From: Greg [ggmandell@excite.com]
Sent: Tuesday, December 03, 2002 10:40 AM
To: president@whitehouse.gov; vice_president@whitehouse.gov; 
chairmanoffice@sec.gov; rule_comments@sec.gov; rule-comments@sec.gov
Subject: new SEC rules (s7-40-02)


      I am writing to urge you to changes to SEC rules which would mandate 
rotating of auditing firms that audit corporations so that auditing firms do 
not have a conflict on interest in being independent auditors and renewing 
the company as a client. Individuals auditors must be banned from companies 
that they have audited. The use of an additional auditing company to confirm 
a first-line audit must also be strongly considered, especially for companies 
that have shown a history of abuse in this area.

      Lastly there must be more oversite in how Money Managers utiilitize the 
proxies that they are instructed to vote on.

      Sincerely,

      Gary Mandell
      1840 N 37th Street
      Milwaukee, WI 53213


     



--------------------------------------------------------------------------------
Join Excite! - http://www.exc! ite.com
The most personalized portal on the Web!