Date:    09/14/2000  2:43 PM

Subject: S7-13-00

As an independent consumer/investor, I applaud your efforts to insure 
that independent audits are really independent. As for the "effective" 
relationships that might be disrupted, it sounds to me like they should 
be disrupted immediately.
     
Harley Kukuk
12908 Portland Ave
Burnsville, MN 55337