From: DAN JANET  
Sent: Friday, April 19, 2002 3:04 PM 
Subject: File No S7-08-02 
 
With regard to changing the filing deadlines on quarterly 
and annual reports I believe there is a greater chance for 
rushed audits and reviews. This would have the effect of 
possible ineffective audits. Even if some of the work is 
done before year end, the work performed during that period 
to the end of the year may not be adequate to render an 
opinion.  
 
Daniel R. Janet, CPA  
Aronson & Company  
700 King Farm Blvd.  
Rockville, MD 20850  
Direct Dial: (301) 231-6210  
Fax: (301) 231-7630  
www.aronsoncompany.com