From: Robert Galer [rfgaler@galer.net]
Sent: Tuesday, March 30, 2004 4:12 PM
To: rule-comments@sec.gov
Subject: Response Shuffle and Jiving

The SEC should come down on the side of the investor at all times.  The Boards 
of Directors are able to take care of themselves handsomely.
 
What are you doing about the exhorbitant compensation packages granted to get 
and retain managers in corporations?
 
Cordially,
Bob Galer
Columbus, GA