Mr. Jonathan G. Katz Securitiesand Exchange Commission March 12,2004
ent adviser code of ethics contain many positive ed to supportthem. Questions regarding our comments or requests for to the undersigned at (860) 672-0843.
cc via postal mail: The Honorable William H. Donaldson, Chairman The Honorable Paul S. Atkins The Honorable Roe1C. Campos The Honorable Cynthia A. Glassman The Honorable Harvey J. Goldschmid Paul F. Roye, Director, Division of Investment Management Robert E. Plaze, Associate Director, Division of Investment Management