Subject: File No. 265-23
From: Gary Williams

April 3, 2006

April 3, 2006

Re: File Number 265-23

Members of the SEC:

I support the Securities and Exchange Commission (SEC) Advisory Committee on Smaller Public Companies (ACSPC) work and the proposed recommendations regarding the Sarbanes-Oxley Act (SOX) Section 404.

As the CFO of a micro cap company, I have estimates that external costs to comply with SOX Section 404 as originally stated, will cost an estimated $750,000 or 3% of our revenue, in the first year of implementation. This does not take into account the hundreds of hours of time that internal employees will expend in documentation assistance and testing.

The basic provisions of SOX and the PCAOB have significantly changed the landscape for all public companies. I believe every CEO, CFO and Audit Partner think twice if not three times before putting their name or their firms name to paper. SOX without 404 has accomplished its desired effect. No one wants to be the next poster child for the Enforcement Division.

404 as currently stated, is stifling on small companies. A company's size (revenue and market cap) must be considered. Small companies are typically cash and resource limited. 404 as is, while manageable at a large company, is overly-burdensome for small company. Executive management needs to drive shareholder value by focusing on technology and customers while adhering to GAAP and complying with SEC reporting requirements. 404 as currently stated, requires executive management to focus on the enormous burden of compliance and places the business second.

I urge the Commission to adopt the recommendations.

Thank you for providing us the opportunity to comment.

Gary Williams
Focus Enhancements Inc.