Thought some might find these interesting. <A HREF="http://www.sec.gov/comments/s7-12-06/ddecosta1993.pdf" target="_blank">http://www.sec.gov/comments/s7-12-06/ddecosta1993.pdf</A> <A HREF="http://www.sec.gov/comments/s7-12-06/s71206.shtml" target="_blank">http://www.sec.gov/comments/s7-12-06/s71206.shtml</A> Brent