Date:    8/10/98       7:57 PM
          
  Subject: File No. S7-16-98 - Amendment to Rule 102(e)
         
  Dear Sirs:

  I urge you to adopt the AICPA's definition of improper professional conduct as
  defined in their petition to the SEC related to the amendment of Rule 102(e) in 
  the Rules of Practice.

  The AICPA petition provides a reasonable definition of improper professional
  conduct that would offer protection to shareholders and the general public.  In
  addition, the AICPA's proposed definition would provide a clearer definition for 
  the CPA and the investing public as to what constitutes improper professional conduct.


          Respectfully,

          Edward T. Makela, CPA