Date:    09/14/2000  6:38 AM

Subject: File No. S7-13-00

It seems evident that it is only prudent to disallow one company to 
provide both consulting and auditing information.  It would not hamper 
consulting business to need to sell only to companies that you do not 
have an auditing relationship.  It is not worth the chances that are 
taken and the loss that occurs when a MicroStrategy comes apart.  The 
companies would have the benefit of 2 different opinions and the cross 
checking that occurs when 2 different companies deal with financial 
decisions and information.  It would seem that this way of insuring the 
integrity of these companies would be beneficial to them?  It is simply 
not a necessary risk to take.
     
Please separate Auditing and Consulting services.
     
Thank you.
     
Carole King Yoho