From: Tom Linkimer [tlinkimer@SeanJohn.com] Sent: Thursday, December 04, 2003 11:47 AM To: 'rule-comments@sec.gov' Subject: mutual fund rules (s7-26-03) Why not close the trades at 4pm, but post the NAV at 5pm EST, rather than 4pm? This allows all late trades to be processed, but the price for the next day is not set until 5pm.