Date:    1/5/98  5:45 PM
Subject: s7-25-97

Dear Mr. Arthur Levitt,

I am in strong disagreement with rule S7-25-97 (the stockholder gag rule) 
which would severely limit the information that stockholders need to make 
informed decisions.

I urge you most stringly not to pass this rule. 

Thank you for your attention,

Rachel j Siegel
11 Spruce Lane 
Ithaca, NY 14850