From: "Erich Riesenberg" ["Erich Riesenberg" at OPC] Sent: Thursday, January 18, 2001 3:00 PM Subject: Regulation FD Scotts Company has, in my opinion, done a thorough job implementing Regulation FD. Even prior to the rule, the company allowed individual investors to participate in conference calls. The December 19, 2000 call was eye opening to me, as I heard for the first time a company (Scotts) provide detailed, quarter by quarter estimates of the outlook for fiscal 2001. It was enlightening and definitely information that should be available to all interested parties. Many people are making the case that FD is hard to implement and reducing disclosure. Scotts proves that is untrue. I encourage the SEC to refer companies with questions on implementation to Scotts. The web site can be viewed at http://www.smgnyse.com/ Regards, Erich Riesenberg __________________________________________________ Do You Yahoo!? Get email at your own domain with Yahoo! Mail. http://personal.mail.yahoo.com/