Comments on Proposed Rule:
Mandated EDGAR Filing for Foreign Issuers

Release Nos. 33-8016, 34-44868, International Series Release No. 1250; File No. S7-18-01

• Amy Ripepi, Chair, SEC Regulations Committee, American Institute of Certified Public Accountants, January 15, 2002 (File name: ripepi1.htm)

• Philip D. Ameen, Chair, Committee on Corporate Regulation, Financial Executives International, January 14, 2002 (File name: ameen1.htm)

• KPMG Japan, December 21, 2001 (File name: kpmgjapan1.htm)

• Additional KPMG LLP, December 20, 2001 (File name: kpmg2.htm)

• Shearman & Sterling, December 18, 2001 (File name: shearman1.htm) Revised

• Teresa Currielche, Shareholders Service Manager, Telefonos de Mexico S.A. de C.V., December 14, 2001 (File name: currielche1.txt)

• Deloitte Touche Tohmatsu, December 10, 2001 (File name: deloitte1.htm)

• Sullivan & Cromwell, December 7, 2001 (File name: sullivan1.htm)

• Peter J. Matthews, Assistant Company Secretary, ANZ Bank, Australia, December 3, 2001 (File name: matthews1.htm)

• PricewaterhouseCoopers LLP, December 3, 2001 (File name: pricewaterhousecoopers1.htm)

• Nicholes A. Kronfeld, Davis Polk & Wardwell, December 3, 2001 (File name: kronfeld1.htm)

• Susan Ellen Wolf, Vice Chair, Securities Law Committee, American Society of Corporate Secretaries, December 3, 2001 (File name: wolf1.htm)

• Gary J. Wolfe, Seward & Kissel LLP, December 3, 2001 (File name: wolfe1.htm)

• Timothy A. Steinert, Freshfields Bruckhaus Deringer, Hong Kong, December 3, 2001 (File name: steinert1.htm)

• Jorge U. Juantorena, Cleary, Gottlieb, Steen & Hamilton, December 3, 2001 (File name: juantorena1.htm)

• Tetsuya Kawakami, Director, Member of the Board and Chief Financial Office, Matsushita Electronic Industrial Co., Ltd. on behalf of 17 Japanese Registrants, December 3, 2001 (File name: kawakami1.htm)

• Maria Isabel dos Santos Vieira, Senior Legal Counsel and Monique Padilha de Freitas, Investor Relations Specialist, Campanhia Siderurgica Nacional, December 3, 2001 (File name: defreitas1.txt)

• Stan Hung, Director and Chief Financial Officer, United Microelectronics Corp. and Jong Lin, Vice President, Siliconware Precision Industries, Co., Ltd., Taiwan, Republic of China, December 3, 2001 (File name: hung1.htm)

• Melanie Dolan, KPMG LLP, December 3, 2001 (File name: dolan1.htm)

• Rick Bonaparte, Davis Polk & Wordwell on behalf of the Consortium of Filing Agents and Software Developers, December 3, 2001 (File name: bonaparte1.htm)

• Peter Fekete, BHP Billiton Ltd., Melbourne, Australia, December 2, 2001 (File name: fekete1.txt)

• Miguel Satrustegui Gil Delgado, General Secretary, Promotora de Informaciones SA (PRISA), November 30, 2001 (File name: delgado1.htm)

• Ernst & Young, LLP, November 30, 2001 (File name: ernst1.htm)

• David Copenhafer, Director, EDGAR Services, Bowne & Co., Inc., November 29, 2001 (File name: copenhafer1.htm)

• Scott A. Ziegler, Ziegler, Ziegler & Altman LLP, November 28, 2001 (File name: ziegler1.htm)

• Robert A. Schwed, Kristopher D. Brown, and Caroline S. Fox; Reboul, MacMurray, Hewett, Maynard & Kristol, November 28, 2001 (File name: schwed1.htm)

• Richard H. Rowe, Proskauer Rose, LLP, November 20, 2001 (File name: rowe1.htm)

• Timothy E. Peterson, Fried, Frank, Harris, Shriver & Jacobson, London, United Kingdom, November 13, 2001 (File name: peterson1.htm)

• Steven Quinlivan, November 13, 2001 (File name: quinlivan1.txt)

• Mike Mostransky, October 29, 2001 (File name: mostransky1.txt)

http://www.sec.gov/rules/proposed/s71801.shtml