Date:    09/06/2000  2:33 PM

Subject: S7-13-00

I want to express my oposition to this proposed SEC ruling which would prohibit 
providing non-audit services to the firm's attest clients. This ruling would 
effectively eliminate our firm from providing needed services to our clients on 
a cost effective basis. Small clients like ours can not afford to hire the 
expertise that this rule would require, and few firms will indeed even offer to 
provide these services. Of course indenpendence is important, but these rules 
have been suggested without any evidence whatsoever that the prohibited services
compromise independence. 
     
The overall impact of these proposed rules will be to reduce the service 
available to a large number of smaller firms and actually hurt the investing 
public that they are intended to protect. 
     
     
David A. Duryee, Principal
Moss Adams LLP
1001 - 4th Ave. Suite 2700
Seattle, WA 98154-1199