Date:    08/21/2000  10:37 AM

Subject: S7-13-00

August 21, 2000
Mr. Jonathan G Katz, Secretary
SEC
     
Dear Mr. Katz,
     
I am opposed to the proposed rule (file # S7-13-00) to prohibit accounting 
firms from providing not-audit services to audit clients.  Since so many of 
the States adopt the SEC rules this could lead to the separation of these 
services for all CPAs.
     
CPAs are required to be independent by our rules, which have been more than 
adequate to date.  By adding more rules than are needed you will complicate 
the business structures of accounting firms and not accomplish any greater 
independence then exists today.
     
As a CFO in industry (non-SEC) we rely on our CPA's other services, such as 
tax and computer consulting, and would be harmed if we had to hire and train 
additional professionals to provide these services.
     
Please do not pass this rule.
     
Jeffery J Vaughn CPA