[Federal Register Volume 63, Number 139 (Tuesday, July 21, 1998)]
[Proposed Rules]
[Pages 39054-39055]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-19372]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 201

[Release Nos. 33-7555; 34-40203; 35-26896; 39-2365; IA-1730; IC-23315; 
File No. S7-16-98]
RIN 3235-AH47


Proposed Amendment to Rule 102(e) of the Commission's Rules of 
Practice

AGENCY: Securities and Exchange Commission.

ACTION: Proposed rule; extension of comment period.

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SUMMARY: The Securities and Exchange Commission (``Commission'') is 
extending from July 20, 1998 to August 20, 1998 the comment period for 
Release No. 33-7546 (June 12, 1998), 63 FR 33305 (June 18, 1998) 
proposing an amendment to Rule 102(e) of the Commission's Rules of 
Practice. Rule 102(e) allows the Commission to censure, suspend or bar 
persons who appear or practice before it. The release proposed an 
amendment to clarify the Commission's standard for determining when 
accountants engage in ``improper professional conduct'' under Rule 
102(e)(1)(ii).

DATES: Comments must be received on or before August 20, 1998.

ADDRESSES: Submit comments in triplicate to Jonathan G. Katz, 
Secretary, Securities and Exchange Commission,

[[Page 39055]]

450 5th Street, NW, Washington, DC 20549-6009. Comments can be 
submitted electronically at the following E-mail address: <a href="/cdn-cgi/l/email-protection#3143445d541c3b525e5c5c545f4542714254521f565e47">rule-
<span class="__cf_email__" data-cfemail="a2c1cdcfcfc7ccd6d1e2d1c7c18cc5cdd4">[email protected]</span></a>. All comment letters should refer to File No. S7-16-
98; include this file number on the subject line if E-mail is used. All 
comments received will be available for public inspection and copying 
in the Commission's Public Reference Room, 450 5th Street, NW, 
Washington, DC 20549-6009. Electronically-submitted comment letters 
will be posted on the Commission's Internet Web site (<a href="http://
www.sec.gov">http://
www.sec.gov</a>).

FOR FURTHER INFORMATION CONTACT: Michael J. Kigin, Associate Chief 
Accountant, Office of the Chief Accountant, at (202) 942-4400; or David 
R. Fredrickson, Assistant General Counsel, Office of the General 
Counsel, at (202) 942-0890.

SUPPLEMENTARY INFORMATION: On June 18, 1998, the Securities and 
Exchange Commission proposed for comment an amendment to Rule 102(e), 
17 CFR 201.102(e). The Commission requested that comments be received 
by July 20, 1998.
    In light of the importance of comments on this subject, the 
Commission believes that extending the comment period is appropriate. 
The extension will permit interested persons to have additional time to 
comment on the matters the release addresses. The Commission does not 
anticipate extending the comment period beyond August 20, 1998. 
Therefore, the comment period for Release No. 33-7546 is extended to 
August 20, 1998.

    Dated: July 15, 1998.
    By the Commission.
Margaret H. McFarland,
Deputy Secretary.
[FR Doc. 98-19372 Filed 7-20-98; 8:45 am]
BILLING CODE 8010-01-P


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