From: Eric Hewko
Sent: May 16, 2006
To: rule-comments@sec.gov
Subject: File No. SR-NASD-2003-158


Dear SEC

On behalf of all consumers and customers, please do NOT approve of the accelerated approval of the Arbitration Code. The proposed changes deserve comment as they appear to defeat the purpose and advantages of the arbitration process and are one sided.

Eric Hewko
760 US Highway One
North Palm Beach, Fla 33408