From: Ed McConnell [mcconn52@msn.com]
Sent: Monday, January 27, 2003 9:44 PM
To: rule-comments@sec.gov
Subject: Rules (s7-49-02)

Auditors should be rotated through out corporate America, and answerable 
to a board of public and business leaders.  Lawyers should be required to 
report wrong doing, if they don't, they should lose there license to practice 
law for 5 years on a first offense, fined $10,000.00 or serve 3 years in jail.  
Lawyers and auditors should also be required every year to sign an affidavit 
swearing to the truth of there findings in regards to the corp. they have done 
work for over the previous year.

Get that fat idiot Harvey Pitt out of the SEC,  if this guy resigned he 
shouldn't be anywhere but at home on his fat rear looking for a job.  Get 
rid of him.

Your rules aren't enough, people are ticked, because you don't do enough and 
you leave everyone with the taste of not being truthful with our government 
and our citizens.  I know your citizens, but do what is right, quit kissing 
corporate America's rear.

The Dow dropped below 8000 today and I'll bet it drops a lot lower.  When you 
do something the public can cheer about, the Dow may start climbing, but if you 
continue to do nothing the Dow is in trouble.  People are tired of government 
playing favorites, do your job and put some of these violators in jail with 
some hefty fines and jail time.


Ed. McConnell