From: Thomas F. Burke
Sent: May 22, 2006
To: marketreg
Subject: Rule Filing SR-NASD-2003-158


Dear SEC:

I would like to voice my objection to rule filing SR-NASD-2003-158, and ask that the SEC reject the NASD's request for "accelerated approval" of the arbitration code rewrite.

Sincerely,

Thomas F. Burke
Thomas F. Burke, P.C.