Making Cents (Forbes.com) Forbes.com - I am a shareholder in many small companies who has benefited tremendously from the class action process, notwithstanding abuses of the system described in "Dirty Money" (Sept. 20, p. 150). Despite Sarbanes-Oxley, managers of small companies continue to commit securities fraud, sell company assets to themselves below market prices, issue themselves below-market options and take companies private at ridiculous valuations. The class action process allows small shareholders to fight for their rights, aggregate their claims and be heard. New York, N.Y. 

Which section of a newspaper would this article likely appear in? 