Date:    11/18/97  1:14 PM

Ref. File No.: S7-26-97
     
I fully support the disclosure of charitable contributions by public 
companies.  Increasingly some of our biggest private charitable 
organizations such as the American Cancer Society, the American Heart 
Association and the American Lung Association are involved in contracts 
with public corporations.  For this reason alone, corporate and 
institutional giving to such charities should be a matter of public 
record.
     
In addition, the shareholders of any company should be given information 
about charitable gifts by that company.
     
Sincerely,
Wanda Hamilton
16431 Fox Den Ct.
Miami Lakes, FL  33014