From: Tim Okeefe [tokeef@attbi.com]
Sent: Thursday, November 07, 2002 10:32 AM
To: rule-comments@sec.gov
Subject: FILE NO. S7-42-02 - Off-Balance Sheet Disclosure: Require Disclosure

Dear SEC Reviewer:

Please do your job and require publicly traded entities to disclose material 
items affecting the economic and financial condition of the company, including 
off-balance sheet arrangements.

Timothy O'Keefe, Economist and Investor





DISCLOSURE IN MANAGEMENT'S DISCUSSION AND ANALYSIS ABOUT OFF-BALANCE SHEET 
ARRANGEMENTS, CONTRACTUAL OBLIGATIONS AND CONTINGENT LIABILITIES AND COMMITMENTS 

17 CFR Parts 228, 229 and 249 

RELEASE NOS. 33-8144; 34-46767 

INTERNATIONAL SERIES RELEASE NO. 1264 

FILE NO. S7-42-02 

RIN 3235-AI70 

Tim