Comments on Commission Notice:
Charitable Giving by Public Companies

File No. S7-26-97

• Comments of Gary Gerdemann, Vice President, Corporate Communications, Einstein/Noah Bagel Company, December 17, 1997. (File name: gerdema1.txt)

• Comments of Barbara A. Grayson, December 17, 1997. (File name: grayson1.txt)

• Comments of Elaine G. Beckwith, Invesment Relations Manager, Analysis & Technology, Inc., December 17, 1997. (File name: beckwit1.txt)

• Comments of Arthur Karlin, School of Business & Management, Univ. of Arkansas at Pine Bluff, Ark. December 17, 1997. (File name: karlin1.txt)

• Comments of Anonymous, December 17, 1997. (File name: any7262.txt)

• Comments of Manny Mones, December 17, 1997. (File name: mones1.txt)

• Comments of James Grant, Manager, Investor Relations, Home Depot, December 17, 1997. (File name: grant1.txt)

• Comments of Diane A. Ward, Senior Counsel - Securities & Finance, Atlantic Richfield Company, December 17, 1997. (File name: ward1.htm)

• Comments of Frank E. Emery, Manager, Corporate Planning and Communications, Watkins-Johnson Company, December 15, 1997. (File name: emery1.txt)

• Comments of Budi Prasetyo, Gen. Manager, Invesment Relations Div., PT Indonesian Satellite Corporation, December 15, 1997.(File name: prasety1.txt)

• Comments of Eva S. Teig, Sr. Vice President, Ext. Affairs & Corp. Communications, Richmond, Virg., December 15, 1997. (File name: teig1.txt)

• Comments of Roy E. Verley, Director, Corporate Communications and Corporate Philanthropy, Hewlett Packard Company, December 15, 1997. (File name: verley1.txt)

• Comments of Jacyln Sallee, Acting President & CEO, Koahnic Broadcast Corporation, December 15, 1997. (File name: sallee1.txt)

• Comments of Edward B. Rasmuson, Chairman, National Bank of Alaska, December 15, 1997. (File name: rasmuso1.txt)

• Comments of Patricia L. Roberts, Assistant Secretary, Southern Company, December 15, 1997. (File name: roberts1.txt)

• Comments of David W. Greenfield, Sr. Vice President, Meritor Automotive, Inc., December 15, 1997. (File name: greenfi1.htm)

• Comments of Richard A. Russack, President, Birlington Northern Santa Fe Foundation, December 15, 1997. (File name: russack1.htm)

• Comments of Patricia J. Smith, Corporate Secretary, Adolph Coors Company, December 15, 1997. (File name: smith1.htm)

• Comments of William H. Birtcil, Vice President, Government Affairs, The Pillsbury Company, December 15, 1997. (File name: birtcil1.txt)

• Comments of Lue Young, December 15, 1997. (File name: young1.txt)

• Comments of Richard G. Rump, Director - Corporate Communications, Aeroquip-Vickers, Inc., December 14, 1997. (File name: rump1.txt)

• Comments of Joseph T. Kiefer, Executive Vice President and General Counsel, Pacific Century Financial Corporation, Honolulu, Hawaii, December 12, 1997. (File name: kiefer1.htm)

• Comments of Marvin L. Krasnansky, Sonoma, Calif., December 11, 1997. (File name: krasnan1.txt)

• Comments of Patricia M. Williamson, Corporate Headquarters, DRS Technologies, Inc., Parsippany, N.J., (File name: william2.txt)

• Comments of Cynthia Samuels, Vinings Investment Properties Trust, Atlanta, Georgia, December 10, 1997. (File name: samuel1.txt)

• Comments of Shannon C. Dean, Corporate Communications Manager, Dominguez Services Corporation, Long Beach, Calif., December 10, 1997. (File name: dean1.txt)

• Comments of officials of Colonial Downs, New Kent, Va., December 10, 1997. (File name: coldown1.txt)

• Comments of Sally Peabody, President, Associated Grantmakers of Massachusetts, Boston, December 8, 1997. (File name: peabody1.txt)

• Comments of Carmen Delgato Votaw, Director, Public Policy, United Way, November 21, 1997. (File name: votaw1.txt)

• Comments of Alan F. Senger, Vice President, TRW Foundation, Cleveland, Ohio, November 19, 1997. (File name: senger1.txt)

• Comments of Sherry Abbott, Corporate Secretary, SEMCO Energy, Inc., Port Huron, Mich. November 18, 1997. (File name: abbott1.txt)

• Comments of Anonymous, November 18, 1997. (File name: any7261.txt)

• Comments of Lorrie Benson, Assoc. of Nebraska Community Action Agencies, Lincoln, Neb. , November 18, 1997. (File name: benson1.txt)

• Comments of Peter Broffman, Manager, Executive Director, Intel Foundation, November 18, 1997. (File name: broffma1.txt)

• Comments of Beverly Collins, Marshalltown, Iowa, November 18, 1997. (File name: collins1.txt)

