Date:    1/5/98  1:17 PM
Subject: SEC Rule S7-25-97
     
Mr. Arthur Levitt
SEC
     
Dear Mr. Levitt,
     
Our capitalist system works well because of adherence to certain rules and 
principals which help the "hidden hand" work.  One of these rules is that 
company managers must be accountable to their owners. The proposed rule 
S7-25-97 goes against this well established principal, and should not be 
implemented.
     
While shareholder issues may be "awkward" for managers, it is simply their 
responsibility to respond to their owners.  To change this fundamental 
principal will have many unanticipated and uneconomic consequences, and be bad 
for our capitalist system.
     
I strongly urge that you do not implement this ruling.
     
Sincerely,
Amy Stockwell
Decatur, IL
AmyCaro524@aol.com