Comments on Proposed Rule:
Financial Statements and Periodic Reports for Related Issuers and Guarantors

(Release Nos. 33-7649; 34-41118; International Series No. 1187; File No. S7-7-99)

• Additional Comments of Mark A. Stegemoeller, Latham & Wakins, June 6, 2000 (File name: stegem2.htm)

• Comments of Mark A. Stegemoeller, Latham & Watkins, July 15, 1999. (File name: stegem1.htm)

• Comments of Sullivan & Cromwell, May 4, 1999. (File name: sulliva1.htm)

• Comments of Allen M. Earehart, Senior Vice President and Controller, Reynolds Metals Company, May 4, 1999. (File name: earehar1.htm)

http://www.sec.gov/rules/proposed/s7799.shtml