April 6, 2005

Securities and Exchange Commission

Dear Securities and Exchange Commission,

I am writing to urge the Securities and Exchange Commission to act on its proposed rule making on executive compensation disclosure. As an investor trying to save for my childrens education and my own retirement, I find that I cannot effectively value a company without knowing what the costs are and what is motivating top management.

Sincerely,

Mark Beaudin
6880 Burlwood Dr.
Anchorage, Alaska 99507