From: Jeffrey Terrell
Sent: Friday, June 21, 2002 12:04 PM
To: rule-comments@sec.gov
Subject: S7-21-02

"Investors trust and rely upon a company's management to ensure that these 
reports are accurate. Unless this belief is well-founded, we risk an erosion 
of investor confidence in our securities markets."

I trust in convictions of the legal sort, now. If Al Capone could be brought 
to justice, so can the management responsible at Enron. With the FBI engaged 
in antiterrorism, the full brunt of initiating and coordinating civil 
actions that favor an investor's market is and will be on your Commission.

Jeffrey Terrell
distant future retiree
Atlanta, GA