Date:    08/20/2000  9:44 PM

Subject: S7-13-00

I am concerned about the proposed rule above.  I do not believe you have 
all relevant facts and data to much such a far-reaching proposal.  Please 
reexamine the conclusion  made by the Public Oversight Boards Panel on 
Audit Effectiveness before proceeding.
     
I see no rationale behind prohibiting accounting firms who perform audtis 
for SEC registrants from providing non-audit services to the companies.  Am 
I interpreting your proposal correctly.
     
Elbery Glenn Fox, CPA