<p>Walt Disney Co. Vice Chairman Roy E. Disney submitted his resignation from the company board on Sunday and called for Disney Chairman and Chief Executive Michael Eisner to step down from his own positions.</p>
<p>Mr. Disney, nephew to the late Walt Disney, sent Mr. Eisner a tough three-page letter severely criticizing his leadership during the past seven years. "It is my sincere belief that it is you who should be leaving and not me," Mr. Disney wrote. "Accordingly, I once again call for your resignation or retirement."</p>