From: Jeff Weaver Sent: Thursday, June 20, 2002 11:45 PM To: rule-comments@sec.gov Subject: S7-21-02 As a former employee of Physician COmputer Network, (PCN), I welcome these new regulations. However, they do not go far enough. Civil fines are not enough to deter fraud and outright theft if an individual will walk away with millions of dollars. In the case of PCN, the 7 executives that were fined all walked away with a minimum of $250,000.00 in bonuses. What is a $20,000.00 fine to someone who has a quarter of a million dollars? Criminal prosecution and "prison time" should be part of any new regulation. The "big wigs" of companies walk with their pockets lined with money and get a slap on the wrist. They leave companies gutted and hundreds and thousands of hard working people out of work, with no insurance and in the case of Enron, no pension. Millions of people in America feel that the executives of Arhtur Andersen, Enron, IMClone and PCN should be in prison and not laughing all the way to the bank.