Date:    09/14/2000  11:33 AM

Subject: file no. S7-13-00

Gentleman:
It is apparent you do not understand the devastating effect that your 
proposal will have on the business world to which most CPA's furnish service. 
Why do you not just do away with all professional help to business  and kill 
the certified public accounting profession at the same time?
Respectively submitted,
Michael J. Morgan, CPA
AICPA Professional Teaching Faculty