Author:  Don Manning 
Date:    08/18/2000  1:29 PM

Subject: S7-13-00

Recently I have read information stating that the SEC is proposing a new rule 
proposal that would restrict audit firms from providing additional services to 
their clients.  As an industry professional, this would severely limit my 
choices in hiring an accouting firm and wind up costing me more money for less 
services.  One advantage of having auditors as consultants is that they 
already know my business and I do not have to spend money for the learning 
curve that an outside consulting firm would have.  That learning curve is paid 
for by the audit each year.  In addition, I do not see independence problems.  
The auditor can be objective yet still provide valuable consulting advice.  
     
In short, I believe that this rule would have a negative impact on business 
and should not be adopted.