From: Corey Chambas
Sent: March 30, 2006
Subject: File No. 265-23

As both a manager and investor in “smaller” companies, I would urge passage of the recommend relief regarding Sarbanes-Oxley Act Section 404 for smaller companies as proposed by the SEC Advisory Committee on Smaller Public Companies. In my opinion, at micro and small cap companies, the investor risk mitigated is not at all commensurate with the additional costs of more complete 404 implementation. I understand how a smaller company functions, and believe this relief is reasonable and prudent, and in the best interests of our economy.

Corey Chambas
Chief Executive Officer
First Business Bank
401 Charmany Drive, Madison, WI 53719
Phone: 608-232-5901, Fax: 608-232-5906