Mary L. Schapiro: “I believe deeply in cooperation between regulators and support Chairman Schapiro's efforts to continue coordination and…”

Do I wish now that he had been more sensitive to the potential of this issue to raise an appearance of conflict? Yes.

Companies seeking access to capital should not be overburdened by unnecessary or superfluous regulations.

Following the biggest financial crisis since the Great Depression, Congress passed legislation that is already reshaping the U.S. regulatory landscape.

The worst result I think we could have would be for investors to lose confidence generally again, as they did after Enron, in the quality and the integrity of financial statements.