File No. S7-19-03From: Irey, Stephanie [Stephanie.Irey@indymacbank.com]
Sent: Friday, December 12, 2003 2:17 PM
To: 'rule-comments@sec.gov'
Subject: File No. S7-19-03

Ladies and Gentlemen, 

IndyMac Bancorp, Inc. shares the concerns and endorses the opinions expressed 
in the comment letter submitted by the American Society of Corporate Secretaries.

Very truly yours, 

Stephanie S. Irey 
Executive Vice President, Corporate Secretary and Chief Governance Officer 
IndyMac Bancorp, Inc.