BOCA RATON, FLA. - If the pending regulatory and accounting changes have ABCP market participants worried, they did not show their concern at the opening panel

of Information Management Network's ABCP and SIVs conference held last Tuesday. "I'd like to say thanks to the [Securities & Exchange Commission] for presenting changes that will keep us all employed for a long time," quipped Mayer Brown Rowe & Maw Partner Carol Hitselberger.

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