Howard, Eman Eliya, Natasha Udensiva, Caren Cohanim, Nicole Murphy, Edward Kroub, and Dennis DiSabato from the New York Law School Class on the Federal Regulation of Mutual Funds, March 16, 2004 (File name: s71104-31.pdf)
   
• Steven D. Landis, CFP, Landis Financial & Investment Services, March 16, 2004 (File name: landis031604.txt)
   
• Charles F. Seip, ChFC, EA, President, Financial Planning Consultants Inc., High Springs, Florida, March 16, 2004 (File name: cfseip5780.htm)
   
• Michael H. Sheridan, President, Vista Management Company, March 16, 2004 (File name: vistamanag031604.txt)
   
• Steven Parenteau received March 15, 2004 (File name: s71104-19.pdf)
   
• Ken Whitley, Principal, Third Day Advisors, LLC, March 15, 2004 (File name: thirdday031504.txt)
   
• Martin Cardwell, March 15, 2004 (File name: mcardwell031504.txt)
   
• Mitchell M. Merin, President and Chief Operating Officer, Investment Management, MorganStanley, March 15, 2004 (File name: s71104-45.pdf)
   
• Omnibus Account Tast Force received March 15, 2004 (File name: s71104-26.pdf)
   
• Howard R. Hawley, Registered Investment Advisor and Registered Securities Principal, March 14, 2004 (File name: hhawley03142004.htm)
   
• Tim F. Nelson, Sarasota, Florida, March 14, 2004 (File name: tfnelson1950.htm)
   
• De Alcorn, Sierra Madre, California, March 13, 2004 (File name: dalcorn8492.htm)
   
• Joe Sumrall, Mississippi, March 13, 2004 (File name: jsumrall2380.htm)
   
• Alan D. Eckert, Treasure Island, Florida, March 13, 2004 (File name: adeckert9509.htm)
   
• Rooney Barker, M Financial Services, Inc., March 12, 2004 (File name: s71104-27.pdf)
   
• Darrell Wiard, March 12, 2004 (File name: dwiard03122004.htm)
   
• Justin Dorsey, Minneapolis, Minnesota, March 12, 2004 (File name: jdorsey8871.htm)
   
• Pat Galos, Irvine, California, received March 11, 2004 (File name: s71104-17.pdf)
   
• Mark Kaiser, Pittsburgh, Pennsylvania, March 11, 2004 (File name: mkaiser9837.htm)
   
• Arnold Ward, March 10, 2004 (File name: award031004.txt)
   
• David W. Anderson, Elkhart, Indiana, March 10, 2004 (File name: dwanderson6062.htm)
   
• Donald Chang, Anaheim, California, received March 9, 2004 (File name: s71104-7.pdf)
   
• Andrew McCracken, Costa Mesa, California, received March 9, 2004 (File name: s71104-6.pdf)
   
• Daniel J. Clemons, CFP, Registered Representative, Escondido, California, March 9, 2004 (File name: djclemons1536.htm)
   
• L. Burton Keller, CPA, Senior Vice President, Delta Data Software, Inc., March 9, 2004 (File name: lbkeller030904.htm)
   
• Dr. Gary J. Harloff, Ph.D., Harloff Inc., March 9, 2004 (File name: gjharloff030904.txt)
   
• Manish K. Khatta, Operations Manager/Investment Advisor Rep., Potomac Fund Management Inc., March 9, 2004 (File name: mkkahatta030904.txt)
   
• Michael Parcells, Fountain Valley, California, received March 8, 2004 (File name: s71104-5.pdf)
   
• Gerald Sebahar, March 8, 2004 (File name: gsebahar0308.txt)
   
• Joerg Schroeder, Stamford, Connecticut, March 7, 2004 (File name: jschroeder5260.htm)
   
• Harold M. Graham, Retired Gen. Manager Engineer, Gulfport, Mississippi, March 7, 2004 (File name: hmgraham3394.htm)
   
• Aaron I. Cohn, M.D., Assistant Professor of Anesthesiology, Denver, Colorado, March 6, 2004 (File name: aicohn2916.htm)
   
• Daniel E. Frye, Personal Investor - 401K, East Sandwich, Massachusetts, March 6, 2004 (File name: defrye5673.htm)
   
• Seshadri Narasimhan, Matawan, New Jersey, March 5, 2004 (File name: snarasimhan5080.htm)
   
• Allan D. Browns, QPA, QKA, Director, Retirement Plans Operations, Waddell & Reed Services Company, Inc., March 5, 2004 (File name: adbrowns030504.txt)
   
• Karyn Hoffman, Financial Advisor, Deland, Florida, March 5, 2004 (File name: khoffman4741.htm)
   
• William L. Armstrong, March 4, 2004 (File name: s71104-4.pdf)
   
• David E. Ross, Oak Park, California, March 4, 2004 (File name: deross030404.txt)
   
• John D. Banks, Gillette, Wyoming, March 4, 2004 (File name: jdbanks030404.txt)
   
• Bart L. McGonnigal, Loudonville , New York, March 1, 2004 (File name: blmcgonnigal6677.htm)
   
• Steve Boyles, March 1, 2004 (File name: sboyles030104.txt)
   
• Comments of Dave DasGupta, February 25, 2004 (File name: ddasgupta02252004.htm)
• Alain Nicolas, Roanoke , Virginia, February 28, 2004 (File name: anicolas4329.htm)
   
• John David Marks, February 27, 2004 (File name: s71104-20.pdf)
   
• William F. Wadsworth, General Partner, PTS Asset Management, February 26, 2004 (File name: s71104-28.pdf)
   
• Bin Zhou, Fair Value Research, February 26, 2004 (File name: s71104-2.pdf)
   
• David H. McIntosh, Egg Harbor Township, New Jersey, February 26, 2004 (File name: dhmcintosh7882.htm)
   
• Joel N. Williams, Silver Spring, Maryland, February 26, 2004 (File name: jnwilliams5482.htm)
   
• Dr. James S. Benton, Wisconsin, February 22, 2004 (File name: jsbenton022204.txt)
   
• Welburne D. Johnson, II, M.D., February 18, 2004 (File name: wdjohnson021804.txt)
   
• Stephen E. Roth and W. Thomas Conner, Sutherland Asbill & Brennan, LLP, February 10, 2004 (File name: s71104-3.pdf)
   
• David F. Freeman, Jr. of Arnold & Porter on the behalf of their client, DH2, Inc., January 30, 2004 (File name: s71104-30.pdf)
   
• Niels Holch, Executive Director, Coalition of Mutual Fund Investors, December 12, 2003 (File name: s71104-24.pdf)
   
• Letter from Chairman William H. Donaldson to NASD, November 17, 2003, (File name: s71104-1.pdf)
   
• Jerry C. Wagner, President, Flexible Plan Investments, Ltd. on behalf of Society of Asset Allocators and Fund Timers, Inc., November 12, 2003, (File name: s71104-82.pdf)
   
• Edward L. Yinging, Executive Vice President, American Bankers Association, November 12, 2003 (File name: s71104-25.pdf)
   
• Steve Bartlett, The Financial Services Roundtable, November 10, 2003, (File name: s71104-23.pdf)
   
• David B. Yeske, CFPB President, Financial Planning Association, November 7, 2003 (File name: s71104-22.pdf)
   
• Geof Gradler, Senior Vice President and Head, Government Affairs, Charles Schwab & Co., Inc., October 27, 2003, (File name: s71104-21.pdf)
   

http://www.sec.gov/rules/proposed/s71104.shtml