Subject: File No. 265-23
From: Theresa Wiese

April 6, 2006

I urge you to adopt the recommendations made by an SEC Advisory Committee to fully exempt small public companies from Section 404 of the Sarbanes-Oxley Act.

Adopting the recommendation would greatly enable community banks (of with First Business Bank and First Business Bank-Milwaukee are a part of) to further support economic development and job creation in the Madison and Milwaukee communities.

This relief would also benefit the many publicly held community banks and holding companies that pay an enormous amount in complying with SOX. Not only is complying with SOX an enormous expense, it also takes a tremendous amount of the already scarce time of holding company and bank employees to comply with yet one more law.