Subject: Re: File No. S7-16-98 Date: 8/12/98 5:06 AM Attention -- Jonathan G. Katz, Secretary This communication by e-mail is for the purpose of briefly agreeing with the position taken by the American Institute of Certified Public Accountants in the comment letter submitted by this organization in regards to the proposed amendment to Rule 102 (e). Without reciting all reasoning and conclusions, suffice it to say I feel it would be better to sanction accountants only in the event of a knowing or conscious and deliberate violation of applicable professional standards or a pattern of misconduct that can be shown to create the required risk to the Commission's processes or the financial reporting system. Submitted by: H. Bruce Dukeman, CPA, MBA Chairman and CEO Dukeman Enterprises, Inc. 3945 South Dixie Highway Lima, OH 45806-1849