To Whom it Does Concern,
I am a Quality professional and an Operations professional and the person at Superconductor Technologies, Inc. responsible for maintaining corporate compliance to the Sarbanes-Oxley section 404 requirements of the SEC. I see a convergence of intent and objectives between the SOx legislation and the requirements of certification for many of the Quality systems like ISO9000 and TL9000. The similarities are greatest in the areas of Control Environment and General Computer Controls and Documentation and Record keeping. The commission putting together guidance for corporations could refer to such existing frameworks and outline any additional requirements not covered in a particular widely used system.
Tom McKnelly
Director of Quality
Superconductor Technologies, Inc.
tmcknelly@suptech.com
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