Date:    09/14/2000  6:39 AM

Subject: File No. S7-13-00

As an individual investor, I think the relationship between a company and 
it's auditor should be disclosed. Although most relationships are probably 
on the 'up and up', in my opinion, there should be nothing at all to hide.
     
Thank you for letting me voice my opinion on this matter.
     
Karen Kosoy