Comments on Proposed Rule:
Improper Influence on Conduct of Audits

[Release Nos. 34-46685; IC-25773; File No. S7-39-02]

• Joseph McLaughlin, Sidley Austin Brown & Wood LLP, December 30, 2002 (File name: jmclaughlin1.htm)
• Stanley Keller, Chair-Committee on Federal Regulation of Securities, Business Law Section, American Bar Association, December 13, 2002 (File name: skeller1.htm)
• Deborah A. Lamb, Chair, U.S. Advocacy Committee and Linda L. Rittenhouse, Staff, AIMR Advocacy, Association for Investment Management and Research, December 12, 2002 (File name: dalamb1.htm)
• Douglas C. Estes, November 30, 2002 (File name: dcestes1.txt)
• Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman - SEC Subcommittee, The Business Roundtable, November 29, 2002 (File name: hamckinnell1.htm)
• Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Ronit V. Fischer; Richard Stelnik; Jason D. May; David U. Gourevitch; Audra A. Acquavella, Committee on Securities and Exchanges of the New York County Lawyers' Association, November 29, 2002 (File name: eebadway1.htm)
• Todd M. Malan, Executive Director, Organization for International Investment, November 27, 2002 (File name: tmmalan1.htm)
• P. Ryan, November 27, 2002 (File name: pryan1.txt)
• Kristen Zehner, November 27, 2002 (File name: kzehner1.txt)
• R. Wright and S. Rothenthal, November 27, 2002 (File name: rwright1.txt)
• William E. Fraser, November 26, 2002 (File name: wefraser1.txt)
• Jon Kohl, November 26, 2002 (File name: jkohl1.txt)
• M. E. Saunders, November 26, 2002 (File name: mesaunders1.txt)
• Andrew Crook, November 26, 2002 (File name: acrook1.txt)
• A. Pierce Stone, Chairman, Independent Community Bankers of America, November 25, 2002 (File name: apstone1.htm)
• Deloitte & Touche LLP, November 25, 2002 (File name: deloitte1.htm)
• KPMG LLP, November 25, 2002 (File name: kpmg1.htm)
• Benjamin J. Catalano, Dorsey & Whitney LLP, November 25, 2002 (File name: bjcatalano1.htm)
• Lief Fitzpatrick, November 26, 2002 (File name: lfitzpatrick1.txt)
• Ellen Sweet, November 26, 2002 (File name: esweet1.txt)
• Lynda Belisle, November 25, 2002 (File name: lbelisle1.txt)
• Tim Moore, Vice President & General Counsel, Plains All American Pipeline, L.P., November 25, 2002 (File name: tmore1.htm)
• Jim and Virginia Wagner, November 25, 2002 (File name: jvwagner1.txt)
• Cary Klafter, Director of Corporate Affairs and Senior Counsel, Intel Corporation, November 25, 2002 (File name: cklafter1.txt)
• Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc., November 25, 2002 (File name: jwpowell1.htm)
• Gerald S. Backman, Chairman of the Committee on Securities Regulation, Business Law Section, New York State Bar Association, November 25, 2002 (File name: gsbackman1.htm)
• Ernst & Young LLP, November 25, 2002 (File name: ernstyoung1.htm)
• William F. Ezzell, CPA, Chairman, Board of Directors; Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, November 25, 2002 (File name: wfezzell1.htm)
• Aaron Crozier, November 25, 2002 (File name: acrozier1.txt)
• William G. Bishop III, CIA, Institute of Internal Auditors, November 25, 2002 (File name: wgbishop1.htm)
• Mark E. Nebergall, President, Software Finance and Tax Executives Council, November 25, 2002 (File name: menebergall1.htm)
• BDO Seidman, LLP, November 25, 2002 (File name: bdoseidman1.htm)
• Steven K. Hazen, Esq., Kelley, Drye & Warren LLP, November 25, 2002 (File name: skhazen1.htm)
• Anonymous reviewer, November 25, 2002 (File name: dubro1.txt)
• Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, November 25, 2002 (File name: cmbahin1.htm)
• PricewaterhouseCoopers LLP, November 25, 2002 (File name: pricewater1.htm)
• David A. Costello, CPA, President & CEO, National Association of State Boards of Accountancy, November 25, 2002 (File name: dacostello1.htm)
• Alexander Schaub, Director-General, European Commission, Brussels, November 25, 2002 (File name: aschaub1.htm)
• Fritz Heimann, Chairman, and Thomas L. Milan, Director, Transparency International-USA, November 8, 2002 (File name: fheimann1.htm)
• Dechert, November 25, 2002 (File name: dechert1.htm)
• George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts, November 25, 2002 (File name: gyungmann1.htm)
• Robert N. Waxman, November 25, 2002 (File name: rnwaxman1.htm)
• Michael J. Corcoran, Chief Executive Officer, HarborView Partners LLC, October 28, 2002 (File name: mjcorcoran1.txt)

http://www.sec.gov/rules/proposed/s73902.shtml