From: BUEHRENSPE@aol.com
Sent: Thursday, July 04, 2002 8:19 PM
To: rule-comments@sec.gov
Subject: File No. S7-25-99 

Dear SEC:

The current confidence crisis among investors can only be stemmed by a well-regulated financial
world.  I hope that you will not only separate the audit function from the consulting function for
the big accounting firms, but will also maintain the fiduciary relationship required by the CFP
credential and not loosen the rules to allow the giving of financial advice without disclosure of
conflicts of interest and without a fiduciary relationship. Thank you for the opportunity to
comment as a citizen and consumer.

Paul Buehrens

Paul Buehrens, MD
Medical Director
Lakeshore Clinic
515 State St. 
Kirkland, WA  98033
425-827-9711, fax 425-828-6337