Subject: File No. S7-06-04
From: Jacquelyn Landreth, CPA

March 16, 2004

The forms look excellent. I worry about the added cost to implement this extra level of bureaucracy but I am sure software will automate it.

This summarizes a lot of costs and conflicts on some pretty short forms so I really like it.

Right now these items are very difficult to determine when you are buying and later planning to sell and this puts everyone on an apples to apples basis so easier comparisons can be made.