Date:    08/21/2000  5:40 PM

Subject: Reference File No. S7-13-00

To whom it may concern:
     
I'm a CPA in Minnesota for a regional firm that provides various services to 
SEC and non-SEC clients.  We are a trusted business advisor and, as such, we 
maintain independence with clients.  Independence is maintained even if minor 
consulting is performed.  I believe the proposal is too far reaching and 
would unjustly hurt SEC registrants.  In order, to assist clients and their 
shareholders we must know their business.  In order to know their business, 
we may touch on certain small consulting areas.  
     
Please call if you have any questions.
     
Steven E. Stensrud
     
     
     
     
Lund Koehler Cox & Arkema, LLP
Certified Public Accountants & Consultants 
601 Carlson Parkway, Suite 600
Minnetonka, MN  55305