From: Benjamin Nichols
Sent: April 6, 2006
To: rule-comments@sec.gov
Subject: File No. S7-03-06

Securities and Exchange Commission

Dear Securities and Exchange Commission,

Please act on the proposed rule on executive compensation disclosure.

Sincerely,

Benjamin Nichols
1667 Taughannock Blvd.
Trumansburg, New York 14886