From: jlmatson@yahoo.com Sent: Wednesday, November 13, 2002 7:59 PM To: rule-comments@sec.gov Subject: FILE NUMBER S7-36-02 and S7-38-02 Re: File Numbers S7-36-02 and S7-38-02 Mr. Jonathan G. Katz, Secretary Securities and Exchange Commission 450 Fifth Street NW, Washington, DC 20549-0609 Dear Secretary Katz: I am writing in support of the Securities and Exchange Commission's recently proposed rules regarding proxy voting disclosure by mutual funds and investment advisers, File Numbers S7-36-02 and S7-38-02. As a mutual fund investor, I support the Commission for requiring that funds and advisers disclose their actual votes, in addition to their guidelines and procedures. I disagree with those who say that mutual fund investors do not want to review their funds' voting records, and will not use this information to inform their investment decisions. Voting guidelines provide valuable information, but voting records will provide true accountability. Thank for taking this important step toward restoring investor confidence in the markets. Sincerely, Joanne L. Matson Joanne L. Matson