From: ReeelaxCharlie@aol.com
Sent: Friday, August 02, 2002 10:23 AM
To: rule-comments@sec.gov
Cc: jerry.mail@wptf.com
Subject: Certification

Good morning,

I would like to understand why only the large corporations are required to 
certify their financial statements?  It would seem to me that any and all 
publicly traded corporations bear an equal responsibility for their statements.

I have previously owned a small corporation and also a sole proprietorship.  
I am required to sign and therefore certify that the finacial information is 
accurate and honest when I file my returns with the IRS.  There seems to be 
no reason why all CEO's and CFO's do not bear the same resonsibilities.  They 
are, afterall, assumming those roles and are compensated for their positons.

Serious and expeditious actions need to be taken by the SEC to assure investor 
confidence in ALL corporations regardless of their size, income levels and/or 
place of incorporation.  If American citizens can invest their money in a 
corporation, there is no viable excuse for those organizations not to be totally 
responsible for their financial statements.

There is a constitutional that states we are entitled to equal justice under 
the law.  I think it is totally appropriate to apply this rule to corporations 
as well as individuals.

On a side note.  How can a corporation be protected under bankruptcy laws when 
the organization has filed for protection as the result of illegal and fraudulant 
activities.  Bankruptcy is to protect because of market conditions or poor 
management.  How can bankruptcy protection apply to criminal activities?

Charlie Nyce