September 5, 2000

Commissioner Laura S. Unger
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0609

Dear Ms. Unger;

I am concerned with the proposed regulation being initiated by the SEC that would adversely impact the services I perform as an independent certified public accountant. These services include but are not limited to auditing services. I am opposed to the proposed regulation because:

This scope of services rule must not be allowed to go forward.

Very truly yours,

Corinne Pleger, CPA