File No. S7-21-02From: Robert Cole [robertc2@delanet.com]
Sent: Monday, June 17, 2002 8:48 PM
To: rule-comments@sec.gov
Subject: File No. S7-21-02

I am in full support of the proposed rules regarding  
CERTIFICATION OF DISCLOSURE IN COMPANIES' QUARTERLY AND ANNUAL REPORTS .

As a retired CEO of a publically accountable organization, I am appalled 
by the actions of some Executives and their organizations. While undoubtedly 
they are a minority, their actions have tainted the public’s view of all 
companies.  Your proposed rules should go a long way towards reviving the
public trust in the corporate world.

Please do not give into Congressional pressure to soften or distort the 
rules. Corporate executives must be held to very high standards in order 
to regain the trust of both the investing public and the public in general. 
If this objective is not reached, young people will seek careers in other 
areas of endeavors thereby creating yet another problem. Moreover, one 
would have to worry about the type of person who would be attracted to 
the corporate world with low standards of behavior.

Robert Cole
PO Box 1018
Mendenhall, PA 10357