Author:  Devene Ashford 
Date:    09/15/2000  2:06 PM

TO: RULE-COMMENTS at 03SEC
Subject: File No. S7-13-00

As an individual investor, I urge you to strenuously 
work towards Auditors not being allowed to work as 
consultants for companies they audit.  I believe it 
can be a conflict of interest and the consequences are 
extremely injurious to all investors.