Sent: Tuesday, May 21, 2002 1:32 PM 
Subject: Proposed change in 10-Q and 10-K filing deadlines 
 
Gentlemen: 
 
The proposed changes to shorten the time period in which to file 
the quarterly 10-Q and annual 10-K reports would place a 
significant burden on our small financial institution. 
 
We are a $335 million community bank.  First, please consider the 
amount of time it takes to prepare the initial information for 
the report at the end of each quarter and year.  In addition, 
adequate time is needed for our legal counsel and accounting 
firm, as well as the Board of Directors, to review the report 
prior to the filing deadline.  I sincerely feel that shortening 
the filing period by 15 days for the 10-Q and 30 days for the 
annual 10-K would be a hardship.  I also feel that the shortened 
preparation period would increase the potential for errors and 
inaccuracies to occur. 
 
It is my hope that you will reconsider the proposal and retain 
the existing filing deadlines. 
 
Thank you for considering my comments. 
 
Alice M. Bier 
Chief Operating Officer 
Heritage Bank 
400 S. McCaslin Blvd, Suite 211 
Louisville, CO   80027 
Phone (303) 926-0300 
Fax (303) 926-0299 
E-mail: abier@heritagebanks.com