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Comments on File No. SR-OCC-2006-19

Notice of Filing of a Proposed Rule Change Relating to Close-Out Netting Procedures

(Release No. 34-55788; File No. SR-OCC-2006-19)

Jun. 19, 2007 Edward S. Grieb, Managing Director and Financial Controller, Lehman Brothers Holdings Inc.
Jun. 19, 2007 Matthew Schroeder, Managing Director, Goldman Sachs & Co., Chairman, Dealer Accounting Committee, SIFMA
Jun. 19, 2007 Gregory A. Sigrist, Managing Director, Morgan Stanley, New York, New York

Modified: 06/20/2007