From: Douglas Estes [dce005@yahoo.com] Sent: Saturday, November 30, 2002 10:53 PM To: rule-comments@sec.gov Subject: Non-Audit Services (s7-39-02) It appears that the Congress, the SEC and the Executive's Admnistration still do not get it. Investors like myself will have no faith in the stock market until the law states that Accounting firms which perform audits for corporations can have no non-audit business with those corporations. This was the original intent of the Sarbanes-Oxley bill, and the bill should be returned to the original intent. Thank you. Sincerely Douglas C. Estes 610 23rd Ave. San Francisco, CA. 94121 __________________________________________________ Do you Yahoo!? Yahoo! Mail Plus - Powerful. Affordable. Sign up now. http://mailplus.yahoo.com