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:  "{USER_FIRSTNAME} {USER_LASTNAME}"  at Internet
Date:    10/02/2000  11:07 PM
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TO: RULE-COMMENTS at 03SEC
Subject: File No. S7-13-00
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Dear SEC Folks:
     
The auditing of finances of the companies I invest in is very important to me. 
I want to know that I can rely on the figures that come up on my screen and in 
my papers.  Small individual investors such as myself don't have a chance, if 
the information we are getting is rigged.  If an auditor has a financial
interest in a company, or is doing consulting work as well as auditing, I know I
can't trust the figures I am seeing.  I want to be able to count on the SEC to 
help me have a fair chance with my investments.  My investments are small by 
objective standards, but they're big to me.  Can I count on my government to 
watch out on my behalf?
     
Thanks for your consideration.
     
Janet GAstil
jgastil@earthlink.net
     

  Author:  Charles Gregory  at Internet
Date:    10/02/2000  6:06 PM
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TO: RULE-COMMENTS at 03SEC
Subject: file no. 57-13-00
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I side with Arthur Levitt and John Bogle on this issue.  Separate auditing and 
consulting services makes sense.
     

  Author:   at Internet
Date:    10/02/2000  10:48 PM
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TO: RULE-COMMENTS at 03SEC
Subject: File No. S7-13-00
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To the SEC
I am concerned about the possible conflict of interest when auditing firms 
also be come consultants. Please work to insure that auditing firms are not 
allowed to become consultants to the same firms that they are auditing. 
Independence is too likely to be impaired in such a situation, and this 
should concern us all.
     
Don Snelgrove
An investor