Dear Sirs,

I understand from my 401k plan provider, Sara Lee Corporation and Hewitt Associates, that your proposed new rules regarding late trading of mutual funds has a negative impact on my ability to effectively manage my retirement accounts. As I understand it, the intention is to disallow after hours trading of mutual funds, a practice that has been abused by some institutional investors and brokerage houses. This part is good. However, according to my plan provider, I understand that it also limits my ability to place a trade late in the afternoon and have it effective as of the close of business (4:00pm). I would hope that this is not your intent and that you would rework the proposed rules to allow legal trading as it stands today for 401k providers, yet accomplishes your intended goal. I appreciate your consideration in this matter.

Jim Eich
121 Ashley Lane
King, NC 27021
(336) 983-7875