From: Kari Stenslie [Kari.Stenslie@firstmutual.com]
Sent: Saturday, April 27, 2002 2:12 PM
To: Rule-comments@sec.gov
Cc: Roger Mandery; John Valaas
Subject: File No. S-08-02

I would like to register my very strong objections to the proposed rule that would accelerate 
the filing dates of Forms 10-K and 10-Q.  We are a very small bank just barely exceeding the 
$75 million float hurdle.  This proposal to shorten the filing times for the 10-K and 10-Q 
would be extremely difficult for us to meet.  We currently are not able to file these reports 
until the 90th or 45th day following year-end or quarter-end due to the rigorous requirements 
and the numerous reviews that are necessary.  We take great care in preparing these regulatory 
reports and use all of the time available to ensure timely, accurate and complete filings for 
our current and potential investors.  This proposed rule would be extremely burdensome.  I would strongly urge you to keep the filing deadlines as they are.  

Kari Stenslie
VP/Controller
First Mutual Bancshares, Inc.