Date:    08/13/2000  2:25 PM

Subject: s7-13-00

     
Sirs:
     
I am writing as a CPA employed in industry to register my opposition to this 
proposed rule.
     
I believe it will have a detrimental effect on the profession and that the rule 
has not been properly researched and reviewed
     
Sincerely,
     
Stephen G. Farrar CPA