Date:    09/16/2000  2:55 PM

Subject: File No. S7-13-00
 
     
Dear Sirs,
    As a long time business man I can speak with certainty that the current 
condition of having a accounting firm do both the auditing and the consulting 
work for a company is inherient with conflicts of interest.   Since the goal 
of our system of company ownership is honest and accurate information to the 
shareholders ANY potential misinformation must be minimized.  Accurate 
financial information that has been examined by a independent professional is 
a absolute must in order for the average shareholder to have faith and trust 
the system we have.  Please examine this issue and do the right thing for the 
people who count on you to police the finacial markets and the people who 
would take advantage.
     
Mark Etrheim, 1053 Canary Lane, Onalaska, WI 54650