September 15, 2000
Jonathan G Katz, Secretary
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0609
Dear Mr. Katz:
RE: SEC proposed rules on governing auditor independence
I have recently read the SEC proposed rules on governing auditor independence and to say the least I am quite upset. I own a very small CPA firm in Georgia. If this proposed rule were to pass it would drastically reduce my firm's income and restrict our ability to generate future income. Needless to say a small firm such as mine could not survive such a cut. Therefore, I respectfully request that you reconsider this proposal.
Thank you for your consideration.
Sharon D. Mauldin, CPA