Subject: File No. S7-16-98

Date:    8/19/98 2:30 PM
     
     
I am in favor of the proposed amendment to Rule 102(e) of the SEC's 
Rules of Practice, which govern the conduct of accountants and 
professionals who perform audits or otherwise practice before the 
Commission.
     
I would like to see similar legislation proposed and enacted for 
application to attorneys and investment bankers.
     
Sincerely yours,
     
     
Joanne B. Arnett, C.P.A. (Calif)