Author:  Eric Tanquist  
   Date:    8/11/98  2:48 PM
          
   Subject: File No. S7-16-98
         
   I am writing to express my concerns about the proposed Rule 102(e)(1)(ii) of the
   SEC rules of practice. First, I should say that I agree that the motivation
   behind the rule is valid, but I think the ruling itself needs some more work.
   The language in the proposed rule seems too unclear, leaving too much to later
   interpretation. Specific violations and corresponding sanctions should be
   listed. Also, the rule should apply to anyone involved in the reporting process
   (attorneys, other management, etc.), not just accountants. Thank you.