From: HHJT@aol.com
Sent: Monday, March 26, 2001 9:19 PM
To: rule-comments@sec.gov
Subject: S7-08-01
I would request that the subject of mediation in pending administrative
proceedings be discussed.  I believe that mediators familiar with securities 
regulatory matters could facilitate an early resolution to many enforcement 
actions.  Howard A. Tescher, Esq., Kipnis Tescher Lippman & Valinsky, 100 
N.E. Third Avenue, Suite 610, Fort Lauderdale, Florida 33301.