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