From: Elias Mallar [ermallar@earthlink.net]
Sent: Friday, August 02, 2002 12:06 AM
To: rule-comments@sec.gov
Subject: Certification of disclosures. 
I recommend that we expand this rule to ALL companies traded on any 
United States Stock Exchange.  In fact, it is the smaller companies 
and those incorporated in non-US territories that pose the greatest 
risk to investors. (i.e Worldcom, etc...)

If CFO's and CEO's of a company can't comply, then they DO NOT DESERVE 
to be in those positions.  They should be fired and replaced with 
someone who takes their job seriously.

Thank you for the opportunity to comment.