Comment letter on File No. S7-10-05

COMMITTEE OF CONCERNED SHAREHOLDERS 10732 Farragut Drive Culver City, CA 90230 http://www.ConcernedShareholders.com Information@ConcernedShareholders.com December 8, 2005 VIA EMAIL: Rule-Comments@SEC.gov Mr. Jonathan G. Katz Secretary Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549-0609 Re: Internet Availability of Proxy Materials Proposed Rule S7-10-05; Release No. 34-52926 Dear Mr. Katz: This letter comments upon proposed Rule S7-10-05. There is a major nuance to the proposed rule. Efforts by corporations to hinder communication between Shareholders would continue unless the proposed rule was modified to prohibit such interference. In essence, the proposed is another tool to assure the continued rein of incumbent corporate Directors. The corporations that support the proposed rule come to the table with unclean hands. The Securities and Exchange Commission (“SEC”) should thoroughly consider eliminating the unreasonable hoops through which corporations unreasonably cause Shareholders to jump in order to obtain Shareholder lists and other information through which Shareholder could enhance electronic communication with one another. I. Proxy Campaign of Committee The Committee of Concerned Shareholders (“Committee”), formerly known as the Committee of Concerned Luby's Shareholders, consisting of shareholders of Luby’s, Inc. ("Luby's") who met on a Yahoo! Finance Message Board in ...