Subject: File No. S7-16-98

Date:    8/17/98 1:35 PM
     
     
     The SEC ruling regarding "improper professional conduct" will have the 
     impact of holding the accounting profession to a higher standard than 
     the accounting profession.  I believe that the proper regulation would 
     be based on CPA Regulatory body actions for "professional conduct".
     
     Richard Dillon
     41 Ridge Rd.
     Cabot, AR 72023