Date:    09/18/2000  12:40 PM

Subject: I am for it

As a small firm CPA practitioner having worked for two of the largest firms 
in the world, I absolutely agree with the SECs proposal.  It is high time 
that audit firms stay just that - audit firms.  Too oftem we see give aways 
on the audit end to bank on lucrative consulting on the other.  
     
Russell F. Morrison,
Certified Public Accountant
     
Garland R. Shelton & Co., CPAs
100 Northwest Drive
Round Rock, TX 78664-4250