Date:    09/15/2000  1:57 PM

Subject: Re: File No S7-13-00

Dear Sir/Madam:
     
Proposed rules prohibiting CPAs from providing other services to audit clients 
is unnecessary. Our profession is one of the highest in citizen confidence 
ratings and we are doing a fine job of self regulation.I say this yet we do only
4% of our business in audit work. 
     
I am extremely proud of what I do for a living and sleep very well at night. 
     
Eddie Goodall
CPA, North Carolina cert # 4766