Subject: File No. S7-03-06
From: Jon W Kallio
Affiliation: Corporate Training Coordinator, Hardigg Industries

February 2, 2006

As reviewed in the BLR ( summary of the SEC changes as:

"The Securities and Exchange Commission has published a 370-page proposal with new rules governing the disclosure of executive and director compensation."

I see the new rules as excellent for the investing client and general public.

Thank you