Comments on Proposed Rule:
Use of Form S-8 and Form 8-K by Shell Companies

[Release Nos. 33-8407; 34-49566; File No. S7-19-04]

• Erica H. Steinberger, Chair, Special Committee on Mergers, Acquisitions and Corporate Control Contests, Association of the Bar of the City of New York, June 1, 2005 (File name: scmacc-abnyc060105.pdf)
   
• David C. Fischer, New York, New York, April 7, 2005 (File name: dcfischer9790.htm)
   
• Stephen N. Tollefsen, Tollefsen Business Law PC, Everett, Washington, June 25, 2004, (File name: sntollefsen8993.htm)
   
• Ralph A. Lambiase, NASAA President and Director, Connecticut Division of Securities, North American Securities Administrators Association, Inc., June 22, 2004 (File name: nasaa062204.pdf) [Revised]
   
• Jay Sanet, Boca Raton, Florida, June 16, 2004, (File name: jsanet2110.htm)
   
• Linda Hohol, President, TSX Venture Exchange, June 15, 2004 (File name: s71904-9.pdf)
   
• Stephen Brock, GoPublicToday.com, Inc., June 9, 2004 (File name: gopublic060904.pdf)
   
• James M. Schneider, Schneider Weinberger LLP, June 4, 2004 (File name: schneider060404.pdf)
   
• Erica H. Steinberger, Chair, Special Committee on Mergers, Acquisitions and Corporate Control Contests, Association of the Bar of the City of New York, June 11, 2004 (File name: nycba061104.pdf)
   
• Steve Crane, Director; and Ian Park, Government Liaison & Legislative Director, The CEO Council, June 7, 2004 (File name: ceocouncil060704.txt)
   
• Jim Durward, Canada, June 7, 2004, (File name: jdurward9556.htm)
   
• Michael T. Williams, Esq., Williams Law Group P.A., June 4, 2004 (File name: williamslaw060404.pdf)
   
• Stoecklein Law Group, June 3, 2004 (File name: stoeckleinlaw060304.pdf)
   
• Mike Liles, Jr., Seattle, Washington, June 3, 2004, (File name: mikeliles060304.htm)
   
• David N. Feldman, Esq., Managing Partner, Feldman Weinstein LLP, New York, New York, June 3, 2004, (File name: dnfeldman1898.htm)
   
• L. Stephen Albright, Esq., June 2, 2004 (File name: s71904-1.pdf)
   
• Nathan Garnett, Student, University of Washington School of Law, Seattle, Washington, June 2, 2004, (File name: ngarnett9345.htm)
   
• Mr. James B Parsons, Attorney, Bellevue, Washington, May 27, 2004, (File name: jbparsons3899.htm)
   
• Conrad C. Lysiak, Esquire, Attorney at Law, Spokane, Washington, May 26, 2004, (File name: cclysiak2005.htm)
   
• Garcia J. Hanson, Chief Executive Officer, Logsys, May 24, 2004 (File name: gjhanson052404.txt)
   
• Comments of Constantino Papadi, Bronxville, New York, May 21, 2004, (File name: cpapadi6693.htm)
   
• Victor R. Baca, CFO Magtech Inductries Corp., Las Vegas, Nevada, May 20, 2004, (File name: vrbaca8842.htm)
   
• Erick S. Morris, May 20, 2004, (File name: esmorris2019.htm)
   
• David Patch, May 20, 2004, (File name: dpatch5147.htm)
   
• Karl R. Barnickol and Richard H. Troy, Securities Law Committee, American Society of Corporate Secretaries, May 12, 2004 (File name: ascs051204.pdf)
   
• John L. Petersen, Petersen & Fefer, Attorneys, Switzerland, May 10, 2004 (File name: jlpetersen051004.txt)
   
• Simon M. Lorne, May 6, 2004 (File name: smlorne050604.txt)
   
• John L. Petersen, Petersen & Fefer, Attorneys, Chateau de Barbereche, Switzerland, May 3, 2004 (File name: jlpetersen050304.txt)
   
• William Wyman, Seattle, Washington, April 28, 2004 (File name: wwyman2084.htm)
   
• "Bob R.", April 21, 2004 (File name: br2247.htm)
   
• Robert Stevens, Chairman and Founder, X-Clearing Corporation, Denver, Colorado, April 21, 2004 (File name: rstevens5647.htm)
   
• Stephen D. Tanner, CPA, Consultant to Simpson Osborne, CPAs, Morgantown, West Virginia, April 17, 2004 (File name: sdtanner1158.htm)
   

http://www.sec.gov/rules/proposed/s71904.shtml