From: David Gold [dgold@parapent.com]
Sent: Sunday, October 13, 2002 3:31 PM
To: rule-comments@sec.gov
Subject: Anonymous Reporting Requirements of Sarbanes Oxley (s7-21-02)

Can you tell me when the SEC is planning to promulgate regulations covering
the requirements of section 301 of PL 107-204 (Sarbanes Oxley Act)
specifically, the portion of section 301 which states:

`(4) COMPLAINTS- Each audit committee shall establish procedures for--
`(A) the receipt, retention, and treatment of complaints received by the
issuer regarding accounting, internal accounting controls, or auditing
matters; and
`(B) the confidential, anonymous submission by employees of the issuer of
concerns regarding questionable accounting or auditing matters.

If you need to call me with questions 303-947-8222.  Thank you!