From: Daniel L. Hayhurst [dhayhurst@uskh.com] Sent: Wednesday, February 26, 2003 3:24 PM To: rule-comments@sec.gov Cc: bullardm@funddemocracy.com Subject: File No. S7-51-02 I support full and clear disclosure of mutual fund fees, including transaction and brokerage fees. The only way an average investor can effectively compare funds is to have all the fee information in an easy to understand format. I also support making it mandatory for fund managers to report all fees taken from my account on a monthly basis with each item labeled and clearly shown as a dollar amount. I see the SEC as the only organization that can require fund managers to disclose these items. Please help me and all the retirement investors in America by getting tough on fund managers and requiring them to disclose what should have always been available to us. Thank you. Daniel Hayhurst, PLS Lewiston Operations Manager USKH/Wyatt Engineering, Inc. Phone (208) 746-2661 Fax (208) 746-6825 email dhayhurst@wyatt.uskh.com ************************************************************************ This electronic communication (including all attachments) is intended only for the named addressee(s) and may contain confidential information. It has not passed through our standard review process. Design data and recommendations included herein are provided as a matter of convenience and should not be used for final design. RELY ONLY ON THE FINAL HARDCOPY MATERIALS BEARING THE CONSULTANT'S ORIGINAL SIGNATURE AND SEAL. If you are not the named addressee(s), any use, dissemination, distribution, or copying of this communication is prohibited. If you have received this communication in error, please notify the sender by return e-mail and delete the original communication from your system. (LEW) *************************************************************************