Date:    09/16/2000  11:25 AM

Subject: S7-13-00

I'm writing to protest the proposed SEC rule prohibiting non-audit services 
toCPA firms attest clients.  My firm serves smaller SEC registrants that require
considerable assistance with SEC reporting rules.
     
Small reistrants cannot afford to hire the expertise necessary to comply with 
the many regulations promulgated by the SEC and other regulators.  Frequently, 
they rely on their CPA to provide a variety of these services.
     
This new rule is wide weeping and includes many restrictions for which they is 
no evidence that they affect the quality of audits.
     
     
Gladys Hyatt