From: Masi_Bill@emc.com
Sent: Tuesday, May 08, 2001 7:28 AM
To: rule-comments@sec.gov
Subject: File No. S7-06-01 (Amendments to rules 31a-2 and 204-2)

Importance: High

Attention: Johnathan G. Katz,

My writing to you today, is to provide the SEC with the EMC's thoughts concerning Amendments to rules 31a-2 and 204-2. EMC is the market leader and provider of electronic storage devices and software. I would ask you consider EMC's position paper submitted to the SEC Nov 2000 when considering a change to the Rule 17Ad-7, file no. 57-17-99 affecting Transfer Agents. My primary SEC contact is David Karasik (202) 942-0786. For your convenience, I have attached a copy of EMC's position paper for your convenience.

I would ask that the SEC consider EMC's thoughts when evaluating future technologies as it relates to the aforementioned amendments. When you've had an opportunity to review our paper, please feel free to contact me at your convenience.

William B. Masi