• Comments of Mary Kaufman-Crannery, Vice President, YMCA of Greater Seattle, November 18, 1997. (File name: cranner1.txt)

• Comments of Randy Daniel, November 18, 1997. (File name: daniel1.txt)

• Comments of Wanda Hamilton, Miami Lakes, Flor., November 18, 1997. (File name: hamilto1.txt)

• Comments of Michael A. Harring, Assistant Secretary, Deere & Co., November 18, 1997. (File name: harring1.txt)

• Comments of Edward J. Hoort, November 18, 1997. (File name: hoort1.txt)

• Comments of Kim McCulley, Boise, Idaho, November 18, 1997. (File name: mcculle1.txt)

• Comments of Gerald Musich, PhD, Indianapolis, Ind., November 18, 1997. (File name: musich1.txt)

• Comments of Ellen S. Rogers, Corporate Secretary for PEPCO, November 18, 1997. (File name: rogers1.txt)

• Comments of Jane Whitt Sellers, Richmond, Virg., November 18, 1997. (File name: sellers1.txt)

• Comments of Kenneth C. McAlpin, November 18, 1997. (File name: mcalpin1.txt)

• Comments of Robert E. Healing, Corporate Counsel, General Electric Co., Fairfield, Conn., November 18, 1997. (File name: healing1.txt)

• Comments of Lorrie Benson, Lincoln, Neb., November 18, 1997. (File name: benson1.txt)

• Comments of Jill E. Fisch, Professor, Fordham Law School, New York, N.Y., November 18, 1997. (File name: fisch1.txt)

• Comments of Paige Flink, Development Director, The Family Place, November 17, 1997. (File name: flink1.txt)

• Comments of Deborah Austin, Acting Executive Director, National Neighborhood Coalition, Washington, D.C., November 13, 1997. (File name: austin1.txt)

• Comments of Jennifer M. Dunlap, Vice President for Development, American Red Cross, November 12, 1997. (File name: dunlap1.txt)

• Comments of Pamela F. Craven, Vice President-Law, Lucent Industries, November 12, 1997. (File name: craven1.txt)

• Comments of James G. Losi, Sr. Vice President, Employee Communications and Community Relations, November 12, 1997. (File name: losi1.txt)

• Comments of Patricia F. Lewis, President, ACFRE, for National Association of Funding Raising Executives, November 12, 1997. (File name: lewis1.txt)

• Comments of Carol Hillman, November 12, 1997. (File name: hillman1.txt)

• Comments of Gary D. Bass, Executive Director, OMB Watch, November 12, 1997. (File name: bass1.txt)

• Comments of Jane S. Englebardt, Executive Director, Hasbro Children's Foundation, New York, N.Y., November 12, 1997. (File name: engleba1.txt)

• Comments of Daniel Schiffer, Sr. Vice Pres., MCN Energy Group, Inc. Detroit, Mich., November 12, 1997. (File name: schiffe1.txt)

• Comments of Mary Keller Avner, Minnesota Council of Nonprofits, St. Paul Minn., November 12, 1997. (File name: avner1.txt)

• Comments of Michael J. Anderson, President, The Andersons, Inc. Maumee, Ohio, November 12, 1997. (File name: anderso1.txt)

• Comments of John M. Rintamaki, Secretary, Ford Motor Co. Dearborn, Mich., November 12, 1997. (File name: rintama1.txt)

• Comments of Stephen Paprocki, Associate Director, National Committee for Responsive Philanthropy/Minnesota, St. Paul, Minn., November 12, 1997. (File name: paprock1.txt)

• Comments of Michael C. Hanzel, Senior Counsel, PPG Industries, November 12, 1997. (File name: hanzel1.txt)

• Comments of Cheryl Sorokin, Exec. Vice President, BankAmerica Corp.November 12, 1997. (File name: sorokin1.txt)

• Comments of James L. Borling, President, United Way, Crusade of Mercy, November 11, 1997. (File name: borling1.txt)

• Comments of Thomas E. O'Hara, Chairman, Board of Trustees, November 10, 1997. (File name: ohara1.txt)

• Comments of Paul LeClerc, President, New York Public Library, November 10, 1997. (File name: leclerc1.txt)

• Comments of Jane Lefferdink, Chairperson, Calif. Coalition of United Cerebral Palsy Associations, November 10, 1997. (File name: lefferd1.txt)

• Comments of Karen Packer, Marshalltown, Iowa, November 8, 1997. (File name: packer1.txt)

• Comments of Claudia Crane, Philadelphia, Penn., November 6, 1997. (File name: crane1.txt)

• Comments of Rebecca K. Paquette, Assistant to Director, Davids House, Inc., November 5, 1997. (File name: paquett1.txt)

• Comments of W. Hardy Callcott, San Francisco, Calif. , November 2, 1997. (File name: callcot1.txt)

http://www.sec.gov/rules/other/s72697.shtml