61.  SEC spokesman John Heine had no immediate comment on the matter.

62.  SEC spokesman John Heine had no immediate comment on the project.

63.  SEC spokesmen declined comment.

64.  SEC spokesman John Heine had no immediate comment Friday.

65.  SEC spokesman John Heine had no immediate comment Tuesday.

66.  Ullman, the SEC spokesman, is confident the rules will benefit investors.

67.  The SEC declined to confirm whether or not it is investigating the anonymous letter, an SEC spokesman said.

68.  The record high sales and profits can be mainly attributed to the increase in the use of memory chips in electronics and computers, an SEC spokesman said.