From: Jim Kateley [jfk@mac.com] Sent: Monday, March 29, 2004 1:02 PM To: rule-comments@sec.gov Subject: S7-19-03 To whom it may regard, I would like to voice my support of S7-19-03. The current sad state of corporate affairs begs the need to improve the boards of the directors of corporations doing business in America, or at least provide the beginning of more accountability. Jim Kateley