Comments on Proposed Rule:
Implementation of Standards of Professional Conduct for Attorneys

[Release Nos. 33-8150; 34-46868; IC-25829; File No. S7-45-02]

• Comments of Yvonne M. Morrow, May 19, 2003 (File name: ymmorrow051903.txt)
• Comments of Andrew M. Klein, Schiff Hardin & Waite, April 17, 2003 (File name: schiffhardin041703.pdf)
• Comments of The Association of the Bar of the City of New York, April 7, 2003 (File name: abcny040703.htm)
• Comments of Carlos P. Heilemann, CPA, MBA, Amerop Sugar Corporation, Controller, April 9, 2003 (File name: cpheilemann040903.txt)
• Comments of Anthony J. Horan, Corporate Secretary, Office of the Secretary, J.P. Morgan Chase & Co, April 9, 2003 (File name: jpmorganchase040903.htm)
• Additional Comments of Jones Day, April 7, 2003 (File name: jonesday040703b.htm)
• Comments of Jones Day, April 7, 2003 (File name: jonesday040703.htm)
• Comments of Douglas A. Schafer, Schafer Law Firm, April 7, 2003 (File name: schafer040703.htm)
• Comments of Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman-SEC Subcommittee, The Business Roundtable, April 8, 2003 (File name: brt040803.htm)
• Comments of Seward & Kissel LLP, April 8, 2003 (File name: seward1.htm)
• Comments of Scott L. Nelson, Alan B. Morrison, Public Citizen, Inc., April 7, 2003 (File name: publiccit040703.htm)
• Comments of Puja Sondhi, April 7, 2003 (File name: psondhi040703.htm)
• Comments of Sullivan & Cromwell LLP, April 7, 2003 (File name: sullivan040703.htm)
• Comments of Michele L. Parker, April 7, 2003 (File name: mlparker040703.txt)
• Comments of Elaine J. Mittleman, Esq., April 7, 2003 (File name: ejmittleman040703.htm)
• Comments of David W. Smith, President, American Society of Corporate Secretaries, Inc., April 7, 2003 (File name: ascs040703.htm)
• Comments of Barry Nagler, Chairman of the Advocacy Committee of ACCA's Board of Directors, Senior Vice President and General Counsel, Hasbro, Inc.; and M. Elizabeth Wall, Chair, ACCA's Board of Directors, General Counsel, The European Lawyer; April 7, 2003 (File name: acca040703.htm)
• Comments of Gerald S. Backman, Chairman, Securities Regulation Committee, Business Law Section, New York State Bar Association, April 7, 2003 (File name: srcblsnysba040703.htm)
• Comments of Latham & Watkins LLP, April 7, 2003 (File name: latham040703.htm)
• Comments of Horace L. Nash, Fenwick & West LLP, April 7, 2003 (File name: fenwick040703.htm)
• Comments of Jennifer T. Nijman, President, Chicago Bar Association, April 7, 2003 (File name: chicagobar040703.htm)
• Comments of Clifford Chance US LLP, April 7, 2003 (File name: clifford040703.htm)
• Comments of Troutman Sanders LLP, April 7, 2003 (File name: troutman040703.htm)
• Comments of Simon M. Lorne, Munger, Tolles & Olson LLP, April 7, 2003 (File name: mungertol040703.htm)
• Comments of Cleary, Gottlieb, Steen & Hamilton, April 7, 2003 (File name: cleary040703.htm)
• Comments of Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, April 7, 2003 (File name: acb040703.htm)
• Comments of Carter Ledyard & Milburn LLP, April 7, 2003 (File name: carter040703.htm)
• Comments of Professor Susan P. Koniak, Boston University School of Law; Professor Roger C. Cramton, Cornell University Law School; and Professor George M. Cohen, University of Virginia School of Law; April 7, 2003 (File name: lawprofs040703.htm)
• Comments of Robert C. Dinerstein, Chairman-SIA Federal Regulation Committee, Federal Regulation Committee, Securities Industry Association, April 7, 2003 (File name: frcsia040703.htm)
• Comments of Craig S. Tyle, General Counsel, Investment Company Institute, April 7, 2003 (File name: ici040703.htm)
• Comments of Joseph L. Kociubes, President, Boston Bar Association, April 7, 2003 (File name: bba040703.htm)
• Comments of Tod Aronovitz, President and Ian M. Comisky, Board of Governors, Florida Bar, April 7, 2003 (File name: flbar040703.htm)
• Comments of Erik N. Frias, April 7, 2003 (File name: enfrias040703.htm)
• Comments of Peter N. Wakkie on behalf of De Brauw Blackstone Westbroek N.V., De Brauw Blackstone Westbroek New York B.V. and De Brauw Blackstone Westbroek London B.V., April 7, 2003 (File name: debrauw040703.htm)
