From: Linoumaury@aol.com
Sent: Tuesday, November 26, 2002 8:44 PM
To: rule-comments@sec.gov
Subject: independent audits (s7-39-02)

Dear Sirs:
    I believe that a total ban on non-audit services by  accounting firms  is 
what will restore the independence of the audit, as it was required in the 
original version Sarbanes bill. It is unfortunate that version was watered 
down to please accounting interests.  The independence of the audit is 
crucial for the health of the economy.
    Sincerely, M.E.Saunders