Date:    9/1/98  10:08 AM

Subject: File No. S7-16-98


I agree completely with the AICPA's position the proposed amendment to Rule 
102(e), (File No. S7-16-98).  I find the proposed changes to be unreasonable 
and unfairly expecting more of CPA's than other professions.
     
Dennis W. Adair, C.P.A.