Subject: File No. S7-11-06
From: Lynnwood R Moore, Jr.
Affiliation: Partner, Conner Winters

August 3, 2006

I believe that the commments of Neal Wolkoff in the August 1 issue of the Financial Times regarding the impact of Sarbanes Oxley on small companies in this country is very accurate and perceptive. The proposals that he puts forth regarding how SOx should be modified as it applies to small companies are very thoughtful and would be extremely effective in preserving the protections for which the Act was designed but significantly reducing the overwhelming burdens of the Act on the smaller companies. I would respectfully recommend the Commission consider very seriously Mr. Wolfoff's proposals.