From: Lee Blasingame [FirstAC@aol.com]
Sent: March 30, 2004
To: rule-comments@sec.gov
Subject: File No. S7-19-03

I can't put it any better than Eliot Cohen's article in the Motley Fool web site.

"Lies, Half-Truths, and Hubris" by Eliot Cohen (March 29, 2004)
http://www.fool.com/news/commentary/2004/commentary040329ec.htm

Sincerely,
Lee Blasingame