From: Swiss Miss 90 [swissmiss90@earthlink.net]
Sent: Thursday, April 01, 2004 1:19 PM
To: rule-comments@sec.gov
Subject: S7-19-03

It is the first of April but I am responding in spite of the March 31st
deadline. After reading Mr. Cohen's compelling article I want to add my voice of
agreement to the enormous need for corporate governance reform. What happened at
Disney is certainly a ray of hope that investors are wanting to exercise their
ownership rights. I hope this becomes a movement rather than a trend.

To change a system, people must be made aware of the problem. The process is
slow, but it is moving in the right direction. I say tear down the wall ! !

A concerned investor,
Loralee Craig-Miller