Date:    09/26/2000  2:45 PM

Subject: S7-13-00
 
Gentlemen of the SEC and all who are concerned:
RE: Revision of the Commission's Auditor Independence Requirements 
     
        I have been made aware that the SEC intends to promulgate
regulations that would in effect forbid firms to do interim accounting work 
for their audit clients. While some companies do a fine job of preparing 
their own financial statements there are many who would be simply be lost 
without our aid ; and thus the quality of financial statements provided to 
users would in many cases be poor. I applaud the SEC in their efforts to 
secure a more independent framework for the preparation of financial 
information but this simply is a loser for all involved. A better way to 
secure independent financial information would be to provide for an 
independent way for auditors and interim accountants to be paid their fees 
for such engagements.
     
                                        Thank you, 
     
     
     
Steve Heidbreder, CPA
Martin, Hood, Friese & Associates, L.L.C. 
(217) 351-2000