• Comments of Carolyn Kirby, President, Law Society, United Kingdom, April 7, 2003 (File name: lawsociety040703.htm)
• Comments of Professor Thomas D. Morgan, The George Washington University Law School, April 7, 2003, 2003 (File name: tdmorgan040703.htm)
• Comments of Edward F. Greene and David M. Becker, Cleary, Gottlieb, Steen & Hamilton, April 7, 2003 (File name: clearybec040703.htm)
• Comments of Corporation, Finance and Securities Law Section of the District of Columbia Bar, April 7, 2003 (File name: cfslsdcbar040703.htm)
• Comments of Timothy G. Hoxie, Chair, Business Law Section, State Bar of California; and Keith Paul Bishop and Bruce Dravis, Co-Chairs, Corporations Committee of the Business Law Section, State Bar of California, April 7, 2003 (File name: tghoxie1.htm)
• Comments of W. Wayne Withers, Senior Vice President, Secretary and General Counsel, Emerson Electric Co., April 7, 2003 (File name: wwwithers1.htm)
• Comments of 79 Law Firms, April 7, 2003 (File name: 79lawfirms1.htm)
• Comments of Russell B. Stevenson, Jr., Senior Vice President & General Counsel, CIENA Corporation, April 7, 2003 (File name: rbstevenson1.htm)
• Comments of White & Case LLP, April 7, 2003 (File name: whitecasetokoyo1.htm)
• Comments of Felix Bronstein, April 5, 2003 (File name: fbronstein1.txt)
• Comments of Mitchell J. Lindauer, Vice President & Assistant General Counsel, OppenheimerFunds, Inc., April 4, 2003 (File name: oppenhei040403.htm)
• Comments of Will W. Woodard, III, Dare Capital Management & Advisory, April 4, 2003 (File name: wwwoodard1.txt)
• Comments of Kevin E. Mohr, Chair, Committee on Professional Responsibility and Conduct, State Bar of California, April 4, 2003, 2003 (File name: copracsbc040403.htm)
• Comments of Laura Lee Blake, Chair, and Erik J. Olson, Member, Litigation Section of the State Bar of California, April 4, 2003 (File name: lssbc040403.htm)
• Comments of Prof. Charles W. Murdock, Loyola University Chicago School of Law, April 4, 2003 (File name: cwmurdock1.txt)
• Comments of Allen & Overy, Clifford Chance LLP, Freshfields Bruckhaus Deringer; Herbert Smith, Linklaters, Lovells, Norton Rose, April 4, 2003 (File name: 7companies1.htm)
• Comments of Howard Berge, Q.C., President of the Law Society of British Columbia, April 3, 2003 (File name: lawsocietybc040703.htm)
• Comments of Jeff Bleich, President, The Bar Association of San Francisco, April 3, 2003 (File name: jbleich1.htm)
• Comments of Fernando Peláez-Pier, Chair, IBA Section on Business Law, International Bar Association, April 3, 2003 (File name: fpelaezpier1.htm)
• Comments of William L. Livingston, P.E., April 3, 2003 (File name: wllivingston040303.txt)
• Comments of Karen L. Barr, General Counsel, Investment Counsel Association of America, April 3, 2003 (File name: icaa040303.htm)
• Comments of the Council of Bars and Law Societies of the European Union (CCBE), April 3, 2003 (File name: ccbe040303.htm)
• Comments of Michael A. Cooper, Secretary, American College of Trial Lawyers, April 2, 2003 (File name: macooper1.htm)
• Comments of Marshall L. Small, Morrison & Foerster LLP; Robert A. Epsen, Heller Ehrman White & McAuliffe LLP; Nathaniel M. Cartmell III, Pillsbury Winthrop LLP; Bruce Maximov, Farella Braun + Martel LLP; Brian L. Forbes, Gray Cary Ware & Freidenrich LLP; Ann Yvonne Walker, Wilson Sonsini Goodrich & Rosati; John C. Unkovic, Reed Smith LLP; William J. Wernz Dorsey & Whitney LLP; Thomas J. Igoe, Jr., Thelen, Reid & Priest, LLP; April 2, 2003 (File name: 9cos040203.htm)
• Comments of Alfred P. Carlton, Jr., President, American Bar Association, April 2, 2003 (File name: aba040203.htm)
• Comments of Skadden, Arps, Slate, Meagher & Flom LLP, April 1, 2003 (File name: skadden1.htm)
• Comments of Edwin David Robertson, Chair, Task Force on Corporate Responsibility, New York County Lawyers' Association, April 1, 2003 (File name: edrobertson1.htm)
• Comments of Abba David Poliakoff, Chair, Eugene C. Holloway, Kenneth B. Abel, Scott Freed, Committee on Securities of the Business Law Section of the Maryland State Bar Association, March 31, 2003 (File name: adpoliakoff1.htm)
