Subject: File No. S7-06-04
From: David Kneapler

March 15, 2004

A completely transparent description in plain English in one document, summarizing a breakdown of all costs to the shareholders, including all expenses that reduce the shareholders return explained as to how and why management incurred the expense enforcement of best market price and commissions, including grouping purchases, but distributed thru different exchanges for best price an independent Board, including Chairman, legally and ethically responsible to shareholders only its BS that there are not enough quality people, who will serve on boards, if actually made responsible for doing their jobs independent auditing of all operations by a rotating series of auditors severe financial penalties, equivalent to the RICO Act,for violations, and forfeiture of all compensation for malfeasance negotiation of all compensation to benefit the shareholders expenses and part of compensation performance based.