From: Mike Giles [mike.giles@computershare.com] Sent: Friday, December 13, 2002 3:48 PM To: rule-comments@sec.gov Subject: Mutual Fund quarterly disclosure proposed rule (s7-51-02) It makes perfect sense to require the mutual funds to disclose their holdings quarterly. They already report it on the 13F, so it should not cause any additional work for them. My recommendation is that they report columns similar to the 13F. Instead of only putting in the security name, we need them to put in the cusip as well. Thier quarterly holdings report should list: Name, Cusip, Shares, Value Thanks, Mike Giles Director of Operations Computershare Analytics 301-881-2252 ext 226 Mike.Giles@Computershare.com