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

Securities and Exchange Commission

Mr. Chairman,

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

But according to a recent 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 stop sitting by idly and start going after CEOs ill-gotten gains - make use of the Sarbanes-Oxley Act's clawback provisions.

Christopher Dazey
Portland, OR 97210