From: Lief Fitzpatrick [lief96@hotmail.com]
Sent: Tuesday, November 26, 2002 9:43 AM
To: rule-comments@sec.gov
Cc: edwards@senate.gov; sarbanes@senate.gov; daschle@senate.gov
Subject: Corporate Reform (s7-39-02)

To whom it may concern:

It is imperative that auditors are completely independent and removed from 
any influence that may affect their conclusions.  It is crucial in 
protecting the interests of the American investor and the American economy.  
You must eliminate the conflict of interest that lies between the auditor 
and investment bankers, to ensure honest and accurate information.

Please create stricter accounting practices and a strong investigative board 
that operates in an open forum.  Any closed door creates an potential for 
deception, as we have learned at a great economic cost to the American 
people.  As government officials, it is your duty and privilege to protect 
the American people from all threats foreign and domestic.  At this time, 
the greatest threat to the American way of life is corporate fraud and the 
politicization of the code of law.

Thank you,
Lief Fitzpatrick
3334-B Cameron Ave
Charlotte, NC 28204-3308

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