Idaho State Board of Accountancy
1109 Main Ste 470
Boise, ID 83702
Fax: 208-334-2615

September 25, 2000

Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0609

RE: File No. S7-13-00

Dear Mr. Katz:

I am writing at the direction of Mr. Samuel Cotterell, CPA and current chair of the Idaho State Board of Accountancy. The Idaho State Board of Accountancy believes that the Commission's "Proposal to Modernize the Rules Governing the Independence of the Accounting Profession" has the potential of making a significant impact upon the profession of Certified Public Accountants.

As such, the Board would encourage the Securities and Exchange Commission to extend the comment period. A seventy-five day window has not afforded many regulatory jurisdictions a reasonable amount of time to research and address the issue.

Thank you for consideration of Idaho's request.


Barbara R. Porter

Barbara R. Porter
Executive Director