Date:    09/15/2000  1:48 PM

Subject: Re: File No. S7-13-00

        I am a certified public accountant and I support the SEC Rule
Proposal that would prohibit firms that audit SEC registrants from 
providing non-audit services to their audit cleints.  I believe the 
public needs the independence of the audit firm that this would insure.
        Linda Sharp, CPA
        3003 N. Croatan Hwy
        Kill Devil Hills, NC  27948