Subject: Reference:  File No. S7-5-99
Author:  "Wayne D. Cockburn" <cockburn@lorusthera.com>
Date:    5/20/99 11:40 AM
     
     
Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 5th Street, NW, Mail Stop 6-9
Washington, DC
20549
     
Dear Mr. Katz,
     
I am forwarding my concerns regarding proposed amendments to certain SEC 
rules and regulations which may impact the ability of market makers to call 
a market in our securities.  I do not believe market makers should be 
required to review and pass upon the accuracy of our company's financial 
reporting.  We work with an internationally-recognized accounting firm, 
KPMG, and I believe their audit of our records should be sufficient.
     
Thank you for considering our concerns.
     
Wayne D. Cockburn
Vice President, Business Development
     
Lorus Therapeutics Inc.
7100 Woodbine Avenue
Suite 215
Markham, Ontario
L3R 5J2
CANADA
     
Bus.    001-905-305-1100, ext. 269
Fax     001-905-305-1584
URL     http://www.lorusthera.com