Date: 08/31/2000 9:19 AM Subject: file number reference S7-13-00 I am writing to express my concern at the SEC's initiative to limit the type of work accountants can perform for their clients. The proposed initiative would have a devastating effect on my small business and my small clients. They look to me as their financial advisor. Sometimes this involves performing audits, sometimes tax work, but often general business advice and consulting. I am most concerned that the unintended results of the SEC proposal would be to limit the ways in which they could look to me for assistance. This would be detrimental to them and to me. My relationship with my clients extends over decades. Any intrusion in this relationship would limit the advice my clients could seek from me, their trusted advisor. I urge you to reconsider the extent and depth of your proposal . Thank you Bill Finestone