From Ms Cindy Fornelli.

Sir, The recent history of the much-maligned Sarbanes-Oxley Act is an example worth following in more ways than one. As your editorial "Five years of Sarbox" (August 1) noted, the collaboration between regulators and business that increased efficiency in the implementation of Sarbanes-Oxley is a good model for regulation. The Act, though, is an even better example of how good public policy can bolster investor confidence, which is central to economic growth.