From: Robert E. Rutkowski
Sent: June 19, 2006
To: Chairman's Office
Subject: File No. S7-03-06

Securities and Exchange Commission

Dear Chairman Cox:

The Sarbanes-Oxley Act was designed to force executives to pay back ill-gotten gains arising from accounting fraud.

But according to an AP article,, there have been 2,000 restatements since the Sarbanes-Oxley Act, but the SEC has yet to make a single attempt to force a CEO to pay back ill-gotten gains.

Please start going after CEOs ill-gotten gains and make use of the Sarbanes-Oxley Act's clawback provisions.

Thank you for the opportunity to bring these remarks to your attention.

Mindful of the enormous responsibilities which stand before you, I am,

Yours sincerely,
Robert E. Rutkowski

cc: President George W. Bush
House Democratic Leadership

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