Date:    09/19/2000  4:46 PM

Subject: Prposed sec rule re auditors
 
September 19,2000
     
     
Dear SEC
     
I am firmly opposed to the proposed rule not allowing CPA's who audit a 
public company from performing other accounting, tax and other services.
     
I believe that this proposed rule is anti business and a restraint of free 
trade.
     
I also believe that this would be a disservice to public rather than an 
advantage.
     
If this rule is passed, it would initially only apply to public companies, 
but could be applied to all companies, public and private.  I am not 
interested in state boards of accountancy "harmonizing" public and private 
practice.  Also I am not interested in GAO, DOL and the bank regulators also 
jumping on the band wagon.
     
Very Truly Yours
     
Stanley J Sterk CPA
1039 West Fulton
Grand Rapids, MI 49504