Date:    09/02/2000  4:46 PM

Subject: SEC's Proposed Rule Governing Auditor Independence
 
Dear SEC,
     
I am a CPA (working in taxation), and I do support the SEC's Proposed 
Rule Governing Auditor Independence.  While I am a member of the AICPA, 
I respectfully disagree with their position against the proposed rules. 
I favor the proposed rules.
     
Sincerely,
     
Abe Carnow, CPA