Subject: File No. S7-06-04
From: Dale C. Korpi, JD

April 1, 2005

I understand that the present due date for comments on the above is April 4th. I request that due date be extended for an addtional 30 days.

I believe at least that time is necessary for myself and others to provide you with thoughtful comments on your proposed actions.

I believe your actions would impair a retail investors access to the capital markets through disclosures that make distinctions that have no meaning to the retail investors.

The investors could become more vunerable to you can do it yourself purveyors; those purveyors have no accountability to the population you are trying to protect.

It does not appear your actions will benefit as you intend.

Thank you for your consideration.


Dale C. Korpi