Date:    09/14/2000  5:23 PM

Subject: S7-13-00
 
To whom it may concern,
   I am an accounting major at Husson College in Bangor,Maine.  My professor 
Dewey W. Martin, CPA, CMA, has brought this proposed rule to the attention 
of my class.
   By changing the rules so that firms are unable to give regular day to day 
advice to the clients that they audit, will prove to be unprofitable to many 
firms.  Some of the smaller firms may find it harder to compete, therefore 
creating the situation where some will go out of business.
   I believe, along with my fellow classmates, that the rule should not be 
changed.
                            Sincerely,
                            Jodie L. Cushing
                            Student
                            Husson College