From: Max Rottersman [maxrottersman@yahoo.com]
Sent: Tuesday, August 20, 2002 8:34 PM
To: rule-comments@sec.gov
Subject: S7-21-02

Hello,

I believe that officers of investment companies should be required to sign
off on NSAR filings.  These are well-thought out, but it appears seldom
used, filings that the SEC requires.  Because few Investment companies take
these filings seriously there are many errors and missing data.  Even in
N-30Ds I have recently found that the following funds were late in their
filings (past the 60 day mark)

Eaton Vance Emerging Markets Fund
Liberty Fund
Morgan Stanley Tax-Free Income
Alliance Muni Funds

The investment management companies have grown complacent and are ripe for
fraud and abuse.  The Sarbanes Oxley Act of 2002 is a perfect opportunity to
make sure the mutual fund industry keeps its hard-earned reputation.

Sincerely,
Max Rottersman
www.FundDocs.com
212-254-3232