Former US Secretary of State Henry Kissinger withdraws from a commission investigating the 11 September attacks on New York and Washington, reports Anayat Duranni Former United States Secretary of State Henry Kissinger became the second person to back out of the long awaited commission investigating the 11 September attacks on New York and Washington. Kissinger's decision not to take on the responsibility of chairman came two weeks after his appointment and just two days after the panel's vice chairman, former Senator George Mitchell, also stepped down. Kissinger, 79, announced his resignation on Friday citing a possible conflict of interest with his business clients. Congressional Democrats insisted Kissinger file financial disclosures to reveal any conflicts of interest. The White House argued he was not required to file such disclosures since he would not be receiving a salary in the position of chairman. Kissinger, refusing demands to publicly disclose his business clients, resigned voluntarily. In a letter to the president, Kissinger said he was willing to submit "all relevant financial information" to the White House and to an independent review to address any conflicts of interest. However, he said the controversy would lead to demands to liquidate his international consulting firm, Kissinger Associates. "It is clear that, although specific potential conflicts can be resolved in this manner, the controversy would quickly move to the consulting firm I have built and own," Kissinger wrote in a letter to President Bush. "I have, therefore, concluded that I cannot accept the responsibility you proposed." Since President George Bush announced Kissinger's appointment last month, his choice for chairman of the investigation committee has been dogged by controversy, and members of the 11 September relatives groups have been particularly vociferous in expressing their objections. Critics voiced concern over Kissinger's connections with his international consulting firm, Kissinger Associates, and the effect it would have on his work in the investigation. Kissinger Associates serves several major multinational corporations with interests in US foreign policy. Critics have also opposed the appointment of Kissinger because of his former role as national security adviser and secretary of state under the Nixon and Ford administrations, particularly during the Vietnam War. The Nobel Peace prize winner has also been targeted with accusations of war crimes. In his book, The Trial of Henry Kissinger (2001), author Christopher Hitchens charges Kissinger with conspiracy to commit murder and war crimes in Indochina, Bangladesh, Chile, East Timor and Cyprus. In a written statement President Bush said he accepted Kissinger's resignation with regret, saying "His chairmanship would have provided the insights and analysis the government needs to understand the methods of our enemies and the nature of the threats we face." Bush plans to "work quickly" to choose a new chairman who will work to "uncover every detail and learn every lesson of 11 September, even as we act on what we have learned so far to better protect and defend America." Last week, former Senate majority leader George Mitchell resigned as the commission's vice chairman, unwilling to sever ties with his law firm. Former congressman Lee Hamilton has replaced Mitchell as vice chairman. Kissinger's resignation marks yet another setback to an independent commission -- long fought for by the families of the 11 September victims -- to investigate events surrounding the attack. The commission has had a rocky start from the beginning with the White House, only recently showing support for the creation of the commission. The 10- member commission -- to be made up of five Republicans and five Democrats -- will address issues involving aviation security, immigration and US diplomacy. It will also investigate intelligence failures that took place before the 11 September terrorist attacks that killed more than 3,000 people. The commission will begin its work early next month and a report is due out less than six months before the 2004 presidential election.