Date:    8/11/98  12:29 PM
          
  Subject: File No. S7-16-98
         
    Please consider changing the SEC proposed amendment to Rule 102(e), that relates
  to the negligent conduct.  An error in judgement, which could be considered as
  negligent conduct, should not be used to subject  an accountant to discipline
  from the SEC.  Only those accountants who intentionally and/or knowingly violate
  the applicable professional standards should be subjected to this discipline
  from the SEC.  Furthermore it would not be right to impose discipline upon
  accountants for an error in judgement when this same standard is not imposed on
  the officers, directors, or attorneys for the company.

          Thank You,

          James I. Linkous, CPA
          122 Lakeland Park
          Bluefield, WV  24701