Date:    10/23/2000  2:01 PM

TO: RULE-COMMENTS at 03SEC
Subject: File No. S7-13-00

Dear Sirs,
     
I've just come across the fact that the SEC is looking into the possible 
conflict of interest when an accounting firm also has a contract to provide 
other cinsulting services to a company. As an investor who manages my own 
poirtfolio, I'd feel a lot more comfortable with a complketely independent 
audit.
     
I fully support any move to ensure that the firm which audits a particular 
company does not also have a consulting contract with that company. Audits MUST 
not only be impartial, they MUST BE SEEN to be impartial.
     
Russell Willis