Subject: File No. S7-03-06
From: Robert Kammer, Mr.

May 12, 2006

Absolutely do not water down this provision for the entertainment industry or others. The complaints are merely a veiled attempt to hide excessive executive and other compensation from shareholders. Executive compensation has already run amok. If the SEC drops or amends this proposal, it will prove that industry does indeed have the upper hand over this administration and the SEC rather than stockholders.