Date:    09/14/2000  3:30 PM

Subject: File No. S7-13-00

"Auditors often offer clients consulting services, yet these are the same 
companies they're supposed to be rigorously auditing."
     
Prohibiting this practice is just common sense - an independent audit means that
there is no other business connection between the two companies.  Just because 
the 
auditing department and the consulting department happen to be separate entities
within the organization, this independence is being compromised.
Kristin Bayless
3820 SW Comus St.
Portland, Or  97219