• Comments of Debevoise & Plimpton, March 31, 2003 (File name: debevoise1.htm)
• Comments of Tohru Motobayashi, President, Japan Federation of Bar Associations, March 31, 2003 (File name: tmotobayashi1.htm)
• Comments of Attorneys' Liability Assurance Society, Inc., March 28, 2003 (File name: attorneyslia1.htm)
• Comments of Simon V. Potter, President, Canadian Bar Association, March 20, 2003 (File name: svpotter1.htm)
• Comments of Christine Grice, President, New Zealand Law Society, March 27, 2003 (File name: cgrice1.htm)
• Comments of Kenneth Winer, Foley & Lardner, March 20, 2003 (File name: kwiner032003.htm)
• Comments of Kenneth B. Winer, Foley & Lardner, March 20, 2003 (File name: kbwiner1.htm)
• Comments of Rachel Wheeler, March 19, 2003 (File name: rwheeler1.htm)
• Comments of Philip Anisman, Esq., March 10, 2003 (File name: panisman1.htm)
• Comments of Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, March 7, 2003 (File name: rltrumka1.htm)
• Comments of Mike Liles, Jr., Karr Tuttle Campbell, March 6, 2003 (File name: mliles1.txt)
• Comments of William L. Livingston, P.E., March 6, 2003 (File name: wllivingston1.txt)
• Comments of James D. Alt, Dorsey & Whitney LLP, March 5, 2003 (File name: jdalt1.htm)
• Comments of Cathryn L. Blaine, March 3, 2003 (File name: clblaine1.htm)
• Comments of Wayne Avellanet, February 17, 2003 (File name: wavellanet1.txt)
• Comments of Randall Senn, February 9, 2003 (File name: rsenn1.txt)
• Comments of William L. Livingston, P.E., February 5, 2003 (File name: livingston020503.txt)
• Comments of Bryan M. Hanson, MBA, February 3, 2003 (File name: bmhanson1.txt)
• Comments of Cheryl Finley, MBA, January 24, 2003 (File name: cfinley1.txt)
• Comments of Lawrence J. Goldstein, January 24, 2003 (File name: ljgoldstein1.txt)
• Comments of Eliot Cohen, January 23, 2003 (File name: ecohen1.txt)
• Comments of Richard Mariani, January 23, 2003 (File name: rmariani1.txt)
• Comments of Kenneth L. Weiss, January 23, 2003 (File name: klweiss1.txt)
• Comments of J. Norfleet Pruden, III, President and Lynn F. Chandler, Chair, Sarbanes-Oxley Task Force of the Professionalism Committee, North Carolina Bar Association, January 21, 2003 (File name: jnpruden1.htm)
• Memorandum from Commissioner Cynthia A. Glassman regarding January 17, 2003 meeting with the Securities Industry Association dated January 21, 2003 (File name: sia012103.htm)
• Comments of Karen L. Barr, General Counsel, Investment Counsel Association of America, January 16, 2003 (File name: klbarr1.htm)
• Memorandum dated January 15, 2002, from Commissioner Cynthia A. Glassman re: January 13, 2003 meeting with Stanley Keller, and M. Peter Moser, ABA Task Force on Implementation of Section 307 of the Sarbanes-Oxley Act of 2002 (File name: aba011303.htm)
• Memorandum dated January 15, 2002, from Commissioner Cynthia A. Glassman re: January 7, 2003 meeting with James H. Cheek, III, and Robert H. Mundheim, ABA Task Force on Corporate Responsibility (File name: aba010703.htm)
• Comments of Alexander Gomah, Lathrup Village, Mich., January 13, 2003 (File name: agomah1.txt)
• Additional comments of William L. Livingston, PE, January 13, 2003 (File name: wllivingston2.txt)
• Comments of Paul R. Hamann, January 12, 2003 (File name: prhamann1.txt)
• Additional comments of Deborah Pastor, eRaider.com Inc., January 10, 2003 (File name: dpastor2.htm)
• Comments of Curt Burkhead, January 9, 2003 (File name: cburkhead1.txt)
• Comments of Simon M. Lorne, Munger, Tolles & Olson LLP, January 6, 2003 (File name: munger010603.htm)
• Comments of James P. Melican, Executive Vice President, Legal and External Affairs, International Paper Company, December 27, 2002 (File name: jpmelican1.htm)
• Comments of Palmer & Dodge, LLP, December 24, 2002 (File name: palmerdodge1.htm)
• Comments of Joseph A. Grundfest, William A. Franke Professor of Law and Business, Stanford Law School; Ann Yvonne Walker, Wilson Sonsini Goodrich & Rosati; Armando Castro, Brobeck Phleger & Harrison LLP; Nancy Wojtas, Cooley Godward LLP; Horace L. Nash, Fenwick & West LLP; Paul A. Blumenstein, Gary Cary Ware & Freidenrich LLP; Brooks Stough, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP; Kyle Guse, Heller Ehrman White & McAuliffe LLP; Simon M. Lorne, Munger, Tolles & Olson LLP; Lowell D. Ness, Orrick, Herrington & Stucliffe LLP; Stephen M. Wurzburg, Pillsbury Winthrop LLP; Matthew J. Mallow, Skadden, Arps, Slate, Meagher & Flom LLP; Marie Oh Huber, Agilent Technologies, Inc.; David G. Pursel, LSI Logic Corporation, December 23, 2002 (File name: jagrundfest1.htm)
