Date:    09/14/2000  9:30 AM

Subject: Reference File No. S7-13-00

I am writing to voice my opposition to the proposed rule to prohibit audit 
firms from rendering nonaudit services to their audit clients.  As a CPA in 
industry, I believe this is overreaching, would limit competition, and would 
force firms to be dismissed from projects that do not affect independent 
audits.  In some cases, it is my opinion that many of these consulting 
projects actually enhance the audit process, because the firm has a chance to 
understand the internal controls in a more intricate manner .  The 
independent audit may not uncover weaknesses that consulting projects could. 
As a former public accountant and internal auditor, you don't really know a 
company unless you can engage special projects.  Please reconsider placing 
less restrictive limits on independent auditors.
     
Brent Wood, CPA
#3 Mckendree Park Road
Lebanon, IL 62254