Date:    09/19/2000  10:51 AM

Subject: Reference file no. S7-13-00.

Dear Sirs,
     
We would like to express our concern on the proposed SEC rule concerning 
consulting services performed for attest clients.  As a small firm in 
the midwestern region, we feel that our clients look to us for 
assistance in varying financial areas.  We feel it would be detrimental 
to not be able to assist them with payroll tax reports or Internal 
Revenue Service issues if the SEC proposed rule is passed.
     
We believe that non-attest services, such as those described above and 
various others, we provide for our attest clients is only an extension 
of the valued services that they seek from us and does not affect our 
independence or our professional judgment.  In fact, some of these 
services provide more efficient attest procedures but nonetheless, have 
not rendered us incapable of issuing an independent opinion on the 
client's financial statements.  It seems to be important to remember 
that the non-attest services we perform are based on client prepared and 
submitted documents, so we are not rendering opinions on our own 
performed work, but rather may have more ongoing analysis throughout the 
period for the attest engagement.
     
We appreciate your attention to this important issue.
     
Wendy Burnett, CPA
Bird and Company, Chartered
PO Box 887
El Dorado, Kansas  67042