Date:    09/17/2000  10:20 PM

Subject: S7-13-00

Dear Securities & Exchange Commission,
     
    My name is Annette Tripp.  I am a fourth year Accounting student at 
Husson College.  This letter is in regard to the proposed new rules governing 
auditor independence.
    This proposed rule jeopardizes the career that I am working so hard 
towards.  This proposal would seriously curtail future opportunities for 
students across the nation.  It could affect the way all firms conduct almost 
all nonaudit services, including accounting, financial information designs 
and implementation, valuation, management, consulting, and many other 
services.
    It is true that the effectiveness of current rules needs to be 
continually assessed and possibly revised.  However, the current proposal is 
not the answer.  There is no evidence that providing nonaudit services 
impairs audit quality.