Sent: Sunday, January 12, 2003 10:08 PM
Subject: (s7-45-02) Attorneys and corporate misconduct

I appreciate the opportunity to comment on the SEC proposal
related to attorney responsibility to the public versus their
responsibility to a corporate employer or client.

I support your proposal related to attorneys who identify
corporate misconduct and who are unable to change this behavior.
These attorneys should be required to report to the SEC their
disassociation with the corporation and the document(s) of
concern.

The legal or corporate communities cannot be allowed to hide
behind the cloak of client privilege in this situation. An
individual client must be protected by attorney client privilege.
However a corporation whose behavior affects thousands if not
millions (see Enron) cannot be afforded the same protections. In
this situation the good of the stockholders and the general
public must be of greater importance than the good of the
"corporate client."

Thank you for your efforts to protect those of us who lost
billions because of corporate malfeasance. This behavior cannot
be allowed to continue unpunished or unfettered.

Paul R. Hamann
docpaulr@AOL