From: Lee Glasner
Sent: April 23, 2006
To: rule-comments@sec.gov
Subject: File No. 4-515

This is to: A) state my support of the implementation of customizable industrial taxonomies in connection with XBRL and B) express my profound thanks for the SEC's action to enhance the reporting and analysis of corporate information, which should reduce market risk.

Lee Glasner CFA 801