From: Leona Lander 
Sent: Monday, July 15, 2002 9:47 PM
Subject: Proposed Rules Comment (s7-24-02)

The rules proposed by SEC have a good motive but one
may, in my opinion lack some thorough thinking.  Rule
number #1, Independence from the Accounting field; As
an entering accountant, I feel this rule discriminates
a source of income into the Accounting Profession and
it relays a message to the public that the
professionals in the field are not honest enough or
competent enough to conduct quality control reviews. 
Rule #1 proposes that representatives should be
responsible, but the question is how will these
wonderful representatives know what is proper or
unacceptable if they are not professionals in the area
or field.  For instance, I wouldn't want someone's
manager or representative giving me a review on how
well a doctor that will be operating on me.  Knowledge
and experience in the field  is necessary for reviews
in the field.  However, I happen to agree with
proposed rule #2 and others, not allowing firms to
worm their way out of reviews attempts to keep firms
somewhat honest and hopefully on their toes.  The last
few proposes I will briefly comment on.  In general,
any type of rule that helps to give more
responsibility and increases accountability will help
to improve the quality of accuracy of financial
information.  If a person realizes that they are being
held accountable for the results, there is a better
chance that the person will personally push for better results.