From: Bess.Pabin@united.com
Sent: Friday, April 02, 2004 4:35 PM
To: rule-comments@sec.gov
Subject: S7-14-04

Dear SEC,

It is my opinion, as the "filer" for UAL's Board of Directors and Section 16
Officers, that the improvement of filing Form ID electronically is negated and
made more cumbersome by not only requiring the faxing of a notarized copy of the
form but also the electronic attachment confirming authority of another person
signing the form. Electronic attachments tend not to be easily attached
depending on the sophistication of the computer system and the version of the
software the filer must use. So a process that in theory is simple actually
becomes very complicated and not very "user friendly."   The initial process is
not only being kept but has expanded in scope and an additional electronic step
has been added.  The ability to electronically file a Form ID is certainly a
plus, but not as currently proposed.

Sincerely,

Bess Pabin
Shareholder Services 
Corporate Secretary's Office
United Air Lines, Inc.
(847) 700-6620 - Direct
(847) 700-4683 - Fax