August 11, 2006

SEC Chairman Christopher Cox

Dear SEC Chairman Cox,

The present structure of many boards of directors could almost be described as incestuous. The same interpersonal relationships are replicated between the organization's officers and supposedly independent board members as to make it impossible for the board members to be considered free of personal interes.

I urge you to implement the proposed rule requiring that mutual fund boards have an independent chairperson and at least 75 percent independent directors.

Americans deserve as much, and we depend on you to protect our interests.

Thank you for your consideration.


Andrea S. Mathews
4801 N. Bear Canyon Rd.
Tucson, Arizona 85749