From: Eliot Cohen [ecohen@aya.yale.edu]
Sent: Thursday, January 23, 2003 11:44 PM
To: rule-comments@sec.gov
Subject: S7-45-02

I wish to reiterate my support for the "noisy withdrawal" provision. 
It is unfathomable that issuers that refuse to clean up alleged 
wrongdoing will disclose it in a timely and factual manner. That 
obligation must rest with lawyers.

Eliot Cohen
(US citizen and investor resident in Hong Kong)

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Eliot Cohen, Managing Director       ecohen@aya.yale.edu
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