From: Nicole Minichiello
Sent: June 20, 2006
To: Chairman's Office
Subject: File No. S7-03-06

Greetings Mr. Cox,

The Sarbanes-Oxley Act was designed to force executives to pay back ill-gotten gains arising from accounting fraud.

But according to an AP article, there have been 2,000 restatements since the Sarbanes-Oxley Act, but the SEC has yet to make a single attempt to force a CEO to pay back ill-gotten gains.

Please start enforcing the act's clawback provisions.

Thank you,
Nicole Minichiello
Brooklyn, NY