From: Jon Kohl [jon-home@jonkohl.com] Sent: Tuesday, November 26, 2002 9:49 PM To: rule-comments@sec.gov Subject: ban all non-auditing services (s7-39-02) Dear SEC Paul Sarbanes called for the ban of all non-auditing services given by auditing companies to audited companies. This was for good reason that we all know clearly: an auditing company would want to please an audited company with a favorable audit to win other business. This is clearly a conflict of interest. Thus I ask of you to muster the political will to resist the auditing industry and ban all non-auditing services. Thank you for a concerned investor, Jon Kohl 45 Baker St. Foxboro, MA 02035