From: Pat Capozzi
Sent: May 16, 2006
Subject: File Number 4-515


The use of XML based taxonomies for filings must enforce SOME taxonomy standardization otherwise the ability to automate the analysis of these filings is lost. Please do not lose site of this simple fact. The implementation of XBRL is a critical moment in the evolution of business and could be remembered as the real point that we entered the information age.

Pat Capozzi