From: Martin N Levine [martin0988@earthlink.net] Sent: Wednesday, January 22, 2003 6:01 AM To: rule-comments@sec.gov Subject: Mutual Fund Disclosure (s7-51-02) I am writing in support of the proposed rule which would require quarterly disclosure of mutual fund holdings. My retirement savings are exclusively directed to mutual funds. Since the information about those funds is often dated it is difficult to know and keep track of what I invested in. In a sense it is like buying a box at a department store and then waiting months to open the box to see what was inside. More timely disclosure makes good common sense. Martin N. Levine