Subject: Amendment 34-39726; file S7-8-98
     
     
April 15, 1998
Mr. Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Mr. Katz:
My firm is Westview Securities Inc. which is a Mergers & Acquisitions Broker 
Dealer. Until recently, Westview  had a $5,000 minimum net capital 
requirement. The net capital requirement was just  increased to $100,000, 
because my firm's own investment account will have more than ten trades per 
year. These are mutual fund account trades or trades through another broker 
with Westview as a normal customer.

Westview does not carry customer accounts and does not do any business with 
the retail public in any securities and does not even have a clearing 
agreement. Your new rule for $100,000 minimum net capital as a threshold 
would require Westview ( a One Person Firm) to file your y2k reports. This 
is patently absurd. You need an exemption for Merger and Acquisition and 
other Broker Dealers which do not require this degree of scrutiny. Westview 
has one notebook computer!

Please respond with your rationale for this requirement! Thank you in 
advance for your response.

Dr. Peter Korn
President
Westview Securities Inc.
(619) 793-0175 Voice
(619) 793-0176 Fax
SEC BD #8-43539
NASD ID# 028233
peterkorn@msn.com