Date:    09/14/2000  2:02 PM

Subject: S7-13-00

I am currently a college student majoring in accounting, with the aspiration of 
becoming a CPA.  I was disheartened to learn of the proposed new regulation 
regarding prohibiting accounting firms from rendering nonaudit services to their
audit clients.  I feel that the matter of independence is strictly and aptly 
covered by the GAAS and that most accountants abide by them.  
It would be detrimental to my, and others, future livelihoods if this proposal 
goes any further, or perhaps stands.  I plan to open a small accounting firm 
where I intend to practice in the many areas that accounting now affords me. 
This includes being an independent auditor, as well as many other facets of the 
profession.  I can only imagine the client base that this proposition would 
limit me to.  
Please keep the future generation of CPAs, and their livelihoods, in mind when 
deciding on our futures.  
Thank you, 
Melinda Way