Date:    12/15/97 9:05 PM
     
     
Jonathan G. Katz, Secretary
U.S. Securities and Exchange Commission 
450 Fifth Street, N.W.
Washington, DC 20549
     
        Re: File No. s7-25-97
     
Dear Mr. Katz:
     
      As a conservationist, I write to strongly oppose proposed changes in
the rules governing shareholder resolutions.
      These changes would make it much harder to sponsor shareholder
proposals addressing environmental concerns. First, by increasing the 
percentage of votes a resolution must win to be resubmitted, the new rules 
would make it hard to build support over time. Second, the new rules would 
allow company's to refuse to include a resolution on the proxy statement 
if, in management's sole judgment, a resolution's sponsors are motivated by 
a special interest, including, apparently, a special interest in the 
environment. Just exactly how this is worded, I do not know.
      From a purely financial standpoint, companies that improve
environmental performance tend to improve their stock performance as well. 
This is indeed very true, and will be truer and more of us become more 
financially
able to invest, and invest wisely. If shareholders are not able to encourage 
companies to act as better environmental stewards, it is not clear who will.
      I urge you to withdraw the proposed rule changes.
     
Sincerely,
Crystal Yarlott, Minister
Unity Marietta
P O Box 7057
Marietta, GA 30065

"The finest workers in stone are not copper or steel tools but the gentle 
touches of air and water working at their leisure with a liberal allowance 
of time." Thoreau