Subject: File No. S7-32-04
From: Elizabeth D Brumley, CPA

September 27, 2004

I am the Controller of MAXXAM Inc., a public company which will be an accelerated filer for the first time with its 12/31/04 Form 10-K. I very much support the proposed temporary postponement of the final phase-in period for acceleration of public report filing dates Release No. 33-8477.