Date:    1/5/98  2:25 PM
Subject: s7-25-97

Arthur Levitt, Chairman SEC

Dear Sir,
     
Please do not alter he current regulations concerning shareholder 
resolutions.  The proposed changes all but eliminate the possibility 
of minority shareholders getting their voices heard on critical 
issues that need to be submitted and often resubmitted for 
consideration at annual shareholder meetings. Issues such as 
executive compensation, environmental practices and human rights are 
critical parts of long term corporate profitability. Corporations may 
not like to feel the pressure shareholder resolutions spotlight but 
this light needs to be kept on to assure that corporations improve 
their profits by addressing all the issues that affect the "bottom 
line".
     
Sincerely, Jack A. Brill