Date: 09/08/2000 4:19 PM Subject: auditors To whom it may concern: As a new investor I am appalled by some of the long lasting practices of the investment community. In particular, it is an obvious conflict of interest for an accounting company to audit the books for compliance with SEC regulations and do consulting work for the same company. I work for the federal government and I must disclose all stock holding to ensure that I do not deal with companies that I have a financial interest in while on the job. This standard is obvious and should be applied across the board. These auditors that also act as consultants are being placed in an unethical situation which is not fair to anyone. John Hewson