From: Julia.Harper@radisys.com
Sent: Monday, May 13, 2002 3:12 PM
To: rule-comments@sec.gov
Subject: File No. S7-08-02 - Accelerated Reporting Deadlines 

I am writing to provide comments on the proposal to accelerate reporting
deadlines for 10Q reports from 45 days to 30 days and for 10K reports from 
90 days to 60 days.  As the CFO for a mid-sized high tech company,
I have serious concerns about this proposal.  While I understand that the
intent of this proposal is to provide more visibility sooner to the investor, 
I do not believe that it addresses the true issues that exist in today's
financial marketplace.

In the current environment, most investment decisions are made based on
company earnings releases which include a tiny fraction of the information 
required in 10Q and 10K reports, and are generally available within two to three
weeks of period-end.  Analysts and institutional investors routinely
participate in conference calls which are scheduled concurrently with the 
earnings releases.  This provides a forum where additional information and 
disclosure is provided - supposedly on a level playing field as the conference 
call is referenced in the earnings release and is open to any and all participants.  
Participation in these calls by the "average investor", however, is essentially 
nonexistent, therefore the average investor is disadvantaged.  Moving the 
reporting date for 10Q's and 10K's which include full disclosures does not eliminate 
this disadvantage.  The disadvantage is really only eliminated by tying together the
release of earnings information and the reporting date.

Accelerating the reporting date creates an unreasonable burden and level of
risk on public companies - especially for
growing, young companies who already have high administrative costs
relative to their revenues and earnings.  We are operating
today in a world of ever-increasing requirements for disclosures,
increasingly complicated and rapidly changing accounting
rules and higher levels of risk with regard to reporting and disclosures.
Asking for more and more information while decreasing
the time allowed to accumulate, analyze, scrub and publish that information
is neither reasonable nor prudent.

While I applaud the effort to level the playing field for all investors, I
respectfully submit that this proposal creates additional
hardship on public companies and does not deliver the desired affect.

Julia A. Harper
Chief Financial Officer
Radisys Corporation