• Comments of Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, December 23, 2002 (File name: fidelitymrco122302.htm)
• Comments of James C. Diggs, Senior Vice President and General Counsel, PPG Industries, Inc., December 20, 2002 (File name: jcdiggs1.htm)
• Comments of Tokyo Branch Offices of Three U.S. Law Firms, December 20, 2002, (File name: tokyo-offcs.htm)
• Comments of Anthony Horan, Secretary, JPMorganChase, December 20, 2002 (File name: jpmorganchase122002.htm)
• Comments of W. Hardy Callcott, SVP & General Counsel, Charles Schwab & Co., Inc., December 20, 2002 (File name: whcallcott1.htm)
• Comments of Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman-SEC Subcommittee, The Business Roundtable, December 20, 2002 (File name: hamckinnell1.htm)
• Comments of Robert C. Dinerstein, Chair, SIA Federal Regulation Committee; Mike Stone, President, SIA Compliance and Legal Division, Securities Industry Association, December 20, 2002 (File name: rcdinerstein1.htm)
• Comments of Franklin V. Anderson, December 19, 2002 (File name: fvanderson1.htm)
• Comments of Dechert, December 19, 2002 (File name: dechert1.htm)
• Comments of Philip Bramwell, General Counsel and Company Secretary, mmO2 plc, December 19, 2002 (File name: pbramwell1.txt)
• Comments of Corporation, Finance and Securities Law, Section, District of Columbia Bar, December 19, 2002 (File name: dcbar1.htm)
• Comments of Mark Hennessey, William F. Hogsett, David M. O'Loughlin, Gregory A Smith, Law Department, Eaton Corporation, December 18, 2002 (File name: mhennessey1.htm)
• Comments of Stikeman Elliott, December 18, 2002 (File name: selliott1.htm)
• Comments of Stephen E. Cavan, Senior Vice President, General Counsel and Secretary, MFS Investment Management, December 18, 2002 (File name: secavan1.htm)
• Comments of Osler, Hoskin & Harcourt LLP, December 18, 2002 (File name: osler1.htm)
• Comments of Edward J. Waitzer, December 18, 2002 (File name: ejwaitzer1.htm)
• Comments of Scott W. MacKay, Associate General Counsel, Litigation & Compliance, Lockheed Martin Corporation, December 18, 2002 (File name: swmackay1.txt)
• Comments of Mark B. Barnes, December 18, 2002 (File name: mbbarnes1.txt)
• Comments of Jerry Clousson, Lowis & Gellen, December 18, 2002 (File name: jclousson1.txt)
• Comments of Carl M. Sherer, Adv., Jerusalem, December 18, 2002 (File name: cmsherer1.htm)
• Comments of Carter, Ledyard & Milburn, New York, December 18, 2002 (File name: carterled1.htm)
• Comments of Daniel W. Pugh, Esq., Washington, D.C., December 18, 2002 (File name: dwpugh1.htm)
• Comments of Nancy B. Rapoport, Dean and Professor of Law, University of Houston Law Center, December 18, 2002 (File name: nbrapoport1.htm)
• Comments of Sullivan & Cromwell, New York, December 18, 2002 (File name: sullivanc1.htm)
• Comments of Nishimura & Partners, December 18, 2002 (File name: nishimura.htm)
• Comments of Laura Lee Blake and Erik Olson, December 18, 2002 (File name: blake1.htm)
• Comments of Nancy J. Moore, December 18, 2002 (File name: moore1.htm)
• Comments of Gerald Walpin, December 18, 2002 (File name: walpin1.htm)
• Comments of Richard Hall, Cravath, Swaine & Moore, December 18, 2002 (File name: csmoore121802.htm)
• Comments of Fritz Heimann, Chairman and Nancy Zucker Boswell, Managing Director, Transparency International-USA, December 18, 2002 (File name: transintl121802.htm)
• Comments of Nagashima Ohno & Tsunematsu, Tokyo, December 18, 2002 (File name: nagashima1.htm)
• Additional comments of Nagashima Ohno & Tsunematsu, Tokyo, December 18, 2002 (File name: nagashima2.htm)
• Comments of Robbert van der Vlist, General Attorney, Royal Dutch Petroleum Company, December 18, 2002 (File name: vandervliest1.htm)
• Comments of Allard C. Metzelaar and Derk J.R. Lemstra, Stibbe P.C., December 18, 2002 (File name: acmetzelaar1.htm)
