Washington (June 28, 2004) -- In an effort to expand transparency, the Securities and Exchange Commission said it will make public later this summer the comment letters it sends to public companies related to their disclosure filings with the agency.

The commission will make available disclosure filings that are selected for review by staff members in its division of corporation finance and division of investment management. The staff sometimes provides filers with comments on filings where they believe the filing could be improved or enhanced. The letters set forth staff positions on a particular filing, don't apply to other filings and don't constitute an official expression of the commission's views, the SEC noted.

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