Elaine Zoller, CPA
532 Louisa Street
New Orleans LA USA 70117
Phone: (504) 944-1827
Fax: (504) 945-2558
Email: elaine@deltacontractors.com

28 September, 2000

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

Re: Proposed Regulation Limiting Scope of CPA Services

Dear Mr. Katz,

The proposed regulation is ludicrous. There is no empirical evidence that non-audit services have compromised audit quality. My experience in the accounting profession since 1984 leads me to believe that additional services actually enhance audit quality because of the insight obtained into the client's operations and attitudes. Although this rule would not affect me personally, it is a serious threat to the profession because of its far-reaching implications and because the profession would no longer be able to attract the best and brightest students.

In conclusion, passage of this rule would result in the death of the profession as we know it today. Thank you for your consideration.


Elaine Zoller, CPA

Cc: Arthur Levitt, Paul Casey, Isaac Hunt Jr., Laura Unger
John Breaux, Billy Tauzin