Date:    08/18/2000  12:13 PM

Subject: Re: S7-13-00

As a CPA in both public accounting and industry for over 25 years I fully 
support your new restrictions on accounting firms.  I have watched the 
"profession" increasing selling its soul for the almighty buck.  We have 
megafirms who use auditing simply as an opportunity to sell their clients 
everything from actuarial services to personnel services.
     
Would someone want their doctor to own the pharmacy, the lab, the drug 
company and the hospital.  Would not his judgement as a provider of health 
at least have the appearance of conflict?  
     
It's time to put a stop to this for the sake of the integrity of our 
financial markets.
     
     
Thank you.
Larry Berkowitz