Subject: SEC Rule 102(e) of Rules Of Practice

Date:    8/21/98 2:43 PM
     
     
     
To Whom It May Concern,
     
As a Certified Public Accountant and Accounting Manager for a company which 
files with the SEC, I have reviewed your amendment to Rule 102(e) of Rules 
of Practice.  As a result I completely support the American Institute of 
Certified Public Accountants position, especially regarding your definition 
of "improper professional conduct" and proposed penalty.
     
I urge you to revise your position on this issue appropriate to generally 
accepted professional standards.
     
Sincerely,
     
Charles T. Bernhardt, III CPA
Manager of Accounting & Financial Operations 
The Lenfest Group & Suburban Cable Company