From: MMacken372@aol.com
Sent: Monday, August 05, 2002 12:14 PM
To: rule-comments@sec.gov
Subject: file # S7-21-02

these rules do not go far enough. i would like to see a cash flow statement  
and all companies doing bussiness with or within the united states inclueded .
                                                                              
         
                                                                              
                  sincerely,
                                                                              
                               Mary