11.   But the appearance of conflicts concerns SEC chairman Arthur Levitt.

12.   But the Justice Department is compromised, Congress is compromised, and even the SEC chairman, Harvey Pitt, once worked for Andersen as a private attorney.

13.   But whether or not it represents a backing away from change by Arthur Levitt Jr., the SEC chairman, remains to be seen.

14.   Daschle also attacked SEC chairman Harvey Pitt, a former lawyer for the accounting industry and a Bush appointee.

15.   For six of those years he directed the office that wrote the decisions handed down by the agency and was often asked to polish the speeches of SEC chairmen.

16.   Fried Frank, where SEC chairman Harvey Pitt worked until last fall, recommended that Enron end its deals with the partnerships.

17.   Harvey L. Pitt, the new SEC chairman, set out this week to show that he is not like his predecessor, Arthur Levitt.

18.   He praised Arthur Levitt, who recently stepped down as SEC chairman, particularly for Regulation FD, which bars selective disclosure of material corporate information.

19.   He telephoned Harvey L. Pitt, the SEC chairman, to gauge his opinion.

20.   His alarm is shared by Arthur Levitt Jr., the current SEC chairman.