From: Michael R. Bertram 
Sent: Tuesday, April 23, 2002 5:02 PM
Subject: Comment 0n 30 v 45 day delay in filing (s7-08-02)

I think requiring companies to file quarterly statements within 30 days
instead of within 45 days should be the rule. It would give the public
more timely information to base decisions.

The rule change isn't going to have a material impact on companies that
file because they have the information available to them well within 30
days.