Subject: File No. 265-23
From: Edward C Barrett, CPA
Affiliation: EVP/CFO Leesport Financial Corp.

March 31, 2006

I commend the Commission and the Committee for their work.
I would suggest that the Committee re-asses the definitions applicable to smaller public companies. A threshold of $75 million will still require many companies with limited market following to incur the cost of being an accelerated filer. I'd rather see a fostering of better corporate governance for the smaller companies rather than bear the cost incurred by being an accelerated filer.