From: Charles R. Partridge
Sent: June 23, 2006
Subject: File No. S7-03-06

Dear Mr. Cox:

As you know, the Sarbanes-Oxley Act was designed to force executives to pay back ill-gotten gains arising from accounting fraud. Yet, 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.


Charles R. Partridge
Columbus, Ohio