January 14, 2005

Subject: File Number S7-38-04

I consider the net road show service to be a very important tool for both institutional and retail investors. I think it helps to level the playing field and ensure that an equal amount of information is available to all interested parties. The prospectus is helpful but the road show presentations do a much better job of presenting the information.

Thank you.

John Mazanec
Wasatch Advisors