From: John S. Burke
Sent: May 15, 2006
Subject: File No. SR-NASD-2003-158

Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549-0213

Dear Sir:

On May 4, 2006, the NASD stated on its website that it had filed Amendment No. 5 to the code rewrite, Filing 2003-158. This filing includes substantial changes from the last amendment to the rewrite which will materially affect investors. Based on the scores of comment letters already received on the rewrite it is clear that this is an area of great concern to the public. Moreover, this Amendment will impact hundreds of thousands of investors should it be approved. Therefore, I request that the SEC commence a new comment period to allow input on this important new filing.

Thank you for your consideration.

Very truly yours,

John S. Burke
Higgins & Burke, P.C.
7 S. Second Ave
St. Charles, Illinois 60174
Phone: 630-762-9081
Fax: 630-762-9084