From: jhayes@onebox.com
Sent: Thursday, December 05, 2002 7:43 PM
To: rule-comments@sec.gov
Subject: Total Ban on non-Audit Services (s7-40-02)

Dear SEC officials:

I urge you to propose a total ban on auditors from performing all 
non-audit work, as proposed by Paul Sarbanes (D-MD) in the original 
version of the Sarbanes-Oxley bill.

Only a total ban on non-audit work will ensure the independence of 
the audit. Otherwise, auditors will be trying their best to please 
firms with a favorable audit in order to win other business.

Please ensure proper audit independence.

Sincerely,
John Hayes