Date:    08/17/2000  4:30 PM

Subject: S7-13-00

I am opposed to the proposed rule making that the SEC is contemplating 
regarding scope of services for CPA firms.
     
I believe it would reduce the quality of personnel that would be 
attracted to the national CPA firms.
     
The AICPA & FASB are doing a good job of self-regulating the industry.
     
Sincerely,
     
Thomas Edens, CPA