From: MMcDonald@issi.com
Sent: Monday, April 29, 2002 7:23 PM
To: rule-comments@sec.gov
Subject: S7-08-02


SEC:

Please register my "No" vote on the subject of shortening the filing period
of Form 10-Q's from 45 to 30 days after the end of the quarter.  If the
goal is to have more accurate information filed, I don't see how shortening
the filing period will help to achieve that goal.  In fact, shortening the
period will lead to more errors in reporting due to higher levels of stress
experienced by the people responsible for the filing.

With regard to Form 10-K's, 75 days should be a sufficient amount of time
but not 60.

Best regards,

Mike McDonald
VP and CFO
(408) 969-4617