From: Roland Kotcamp [rkotcamp@twcny.rr.com]
Sent: Saturday, September 09, 2000 8:30 PM
To: rule-comments@sec.gov
Subject: File No. S7-13-00

To whom it may concern:
I support any actions the SEC can take that would give stockholders confidence 
a companies annual audit report is truly fair and accurate.  In many if not most 
cases, a company has used the same audit organization for many years while at the 
same time the auditing organization is making thousands if not millions of dollars 
from Consulting Services with the company.  Why would the auditing organization 
want to "blow the whistle" on the company for any mismanagement?  "Never bite 
the hand that feeds you!"