Date:    09/19/2000  2:24 PM

Subject: S7-13-00
 
Dear SEC:
     
    I am a small investor who works hard in public higher  education.  I am
worried about retirement and have been studying the best ways to save and 
invest.  I was appalled to learn that auditors can also be consultants for the 
same firms they audit.  I may be new to this but that seems to be clear conflict
of interest.
    Please consider S7-13-00 as a remedy for this situation.
Thank you.
Susan Fellows