From: PRyan101@aol.com
Sent: Wednesday, November 27, 2002 1:31 PM
To: rule-comments@sec.gov
Subject: (no subject) (s7-39-02)
Dear Chairman:

November 27 2002
       Re: Pension fund accounting

In the era of transparent accounting why allow companies to compute 
pension liability using 9.5% return instead of the most likely return 
over the next few years of 4.5 to 5%. The lower return is most likely