Subject: File No. S7-11-06
From: Woodie Neiss
Affiliation: CFO, FLAVORx, Inc.

September 22, 2006

If you so chose to burden our companies with legislation, I would appreciate it if you would spell it out. Create a checklist of what needs to be done and remove any gray area. Section 404 of the current legislation does not spell anything out. The definition is left to the determination of Auditors who clearly are taking advantage of this opportunity. Im shocked at how the legislation you have passed is anti-entrepreneurialism, the foundation on which this country was formed. When sitting down, it might behoove you to think of the personnel and financial impact you are having on our companies which are vital to the economy of the United States. How are we to be competitive and charge forward when we have to spend so much time looking inward? Where are your business leaders in this process?