Sent: Monday, January 13, 2003 9:37 PM Subject: Sarbanes-Oxley Act_Corporate Governance Enforcement I would appreciate if this communication could be forwarded to Mr. Campos; SEC Commissioner. I would like to communicate my support of the Sarbanes-Oxley Act; specificially H.R. 3763-40; section 307, "Rules of Professional Responsibility for Attorneys" and the subsections #1 and #2 and respectfully request that the Securities & Exchange Commission implement the law as enacted. According to an article in the January 9th edition of the Wall Street Journal, "Those rules, Congress said, should require outside and company lawyers to report "evidence of a material violation" of securities laws by a company "up the ladder" to senior executives of the board." If the implementation of this law is to have the credibility of the American investor, it is paramount that section #2, specifically "requiring the attorney to report the evidence to the audit committee of the board of directors of the issuer or to another committee of the board of directors comprised solely of directors not employed directly or indirectly by the issuer, or to the board of directors. The wording of the law as enacted allows too much freedom of interpretation & implementation, and has the potential of compromising the rights of the investor to full disclosure. Only when an attorney representing a Corporate entity must report to another committe of the board of directors comprised solely of directors NOT EMPLOYEED DIRECTLY by the issuer (and required by the Sarbanes-Oxley law), can some measure of objectivity be introduced into the process. All to often, securitities law violation and issues surrounding corporate ethics get compromised in a process of discovery between the Independent Auditors, the Courts / Justice Department (Government) and key Corporate personnel (CEO, CFO & the Board of Directors). If the past is to be our guide, and our future to be guided by Integrity, then this section of the law as enacted, should not be compromised in any way. If the Commission is to provide any further value add guidance to the Investing Public, and if Lawyers representing Corporations see no violation of existing securities law or ethics rules currently in place, there should be no objection by the task force of the American Bar Association assembled to lobby the SEC. Any such objections to the law as written would be in direct conflict with the integrity of the Bill enacted by Congress and the intent of the act "To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes". I have many years experience in Corporate America, have been diligent in self-education of the current issues and government reaction, and would like to be a part of the solution, to fully enable the integrity of the people who are chartered to protect it. Respectfully submitted, Alexander Gomah Lathrup Village, Michigan 48076