Date:    12/14/97 8:00 PM
     
     
December 14, 1997
     
Jonathan G. Katz, Secretary
U.S. Securities and Exchange Commission 
450 Fifth Street, N.W.
Washington, DC 20549
     
Regarding: File No. s7-25-97
     
Dear Mr. Katz:
     
      As a citizen concerned about how corporations deal with environmental
issues, I am writing to voice my strong opposition to proposed changes in 
the rules governing shareholder resolutions.
      The proposed changes would make it much harder to sponsor shareholder
proposals addressing environmental concerns. By increasing the percentage 
of votes a resolution must win to be resubmitted, the changes would make it 
difficult to build support over time for issues, such as those pertaining 
to the environment, that many shareholders support. The proposed changes 
would also allow company's to refuse to include a resolution on the proxy 
statement if, in management's sole judgment, a resolution's sponsors are 
motivated by a special interest, including, apparently, a special interest 
in the environment.
      It has been shown that, from a purely financial standpoint, companies
that improve environmental performance tend to improve their stock 
performance as well. From a social standpoint, if shareholders are not able 
to even encourage companies to act as better environmental stewards, 
companies will never begin to act more responsibly in protecting the natural 
resources that sustain us all but will merely continue to rape and pillage 
as if there were no tomorrow. 
      I ask that you withdraw the proposed rule changes.
     
Progressively
     
Paul David Tuff
1310 Primavera Street, #124
Salinas, CA  93901
408-757-7900