To : Commission File No. S7-08-02
From : Jeffrey J. Minton
Special Counsel
Office of Rulemaking
Division of Corporation Finance
U.S. Securities and Exchange Commission
Re : Acceleration of Periodic Reporting Filing Dates and Disclosure Concerning Website Access to Reports, Release Nos. 33-8989; 34-35741

Date :

May 15, 2002


On April 18th and 29th, Division of Corporation Finance staff received a call from Roxanne Reardon of Simpson Thacher & Bartlett who expressed the following concerns: