From: scataldo@sci400.com
Sent: Thursday, January 22, 2004 3:02 PM
To: rule-comments@sec.gov
Subject: Preserve the Hard Close Regulations File No. S7-26-03

From:  	Stephen Cataldo
Company:  	Software Concepts
Re:		Preserve the Hard Close Regulations File No. S7-26-03

Software Concepts, Inc. would like to support the "hard close" regulations
to retirement savings plans.

As you are aware by now ADP has provided us with a "prepackaged" email
response to your regulation proposal.  Even though I believe ADP is doing
what is in the best interest of it's customers I feel that creating
execeptions for anybody, including ADP, should not be permitted.

Since most of us invest in our 401K for the long term we should not be
concerned with daily market changes.

Make the rules the same for everbody. NO exceptions!!!!


Sincerely,
Stephen Cataldo
President
Software Concepts, Inc.



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