Comments on Proposed Rule:
Shareholder Reports and Quarterly Portfolio Disclosure of Registered Management Investment Companies

[Release Nos. 33-8164; 34-47023; IC-25870; File No. S7-51-02]

Comments of Mark Bielstein, Chair, Accounting Standards, Executive Committee and Alan Latshaw, Chair, Investment Companies, Expert Panel, American Institute of Certified Public Accountants, December 12, 2003 (File name: aicpa121203.htm)

Comments of John E. Donaldson, Jr., Hellertown, Penn., April 12, 2003 (File name: s75102-64.pdf)

Comments of J. Wayne Stephenson, Stocksnfund.com, March 11, 2003 (File name: jwstephenson1.txt)

Comments of Eric D. Roiter, Senior Vice President and General Counsel; David B. Jones, Vice President, Fidelity Management & Research Company, February 27, 2003 (File name: edroiter1.htm)

Comments of Daniel Hayhurst, PLS, Lewiston Operations Manager, USKH/Wyatt Engineering, Inc., February 26, 2003 (File name: dhayhurst1.txt)

Comments of Joseph Welch, February 22, 2003 (File name: jwelch1.txt)

Comments of Stanley Keller, Chair-Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association, February 21, 2003 (File name: skeller1.htm)

Comments of Sandra Burke, VP & Associate General Counsel, Charles Schwab & Co., Inc., February 18, 2003 (File name: sburke1.htm)

Comments of Ilene Davis, February 18, 2003 (File name: idavis1.txt)

Comments of KPMG LLP, February 14, 2003 (File name: kpmg1.htm)

Comments of an anonymous reviewer, February 15, 2003 (File name: clifden1.txt)

Comments of Lisa Snow, Vice President and Chief Counsel, Corporate Law, Teachers Insurance and Annuity Association of America/College Retirement and Equities Fund, February 14, 2003 (File name: lsnow1.htm)

Comments of John H. Lively, A I M Advisors, Inc., February 14, 2003 (File name: jhlively1.htm)

Comments of Stuart R. Strachan, Chair, SIA Investment Company Committee, Securities Industry Association, February 14, 2003 (File name: srstrachan1.htm)

Comments of Mercer Bullard, Founder and President, Fund Democracy, Inc. and Barbara Roper, Director of Investor Protection, Consumer Federation of America, February 14, 2003 (File name: mbullard1.htm)

Comments of Mike Savage, February 14, 2003 (File name: msavage1.txt)

Comments of Susi M. Silverman, Stuart R. Stracha, Capital Research and Management Company, February 14, 2003 (File name: smsilverman1.htm)

Comments of PricewaterhouseCoopers LLP, February 14, 2003 (File name: pricewater1.htm)

Comments of Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, February 13, 2003 (File name: rltrumka1.htm)

Comments of Robert L. Adler, President, AMG Data Services, February 14, 2003 (File name: rladler1.htm)

Comments of Dan Jamieson, February 13, 2003 (File name: djamieson1.htm)

Comments of Rich Coyle, February 13, 2003 (File name: rcoyle1.txt)

Comments of Heidi Stam, Principal, Securities Regulation, The Vanguard Group Inc., February 11, 2003 (File name: hstam1.htm)

Comments of Scott Cooley, Morningstar, Inc., February 11, 2003 (File name: scooley1.txt)

Comments of Hans Lange, February 10, 2003 (File name: hlange1.txt)

Comments of John Pasqua, February 10, 2003 (File name: jpasqua1.txt)

Comments of Andy Freeman, February 10, 2003 (File name: afreeman1.txt)

Comments of R. Stone, February 10, 2003 (File name: rstone1.txt)

Comments of Harriett Magee, February 9, 2003 (File name: hmagee1.txt)

Comments of Lewis D. Junior, February 8, 2003 (File name: ldjunior1.txt)

Comments of Duane R. Thompson, Director of Government Relations, Financial Planning Association, February 7, 2003 (File name: drthompson1.htm)

Comments of Wendell G. Peart, February 6, 2003 (File name: wgpeart1.txt)

Comments of Jim & Cecelia Woods, February 6, 2003 (File name: jcwoods1.txt)

Comments of Ken Kesler, February 6, 2003 (File name: kkesler1.txt)

Comments of Larry Herold, February 4, 2003 (File name: lherold1.txt)

Comments of Tom Dillon, January 30, 2003 (File name: tdillion1.txt)

Comments of Rachel Young, January 23, 2003 (File name: ryoung012303.txt)

Comments of Anil Khubchandani, January 22, 2003 (File name: akhubchandani012203.txt)

Comments of William Malahy, January 22, 2003 (File name: wmalahy1.txt)

Comments of Laurence Arnold, January 22, 2003 (File name: larnold1.txt)

Comments of John Turner, January 22, 2003 (File name: jturner1.txt)

Comments of William St. John, January 22, 2003 (File name: wstjohn1.txt)

Comments of Martin N. Levine, January 22, 2003 (File name: mnlevine1.txt)

Comments of Thomas Fowler, January 21, 2003 (File name: tfowler1.txt)

Comments of Thomas Rigo, January 21, 2003 (File name: trigo1.txt)

Comments of Peter Ryan, January 19, 2003 (File name: pryan2.txt)

Comments of Ken Kivenko, P.Eng., Chairman, SIPA Advisory Committee, Etobicoke, Ontario, Canada, January 17, 2003 (File name: kkivenko1.htm)

Comments of Geoffrey F. Foisie, Shawbrook, January 13, 2003 (File name: gffoisie1.htm)

Memorandum from Daphne Tippens Chisolm, Counsel to Commissioner Goldschmid, regarding a January 3, 2003 meeting with Investment Company Institute, dated January 10, 2003 (File name: ici0103031.htm)

Comments of Susanne Bradford, January 6, 2003 (File name: sbradford1.txt)

Comments of Jason Kreher, January 6, 2003 (File name: jkreher1.txt)

Comments of Erich Riesenberg, December 29, 2002 (File name: riesenberg1.htm)

Comments of David Singh, December 27, 2002 (File name: singh1.htm)

Comments of James G. Squyres, December 23, 2002 (File name: squyres1.htm)

Comments of Michael J Stifter, December 22, 2002 (File name: stifter1.htm)

Comments of A. Chandler, December 22, 2002 (File name: chandler1.htm)

Comments of Mike Giles, Director of Operations, Computershare Analytics, December 13, 2002 (File name: mgiles1.txt)

Comments of Peter Ryan, December 13, 2003 (File name: pryan1.txt)

Comments of James G. Curtis, December 12, 2003 (File name: jgcurtis1.txt)

Comments of John H. Cochran, December 12, 2002 (File name: jhcochran121202.txt)

http://www.sec.gov/rules/proposed/s75102.shtml