From: Shaughan Lavinen
Sent: June 4, 2006
To: rule-comments@sec.gov
Subject: File No. S7-03-06

Securities and Exchange Commission

Dear Securities and Exchange Commission,

The opinions or statements expressed herein are my own and should not be taken as a position, opinion, or endorsement of the University of Arizona.

Sincerely,

Shaughan Lavine