From: Larry Cohen [lcohen@hartdistrict.org]
Sent: Tuesday, March 16, 2004 11:23 AM
To: rule-comments@sec.gov
Subject: Mutual Fund Disclosures (s7-06-04; s7-08-04; s7-12-04)

I am a small investor and have several mutual fund IRA's.  I am
disgusted by the behaviour of some of the funds.  I want to see full and
clear disclosure of all the costs of owning and purchasing mutual fund
shares.  The disclosure needs to be clear enough that the average
investor will be able to understand the disclosures without needing a
degree in accounting.



Larry Cohen
Hart High
(661) 259-7575, Ext. 192
Voice Mail Box 192
Email: lcohen@hartdistrict.org