Date:    08/24/2000  3:50 PM

Subject: S7-13-00  

As a CPA in the State of Texas, I am strongly opposed to the above 
referenced legislation. I believe I understand the goals of the legislation, 
but in my opinion and that of many other practitioners it is not the right 
approach.
     
By limiting the scope of services a firm can provide to its audit clients, 
you are not only impacting the health and stability of that firm, you are 
severely impacting its ability to find and retain quality personnel. In 
addition, broad scope CPA firms that exist today have produced a "marriage" 
of accounting services and technology services which are in the best 
interest of their clients. With this proposal, you are eliminating these 
advantages.
     
I am certain that you would want the highest quality audits being performed 
for public companies...this legislation will not accomplish this. I strongly 
urge you to further consider these actions before proceeding as I can 
promise you that they are ultimately not in the best interest of any public 
company, or its shareholders.
     
Thank You,
Ray A. Bechtold, CPA