exhibit-0519

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Q

OFFICE OP COMPLIANCE AND INBPIICTIONdl



UNITED



STATES



SECURITIES



AND



EXCHANGE

D.C.20519



COMMISSION



WASHINGTON,



December 20, 2000



Via Facsimile and Mail

Ms. Shana Bernard 885 Third Madoff Skoller Securities



Director of Compliance

L. MadoffInvestment Avenue



New York, NY

Dear Ms. Skoller:



10022



On October 29, 1999, the Staff requested information from Bernard L. Madoff



Investment Securities ("MADF") regarding compliance SECRule11Acl-4 its with (the "Display Rule").As part of thisrequest, staffaskedMADF provide printout all the to a of customer limitorders received heldby the firmon October or 11-12,1999in tenactively traded

listed securities.' In a follow-uprequest,the Staffrequestedinformation regarding customer limit orders receivedor held by MADEon October25, 1999in ten over-the-counter securities.2

The staff randomly selected 643 eligible customer limit orders to determine whether



MADFhandledthe orders in compliancewith the DisplayRule. The Staff foundthat 119 of the

orders, or approximately 18%, failed to be displayed for a duration of30 seconds or longer when



theorderswererequired be displayed the Display to by Rule. In someinstances, MADE failed to display fullsizeof eligible the customer limitorders, in other, and instances, MADE failedto

display both the price and size of eligible customer limit orders.



The violationsdescribedaboveare broughtto your attentionfor immediatecorrective



action,without regard anyotheractionthe Commission takeor i·equire be takenas a to may to



result thisexamination. of Notwithstanding any'actions bytheCommission regard taken with to

("AOL"), PfizerInc.C'PFE"), Honeywell, C'HON"), Inc. Micron Technology C'MU"), Inc. Wachovia

and Time Warner Inc. ("TWX").



The requested Staff customer orders thefollowing listed limit in ten securities: America Corp. Online



Corp. ("WB"), Corp. CSX ("CSX"), Logic ("LSI"), Corp. AT&T ("T"), Corp. LSI Corp. Exxon C'XON"), 2 The requested Staff customer orders thefollowin~over-the-counter Cisco limit in ten securities: Systems

Inc.("CSCO"),' CIENA Corporation ("CIEN"), Qualcomm, ("QCOM"), Communications, Inc. Nextel Inc.

("NXTL"), Adaptec, ~ADPT'),Biomet, ("BMET'), Inc. Inc. ;Qmgen ("AMGN"), Inc. C-Cube Microsystems C'CUBE"), Inc. Glenayre Technologies, ("GEMS"), Q.west Inc. and Communications

International Inc. ("QWST').



MADOFF



EXHIBITS-06062



Ms. Shana Skoller



December20,2000

Page 2



theabove violations, promptly please advise Staff writing tothespecific the in as procedures



please respond specificalllthefollowing to questions:



whichMADFhas, or will,put effect prevent into to fUrther violations law.Inaddition, ofthe



i. 2.

3.



DescribeMADF's proceduresinternal handling how current and/or order system

of customer limit orders.



ensurecompliancewith the DisplayRule withrespect the display thepropersize to of



DescribeMADF's proceduresinternal handling how current and/or order system

when lotorders stop orders thebest odd or limit are priced orders itsbook? on

Please provide listofthescenarios would a that cause momentary a quote-through

of



ensure MADF that displays proper and ofeligible the price size customer orders limit



aneligible customer order. limit Describe MADF's procedures how current and/or

through.



Pleasestate the currentaveragetime it takesMADFto correct a momentary quote-



to the display of eligible customer limit orders a momentary after quote-through.



internalorder handlingsystemensurecompliance theDisplay with Rulewithrespect



4.



relating compliance theDisplay since to with Rule No~iember and reasons 1999 the

for the changes.



Describechanges any toMADF's procedures internal handling and/or order system

days the of of date

Personal Privacy



The requests you Staff that submit written your re

Personal Privacy



contact ~you any please meat If havequestions,



00Tina or Barry a



Sincerely,



\C~l~g

Director



MADOFF



EXHIBITS-06063




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