To : Commission File No. S7-02-03
From : Jeffrey J. Minton
Special Counsel
Office of Rulemaking
Division of Corporation Finance
U.S. Securities and Exchange Commission

Re :

Standards Relating to Listed Company Audit Committees
Release Nos. 33-8173; 34-47137
Date : February 12, 2003


The Commission received the attached from Allianz AG.

Attachment (Hard Copy Only)