From: Duvall, Mark (MN) [MNDuvall@dow.com] Sent: Wednesday, December 04, 2002 2:43 PM To: 'fdadockets@oc.fda.gov' Subject: DOCKET NO. 00D-1539 Importance: High Attached are the comments of The Dow Chemical Company in Docket No. 00D-1539, Draft Guidance to Indutry, Electronic Records; Electronic Signatures, Maintenance of Electronic Records. <> Mark N. Duvall Counsel Legal Department The Dow Chemical Company 2030 Dow Center Midland, Michigan 489674 Phone: 989-638-4980 Fax: 989-638-9636 E-mail: mnduvall@dow.com