From: Kristen [wimhoa@charter.net] Sent: Wednesday, November 27, 2002 6:37 PM To: rule-comments@sec.gov Subject: BAN on non-audit services (s7-39-02) Dear Mr. Pitt: Only a total ban on non-audit services will restore the independence of the audit, which is crucial for the health of the economy. Kristen Zehner 118 Blue Spruce Ln Marshall WI 53559 608/655-4573