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U.S. Securities and Exchange Commission

The following Letter Type B, or variations thereof, was submitted by individuals or entities.

Letter Type C:

Dear SEC

Please do not change Rule 14-a-8 to restrict or curtail investors' right to file advisory resolutions. These resolutions are a highly effective way for ordinary investors to get the attention of management, and often lead to important further dialogue on corporate governance, social and environmental issues.

This Rule has served investors and companies well. Please to not change it.



Modified: 07/24/2007