Subject: File No. S7-13-00 See Attachment.
Date:    09/20/2000 9:31 PM
     
Mike Harris
09/18/2000 11:25 AM
     
To:
cc:
     
Subject:  Send a letter in support of SEC Rule 201 (b)
     
Hi everyone,
     
The  growth  of  our  firm  has  been  phenomenal over the past five years. 
Through  hard work and dedication each of us has had a hand in this growth. 
An  opportunity now exists where our individual efforts can once again help 
Jefferson  Wells grow.  The Securities and Exchange Commission has proposed 
rule   amendments   regarding  auditor  independence  (rule  201(b)).   The 
proposals  modernize  the  Commission's requirements by providing governing 
principles  for  determining whether an auditor is independent in light of: 
investments   by  auditors  or  their  family  members  in  audit  clients, 
employment relationships between auditors or their family members and audit 
clients,  and  the  scope  of  services  provided  by  audit firms to their 
clients.
     
The  SEC  is soliciting public comments on the proposed rule amendments; we 
are asking that every employee spend a few minutes voicing their individual 
support  regarding  the  scope  of services amendment.  This section of the 
proposal  would identify certain non-audit services that, if provided to an 
audit  client,  would impair an auditor's independence.  In the simplest of 
terms,  an  audit firm that is conducting an external audit, and certifying 
the  results,  would  be  limited in the scope and nature of other internal 
audit,  accounting  and  information  technology related services that they 
could  provide  to that same client.  Every auditor knows the importance of 
checks  and  balances;  there  is no question that independent auditors are 
necessary to provide unbiased audits.
     
Jefferson  Wells  is  positioned  perfectly  to grow if these proposed rule 
amendments  are enacted.  Since our focus is not the certification of audit 
opinions,  we  are  ready  to provide the non-audit services the certifying 
firms  would  no  longer  be  permitted  to  perform for their public audit 
clients.   This  was  a cornerstone positioning element for the founding of 
our firm.
     
I  want  to ask for your help in sending a letter to the SEC.  To make this 
easy  for  you,  the  attached  file  contains a sample letter that you can 
simply  detach, add your name to the bottom of and e-mail to the SEC.   The 
deadline  for  submitting  comments  is  September  25, 2000.  Feel free to 
change  the  attached  letter however you would like.  The main goal is the 
flood  the  SEC  with  our  support  of  their proposed rule changes not to 
overwhelm them with our ability to write 1,400 customized letters.
     
E mail the attached file to:  rule-comments@sec.gov
     
Please put: File No. S7-13-00 in the e-mail subject line.
     
Thank you in advance for your assistance with this project.  As part of the 
Jefferson Wells team, we will all benefit from the positive results of this 
effort.
     
Mike Harris
Chairman and CEO
     
(See attached file: SEC letter independence.doc)