Date:    08/18/2000  8:50 AM

Subject: S7-13-00

Sir,
     
I support the Commission's attempts at strengthening the independence 
requirements for C.P.A.'s. For too long, in my opinion, C.P.A.'s have been 
stepping accross the line and using the Attestation services as a lever into 
consulting services. This serves only to weaken the integrity of the profession 
by alienating clients that see independent auditors as an integral partner of 
their internal control processes.
     
Charles Gojmerac, C.P.A., M.B.A.