Date:    08/29/2000  4:07 PM
Subject: Proposed Rule S7-13-00
Gentlemen:
     
This is one CPA who supports your proposed rule on independence.  I think that 
it would be very healthy if AA was the outsourced internal auditor for a bank 
and KMPG did the independent audit.
I believe that there is plenty of work for firms who want to be SEC auditors.  I
think you should place some restrictions on how many listed companies any 
auditor can represent.  I don't see any harm in going back to the big 10.  I 
think the present trend of consolidation puts too much power (limiting 
competition) in too few hands.  We need more firms to accommodate the world wide
economy, not less.
     
Kenneth Everhard, CPA
PO Box 6137
McAllen, Texas 78502
     
956 687-8341    
     
PS
You must have really hit a nerve to get the reaction from the AICPA etc that you
did.  More power to you.