From: Clint Siegner
Sent: Monday, September 16, 2002 10:40 PM
Subject: Petition for Rulemaking (SEC File No. 4-461)

I am writing in support of this petition.  It has become apparent
that upper management in many public companies is not acting in
the interest of shareholders.  They lack independant oversight -
they are not held accountable.

thanks,
Clint