From: Thorsten Sellhorn [sellhorn@iur.ruhr-uni-bochum.de]
Sent: Monday, July 08, 2002 11:38 AM
To: rule-comments@sec.gov
Subject: Proposed Rule "Additional Form 8-K Disclosure Requirements and Acceleration of Filing
Date"


Dear Madam, dear Sir:

the SEC's proposed rule "Additional Form 8-K Disclosure Requirements and Acceleration of Filing
Date", issued June 17, 2002 (release nos. 33-8106/34-46084, file no. S7-22-02), lists 11 new items
that would require a company to file Form 8-K under the Securities Exchange Act of 1934. Among the
new disclosure items proposed to be added to Form 8-K is "Any material impairment".

Before commenting on the proposed rule, I would like to learn whether this item--or any of the
other new items triggering 8-K disclosure--captures goodwill impairment losses under FASB
statement no. 142 "Goodwill and Other Intangible Assets". Thank you very much for your efforts.

Best regards,

Thorsten Sellhorn

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Thorsten Sellhorn, MBA
Lehrstuhl für Internationale Unternehmensrechnung (Prof. Dr. Bernhard Pellens)
Gebäude: GC · Raum: 2/139 · Ruhr-Universität Bochum · Universitätsstr. 150
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