• Comments of James M. Bartos, Shearman & Sterling, December 18, 2002 (File name: jmbartos1.htm)
• Comments of Henry Sill Bryans, Drinker, Biddle & Reath, December 18, 2002 (File name: hsbryans1.htm)
• Comments of Peter N. Wakkie, De Brauw Blackstone Westbroek N.V., De Brauw Blackstone Westbroek New York B.V. and De Brauw Blackstone Westbroek London B.V., December 18, 2002 (File name: pnwakkie1.htm)
• Comments of W. Wayne Withers, Senior Vice President, Secretary and General Counsel, Emerson Electric Co., December 18, 2002 (File name: wwwithers1.htm)
• Comments of Jay S. Neuman, Corporate Counsel, Federated Investors, Inc., December 18, 2002 (File name: jsneuman1.htm)
• Comments of Gregory J. Leia, Wolff Leia, Barristers & Solicitors, Calgary, Alberta, December 18, 2002 (File name: gjleia1.htm)
• Comments of Torys LLP, December 18, 2002 (File name: torys1.htm)
• Comments of Dana M. Muir, Associate Professor of Business Law, University of Michigan Business School, December 18, 2002 (File name: dmmuir1.htm)
• Comments of Jennifer T. Nijman, President, Chicago Bar Association, December 18, 2002 (File name: jtnijman1.htm)
• Comments of 77 Law Firms, December 18, 2002 (File name: 77lawfirms1.htm)
• Comments of Kenneth Artin, Chairman, Securities Law and Disclosure Committee, National Association of Bond Lawyers, December 18, 2002 (File name: kartin1.htm)
• Comments of Mark Verbiest, Group General Counsel, Telecom Corporation of New Zealand Limited, December 18, 2002 (File name: mverbiest1.htm)
• Comments of Joseph B. Levan, Varnum, Riddering, Schmidt & Howlett LLP, December 18, 2002 (File name: jblevan1.htm)
• Comments of Dechert, Inc., December 18, 2002 (File name: dechert1.htm)
• Comments of Alfred P. Carlton, Jr., President, American Bar Association, December 18, 2002 (File name: apcarlton1.htm)
• Comments of Mitchell J. Lindauer, Vice President & Assistant General Counsel, OppenheimerFunds, Inc., December 18, 2002 (File name: mjlindauer1.htm)
• Comments of Palacios, Ortega y Asociados, Caracas, Venezuela, December 18, 2002 (File name: palacios1.htm)
• Comments of Edward F. Greene, David M. Becker, Cleary, Gottlieb, Steen & Hamilton, December 18, 2002 (File name: efgreene1.htm)
• Comments of Craig S. Tyle, General Counsel, Investment Company Institute, December 18, 2002 (File name: cstyle1.htm)
• Comments of Alex Hertman, Adv., Chairman, Ethics Committee, Israel Bar, Tel Aviv, Israel, December 18, 2002 (File name: ahertman1.htm)
• Comments of Isao Shindo, Anderson Mori, People's Republic of China, December 18, 2002 (File name: ishindo1.htm)
• Comments of Rui Silveira, Chief Legal Officer; Francisco Vieira da Cruz, Internal Attorney; João Gomes da Silva, Internal Attorney, Banco Espírito Santo, S.A., December 18, 2002 (File name: rsilveira1.htm)
• Comments of Ronald F Pol, President, Corporate Lawyers' Association of New Zealand; Peter Turner, Chief Executive Officer & General Counsel, Australian Corporate Lawyers Association, December 18, 2002 (File name: rfpol1.htm)
• Comments of Christine Grice, President, New Zealand Law Society, December 18, 2002 (File name: cgrice1.htm)
• Comments of Urs P. Roth, A. Hubschmid, Swiss Bankers Association, Basel, Switzerland, December 18, 2002 (File name: )
• Comments of Elaine J. Mittleman, Esquire, December 18, 2002 (File name: ejmittleman1.htm)
• Comments of Peter J. Curley, David Johnson, Jeffrey Maddox, Hong Kong Special Administrative Region, People's Republic of China, Hong Kong, December 18, 2002 (File name: pjcurley1.htm)
• Comments of Elliot G. Sagor, Chair, Ethics Committee, New York Council of Defense Lawyers, December 18, 2002 (File name: egsagor1.htm)
• Comments of Tomotsune & Kimura, December 18, 2002 (File name: tomotsune1.htm)
• Comments of C.P. Jorge Familiar Calderón, Vicepresidente de Supervisión Bursátil; Lic. Héctor Tinoco Jaramillo, Vicepresidente de Normatividad, National Banking and Securities Commission, Mexico, December 18, 2002 (File name: jfcalderon1.htm)
• Comments of Abba David Poliakoff, Chair, Kenneth B. Abel, Scott Freed, Eugene C. Holloway, Committee on Securities, Business Law Section, Maryland State Bar Association, December 18, 2002 (File name: adpoliakoff1.htm)
