From: Jim Wilcoxson [jim@meritnet.com]
Sent: Sunday, August 04, 2002 6:26 PM
To: rule-comments@sec.gov
Subject: File No. S7-21-02

I have read that only CEO's of companies with revenues exceeding $1.2B are 
required to sign off on their finiancial reports.  I don't understand why 
this limit was used.  There are thousands of companies that the public 
invests in, with the potential to rip-off the public just as easily (or 
more easily) as a very large corporation.

If a company is public, and is taking the public's money, then the CEO has 
a responsibility TO THE PUBLIC as well as to the company.  Every public 
company's CEO must be required to sign-off on their financial statements - 
not just some.  Otherwise, this $1.2B limit may have the effect of making 
investors more confident in investing in huge companies, while still 
holding some trepidation about investing in companies with less than $1.2B 
in revenue.  That would be very bad for the entire economy, in my opinion.