31.   The event, so crowded that people were packed to the balcony, quickly turned into a tribute to Levitt, the longest-serving SEC chairman.

32.   The first witness will be Arthur Levitt, the former SEC chairman whose efforts to tighten auditing standards two years ago were derailed by opposition from Congress.

33.   The move may also signal a charm offensive by Harvey L. Pitt, the new SEC chairman.

34.   The new president would be able to name a new SEC chairman if he wished to do so.

35.   The SEC chairman declined comment.

36.   The SEC chairman had told Congress earlier this year that the agency would sift through public comments on its rule proposal and announce a plan by May.

37.   The SEC chairman, Arthur Levitt Jr., has made investor protection his mantra and recently voiced concern about how directors act on issues like management fees.

38.   The SEC chairman expressed interest in opening options trading to increased competition as well.

39.   The SEC chairman also asked some Louisiana accountants to lobby Baker, the lawmaker said.

40.   The SEC chairman has previously urged Congress to avoid intervening -- a request that Baker greeted skeptically last week.