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Re: Mike Tiernan post# 16677

Friday, 08/13/2004 11:32:21 AM

Friday, August 13, 2004 11:32:21 AM

Post# of 82595
Mike, you make a lot of good points here, and I am largely in agreement with you (especially re O'Brien and Kidd). With regard to disclosure of information, there are a number of instances of inconsistency. The fact that attendees of the shareholders meeting saw a PowerPoint presentation that is not also generally available to other shareholders who did not attend is a case in point. I think that there is perhaps too much sheltering behind Sarbanes-Oxley and not enough awareness of the intent of the Act.