Send an e-mail to email@example.com. Please include File Number S7-21-04 on thesubject line; or
Use the Federal eRulemaking Portal (http://www.regulations.gov). Follow theinstructions for submitting comments.Paper Comments:
Send paper comments in triplicate to Jonathan G. Katz, Secretary, Securities andExchange Commission, 450 Fifth Street, NW, Washington, DC 20549-0609.All submissions should refer to File Number S7-21-04
This file number should be included onthe subject line if e-mail is used. To help us process and review your comments more efficiently,please use only one method. The Commission will post all comments on the Commission’sInternet Web site (http://www.sec.gov/rules/final.shtml). Comments are also available for publicinspection and copying in the Commission’s Public Reference Room, 450 Fifth Street, NW,Washington, DC 20549. All comments received will be posted without change; we do not editpersonal identifying information from submissions. You should submit only information thatyou wish to make available publicly.
FOR FURTHER INFORMATION CONTACT:
Jeffrey J. Minton, Special Counsel, orJennifer G. Williams, Attorney-Advisor, at (202) 942-2910, in the Office of Rulemaking,Division of Corporation Finance, U.S. Securities and Exchange Commission, 450 Fifth Street,NW, Washington, DC 20549.