• Comments of Barry Nagler, Chairman of the Advocacy Committee of ACCA's Board of Directors, Senior Vice President and General Counsel, Hasbro, Inc.; M. Elizabeth Wall, Chair, ACCA's Board of Directors, General Counsel, The European Lawyer; John H. McGuckin, Jr., Vice Chair, ACCA's Board of Directors, Executive Vice President, General Counsel and Secretary, Union Bank of California; James R. Jenkins, Treasurer, ACCA's Board of Directors, Senior Vice President and General Counsel, Deere & Company; Anastasia D. Kelly, Secretary, ACCA's Board of Directors, Senior Vice President and General Counsel, Sears, Roebuck and Co.; the Board of Directors of the American Corporate Counsel Association, December 18 , 2002 (File name: bnagler1.htm)
• Comments of Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co., Law Offices, Tel Aviv, Israel, December 18, 2002 (File name: gross1.htm)
• Comments of Covington & Burling, December 18, 2002 (File name: covington1.htm)
• Comments of Richard W. Painter, Visiting Professor of Law , University of Michigan Law School, Ann Arbor, December 18, 2002 (File name: rwpainter1.htm)
• Comments of Latham & Watkins, December 18, 2002 (File name: latham1.htm)
• Comments of Sullivan & Cromwell, December 18, 2002 (File name: sullivan1.htm)
• Comments of Chadbourne & Parke LLP, December 18, 2002 (File name: chadbourne1.htm)
• Comments of Weil, Gotshal & Manges LLP, December 18, 2002 (File name: weilgotshal1.htm)
• Comments of Stuart J. Kaswell, Esq., Senior Vice President and General Counsel, Securities Industry Association; Paul Saltzman, Esq., Executive Vice President and General Counsel, The Bond Market Association, December 18, 2002 (File name: sjkaswell1.htm)
• Comments of Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Audra Acquavella; Robert Evans; Ronit V. Fischer; ; Helen Mangano; Lance Myers; Marc D. Powers, Committee on Securities and Exchanges, New York County Lawyers' Association, December 18, 2002 (File name: eebadway1.htm)
• Comments of Miriam Aroni Krinsky, President, Los Angeles County Bar Association; Christopher T. Bradford, President, Beverly Hills Bar Association; Jon L. Rewinski, Chair, LACBA Professional Responsibility and Ethics Committee; December 18, 2002 (File name: maroni1.htm)
• Comments of Joseph L. Kociubes, President, Boston Bar Association, December 18, 2002 (File name: jlkociubes1.htm)
• Comments of Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, December 18, 2002 (File name: cmbahin1.htm)
• Comments of Christopher T. Bradford, President, Beverly Hills Bar Association, Bar Association of San Francisco, December 18, 2002 (File name: ctbradford1.htm)
• Comments of Schiff Hardin & Waite, December 18, 2002 (File name: schiffhardin1.htm)
• Additional comments of Clifford Chance, December 18, 2002 (File name: clifford2.htm)
• Comments of Clifford Chance, December 18, 2002 (File name: clifford1.htm)
• Comments of Loren S. Golden, President, Illinois State Bar Association, December 18 , 2002 (File name: lsgolden1.htm)
• Comments of Thomas Ross, Professor of Law, University of Pittsburgh School of Law, and students, Jennifer Andrade, Michael Butler, Ana Cottone, Shawn Davis, Konrad Jarzyna, Robert Kacey, Thomas Kavanaugh, Meghan Schardt, and Brian Thompson, December 18, 2002 (File name: tross1.htm)
• Comments of Thomas A. Reed, Chairperson, Corporate Counsel Section, New York State Bar Association, December 18, 2002 (File name: tareed1.htm)
• Comments of Gerald S. Backman, Chairman, Securities Regulation Committee, Business Law Section, New York State Bar Association, December 18, 2002 (File name: gesbackman1.htm)
• Comments of Lorraine Power Tharp, President, New York State Bar Association, December 18, 2002 (File name: lptharp1.htm)
• Comments of Attorneys' Liability Assurance Society, Inc., A Risk Retention Group, December 18, 2002 (File name: alasi1.htm)
• Comments of David Smith, President, American Society of Corporate Secretaries, December 18, 2002 (File name: davsmith1.htm)
• Comments of Debevoise & Plimpton, December 18, 2002 (File name: debevoise1.htm)
