From: SLGarden2@aol.com Sent: Friday, November 15, 2002 4:17 PM To: rule-comments@sec.gov Subject: File No. S7-36-02 To: Securities and Exchange Commission I am writing today to applaud the SEC for its proposed rule issued September 19, 2002, mandating disclosure of proxy voting policies, procedures and voting records by mutual funds. I believe that this is a bold step on behalf of mutual fund transparency, shareholder rights and improved corporate governance. I thank the Commission for acting at a critical time. Restoring confidence in America’s corporate leadership and the integrity of financial markets requires that corporations be made more accountable to their shareowners and other stakeholders. Thank you. Steve Lustgarden