Date:    08/30/2000  5:01 PM

Subject: S&-13-00

Gentlemen,
     
In order to protect the integrity of the equity markets in the United 
States,  it is important
that audit firms are not only independent but also have all appearances 
of independence.
Therefore, I believe the consulting activities of an auditor should be 
severely limited and
should probably be prohibited for publicly held audit clients.
     
James E. Scanlon, CPA