• Comments of Simon M. Lorne, Munger, Tolles & Olson LLP, December 18, 2002 (File name: smlorne1.htm)
• Comments of Edwin David Robertson, Chair, Task Force on Corporate Responsibility, New York County Lawyers' Association, December 18, 2002 (File name: edrobertson1.htm)
• Comments of Nadine S. M. Baleeiro Teixeira, Renata Neeser, Maria Fernanda L.de Mello, Demarest & Almeida, members of the Brazilian Bar Association, December 18, 2002 (File name: nsmbaleeiro1.htm)
• Comments of John Bullock, December 18, 2002 (File name: jbullock1.txt)
• Comments of W. Bradley Wendel, Assistant Professor of Law, Washington and Lee Law School, December 18, 2002 (File name: wbwendel1.txt)
• Comments of David B. Perlman, December 18, 2002 (File name: dbperlman1.txt)
• Comments of Jeffrey L. Schultz, Esq., December 18, 2002 (File name: jlschultz1.txt)
• Comments of Manning G. Warren III, H. Edward Harter Chair of Commercial Law, Brandeis School of Law, University of Louisville, December 18, 2002 (File name: mgwarren1.htm)
• Comments of Clive Edrupt, CBI Company Affairs, Confederation of British Industry, December 18, 2002 (File name: cedrupt1.htm)
• Comments of John Frederick Carten, B.A., L.L.B., Richmond, B.C., Canada, December 18, 2002 (File name: jfcarten1.txt)
• Comments of Edward C. Brewer, III, Professor of Law, December 18, 2002 (File name: ecbrewer1.htm)
• Comments of Danny M. Smolnik, December 18, 2002 (File name: dmsmolnik1.htm)
• Comments of Tom Powers, December 18, 2002 (File name: tpowers1.txt)
• Comments of Scott W. MacKay, Associate General Counsel, Litigation & Compliance, Lockheed Martin Corporation, December 18, 2002 (File name: swmackay1.txt)
• Comments of Sheldon M. Jaffe, December 18, 2002 (File name: smjaffe1.htm)
• Comments of Professor Susan P. Koniak, Boston University School of Law; Roger C. Cramton, Stevens Professor of Law Emeritus, Cornell Law School; George M. Cohen, Edward F. Howrey Research Professor, University of Virginia School of Law, et al., December 17, 2002 (File name: skoniak1.htm)
• Comments of Barton S. Sacher, P.A.; Nancy Van Sant, Esquire; Roy M. Hartman, Esquire; Stan Beiley, Esquire; Marty Doyle, Esquire; Joseph Sacher, Esquire; December 17, 2002 (File name: bssacher1.htm)
• Comments of Barrie Althoff, December 17, 2002 (File name: balthoff1.htm)
• Comments of John F. Corrigan, Adler Pollock & Sheehan P.C., December 17, 2002 (File name: jfcorrigan1.txt)
• Comments of Ely R. Levy, Editor-in-Chief, Hofstra Law Review, December 17, 2002 (File name: erlevy1.htm)
• Comments of American College of Trial Lawyers, December 17, 2002 (File name: amercollege.htm)
• Comments of Susan P. Koniak, Professor of Law, Boston University School of Law; Roger C. Cramton, Stevens Professor of Law Emeritus, Cornell Law School; George M. Cohen, Edward F. Howrey Research Professor, University of Virginia School of Law and 54 others, December 17, 2002 (File name: spkoniak1.htm)
• Comments of Sean M. Fitzpatrick, Chief Underwriting Officer and Julianne Splain, Loss Prevention Counsel, Chubb Specialty Insurance, December 17, 2002 (File name: smfitzpatrick1.htm)
• Comments of Marshall L. Small, Morrison & Foerster LLP; Nathaniel M. Cartmell III, Pillsbury Winthrop LLP; Brian L. Forbes, Gray Cary Ware & Freidenrich LLP; William J. Wernz, Dorsey & Whitney LLP; Ann Yvonne Walker, Wilson Sonsini Goodrich & Rosati; Robert A. Epsen, Heller Ehrman White & McAuliffe; Bruce Maximov, Farella Braun & Martel; Thomas J. Igoe, Jr., Thelen, Reid & Priest, LLP; John C. Unkovic, Reed Smith LLP, December 17, 2002 (File name: mlsmall1.htm)
• Comments of Dr. Dombek, German Federal Bar, December 17, 2002 (File name: dombek1.htm)
• Comments of Theodore Sonde, Esq., Crowell & Moring, LLP, December 17, 2002 (File name: tsonde1.htm)
• Comments of Allen & Overy, Freshfields Bruckhaus Deringer, Herbert Smith, Linklaters, Lovells, and Norton Rose, December 17, 2002 (File name: allenfresh1.htm)
• Comments of Professor Thomas D. Morgan, George Washington University Law School, Washington, D.C., December 17, 2002 (File name: tdmorgan1.htm)
• Comments of Uría & Menéndez, Madrid, December 17, 2002 (File name: rumeruendano1.htm)
