Date:    09/16/2000  12:13 PM

Subject: File No. S7-13-00
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This is to express our support for your efforts to regulate and restrict the 
large accounting and consulting firms from providing Non-audit services such 
as bookkeeping, payroll and other similar services to their audit clients. 
We believe that this would dilute the public's perception of our 
profession's independence standards and we stand firmly with you on this 
issue. In essence, their ability to provide these services would enable them 
to audit their own work, an unacceptable practice under our code of 
professional conduct.
     
     
William J. BLanchet, MST CPA Vineland, NJ 08361 
AICPA member