Subject: File No. S7-38-04
From: Milo L McPherson

January 21, 2005

After watching all of the wall street CROOKS S.C.E. INCLUDED ONLY A FOOL would trust any company and especially never trust anything the SEC who is in bed with the money people says. When will the NEXT BIG FLEECING OF THE STUPID INVESTORS sMALL iNVESTORS that is so the money people can walk off with another trillion or so dollars at the expence of the little people and the best part is they will keep on doing this to the public with the blessing of the SEC who gets a very large piece of the Pie.

Disgusted with the whole dam bunch of you crooks