From: Lynda Belisle [lbell66@yahoo.com]
Sent: Monday, November 25, 2002 9:49 PM
To: rule-comments@sec.gov
Subject: audit rules (s7-39-02)

I'm casting whatever vote I get to clean up the
conflicts of interest concerning auditors and their
clients.  There needs to be no criss-cross or
packaging of services.  An auditor (firm) should not
be able to provide any other service to the client-at
all. The audit must be completely clean and reliable. 
Our markets will not recover without accountability.   

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