Date:    09/20/2000  11:39 AM
Subject: File No. S7-13-00
Please permit me to express my concerns that independent auditing firms can
perform other services for their clients or have family or investment
relationships without compromising their independence.  Outside
certification and the reliability of same should not be compromised by
peripheral services, personal contacts and investments.  I support your
proposed rules changes to keep independent auditing firms independent.
Sincerely,
Dawn Wride