Subject: File No. S7-16-00
 
Date:    09/16/2000 8:58 AM
     
     
Dear Sir or Madam:
     
I believe that the independence of an auditor is affected when that auditor is 
allowed to provide consulting services to the same firm that the auditor is 
auditing.
     
I believe that an auditing firm should not be allowed to both audit and provide 
consulting services to the same firm.  I respectfully request your assistance in
providing and enforcing rules that would truly ensure the independence of 
auditors.
     
Thank you for your assistance.
     
Sincerely,
     
Robert L. Phillips