Author:  "Frank Moore" 
Date:    09/14/2000  8:19 AM

Subject: S7-13-00

     I am the managing partner of a local CPA firm.  Our firm has a substantial
audit practice.  Our audit clients are municipalities and small to medium size 
business.  In addition to our audit services for these clients, we are often 
called on to assist them with information systems, computer support, advice on 
mergers and acquisition, obtaining financing, strategic planning, business plans
and business valuations.  The passage of the rule prohibiting firms from 
rendering nonaudit services to their audit clients would have a tremendous 
financial impact on our firm.  In addition, it would be a disservice to our 
clients who depend on us for so much.  I urge you not to pass this rule.