Comments on Proposed Rule:
Revision of the Commission's Auditor Independence Requirements

[Release Nos. 33-7870; 34-42994; 35-27193; IC-24549; IA-1884; File No. S7-13-00]

Author:   at Internet
Date:    09/29/2000  9:44 AM
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TO: RULE-COMMENTS at 03SEC
Subject: File No. S7-13-00
------------------------------- Message Contents 
As an investor, I feel that a company providing audits should not be able 
to provide consulting services to that same company.  To me it represents a 
conflict of interest.
     
     
Kent Estep
2754 Oldenway Dr.
Charlotte,  NC 28269