Date:    09/18/2000  6:21 AM

Subject: FILE NO. S7-13-00

WE SUPPORT THE SEC PROPOSED RULES AND STANDARDS PROHIBITING CPA'S FROM 
PROVIDING NON-AUDIT SERVICES TO THEIR AUDIT CLIENTS. 
THIS WOULD CREATE A GREATER DEGREE OF INDEPENDENCE FOR THE CPA'S AND ALSO 
THE PUBLIC PERCEPTION OF INDEPENDENCE WOULD ALSO BE INCREASED.
PHILIP W. HUTCHINGS, III CPA  NORTH CAROLINA CERTIFICATE NUMBER 8941 
HUTCHINGS AND HUTCHINGS CPA'S PA
3329 CHAPEL HILL BOULEVARD
DURHAM, NORTH CAROLINA  27707