July 3, 2002

Dan Jamieson
14343 Spa Drive
Huntington Beach, CA 92647

Jonathan G. Katz
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0609

Comment to File No. S7-24-02, the "PAB proposal"; via e-mail

Dear Mr. Katz:

Thank you for taking comment on the PAB proposal.

In respect for Congress' work on its own accounting-oversight bill, and in light of the Worldcom accounting scandal — announced the night before the public finally saw the details of this proposal — the Commission should withdraw this proposed rule and instead work with Congress on a more robust statutory solution.


Dan Jamieson