• Comments of Robert Eli Rosen, Professor of Law, University of Miami School of Law, December 17, 2002 (File name: rerosen1.htm)
• Comments of Joe Drain, Rocky River, Ohio, December 17, 2002 (File name: jdrain1.htm)
• Comments of the Council of Bars and Law Societies of the European Union, December 16, 2002 (File name: ccberesponse.htm)
• Comments of Douglas A. Schafer, December 16, 2002 (File name: schafer121602.htm.htm)
• Comments of John Bernbom, President and General Counsel, The Mid-America Legal Foundation, December 16, 2002 (File name: midamerica121602.htm)
• Comments of Marcia L. Proctor, Butzel Long, Board Member, Professional Responsibility Counselors, December 16, 2002 (File name: prc121602.htm)
• Comments of E. Leo Milonas, Association of the Bar of the City of New York, December 17, 2002; John E. Baumgardner, Jr., Chair-Committee on Investment Management Regulation of the Association of the Bar of the City of New York, December 16, 2002 (File name: elmilonas1.htm)
• Comments of Skadden, Arps, Slate, Meagher & Flom LLP, December 16, 2002 (File name: skaddenarps1.htm)
• Comments of Timothy G. Hoxie, Chair, Business Law Section; Keith Paul Bishop, Co-Chair, Corporations Committee; Bruce Dravis, Co-Chair, Corporations Committee, Business Law Section, State Bar of California, December 16, 2002 (File name: tghoxiq1.htm)
• Comments of Sherron J. L. Dickson, Q.C., President, Federation of Law Societies of Canada, December 16, 2002 (File name: sjldickson1.htm)
• Comments of Tohru Motobayashi, President, Japan Federation of Bar Associations, December 14, 2002 (File name: tmotobayashi121402.pdf)
• Comments of William H. Simon, Saunders Professor of Law, Stanford Univeristy, December 13, 2002 (File name: simon121302.htm)
• Comments of Alexander Schaub, Director-General, European Commission, Brussells, December 13, 2002 (File name: aschaub1.htm)
• Comments of Judith S. Kaye, President, Conference of Chief Justices, December 13, 2002 (File name: jskaye1.htm)
• Comments of Bart Schwartz, Senior Vice President and General Counsel, The MONY Group Inc., December 12, 2002 (File name: barschwartz1.txt)
• Comments of Wayne Kirk, Thelen Reid & Priest LLP, December 13, 2002 (File name: wkirk1.htm)
• Comments of Fernando Peláez-Pier, Chair, IBA Section on Business Law, International Bar Association, December 13, 2002 (File name: fpelaezpier1.htm)
• Comments of Simon V. Potter, President, Canadian Bar Association, December 13, 2002 (File name: svpotter1.htm)
• Comments of Nashville Bar Association, December 13, 2002 (File name: nashville1.htm)
• Comments of Jerry W. Powell, General Counsel / Secretary, Compass Bancshares, Inc, December 12, 2002 (File name: jwpowell1.htm)
• Comments of Roberta S. Karmel, December 12, 2002 (File name: karmel1.htm)
• Comments of Debra M. Brown, Brown & Associates, Self Audit, Inc., December 12, 2002 (File name: dbrown1.htm)
• Comments of Richard W. Painter, Visiting Professor of Law, University of Illinois College of Law, December 12, 2002 (File name: painter1.htm)
• Comments of Carolyn Kirby, President, Law Society of England and Wales, United Kingdom, December 12, 2002 (File name: ckirby1.htm)
• Comments of Jeff Fisher, Solicitor, Head of Corporate Law, BT Group Legal, BT Group plc, United Kingdom, December 11, 2002 (File name: jfisher1.txt)
• Comments of Professor Vern Krishna, Q.C., FCGA, Treasurer, Law Society of Upper Canada, December 6, 2002 (File name: vkrishna1.htm)
• Comments of Marv Eatinger, December 5, 2002 (File name: mareatinger1.txt)
• Comments of William L. Livingston, PE, December 5, 2002 (File name: livingston120502.htm)
• Comments of Eliot Cohen, December 4, 2002 (File name: ecohen1.txt)
• Comments of Deborah Pastor, eRaider.com Inc., December 3, 2002 (File name: dpastor1.htm)
• Comments of Marv Eatinger, December 3, 2002 (File name: meatinger1.txt)
• Comments of Charles E. H. Luedde, December 2, 2002 (File name: cehluedde1.htm)
• Comments of Frederick D. Lipman, Blank Rome Comisky & McCaulley LLP, November 27, 2002 (File name: fdlipman1.htm)
• Comments of Edward H. Fleischman and 29 individuals, November 25, 2002 (File name: ehfleischman1.htm)

http://www.sec.gov/rules/proposed/s74502.shtml