Date:    09/01/2000  8:51 AM

Subject: Proposed Rule Governing Auditor Independence
 
Dear SEC,
     
I do not believe that CPA's can play both sides of the table at the same 
time and maintain objectivity in either fact or appearance.
     
The Tennessee Valley Authority in Knoxville is a good example.  CPA firms 
which include the names Coopers, Lybrand, Ross Brothers, Montgomery et. 
al., have controlled the TVA audit contract for over 60 years.  Their audit 
recommendations have created a ton of business for them.  TVA hardly ever 
gets criticism on the macro level. No surprise.
     
When is the government going to clean up its own house?
     
Allen R. Wilhoit, CPA
5516 Lonas Drive, Suite 200, Knoxville, TN 37909