MEMORANDUM

To :	Commission File No. S7-02-03
From :	Jeffrey J. Minton Special Counsel Office of Rulemaking Division of Corporation Finance U.S. Securities and Exchange Commission
Re :	Standards Relating to Listed Company Audit Committees Release Nos. 33-8173; 34-47137
Date :	February 12, 2003

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The Commission received the attached from Allianz AG.

Attachment (Hard Copy Only)