Date:    9/1/98  10:09 AM

Subject: S7-16-98

I would like to support the AICPA's rule making petition.  I find it 
unsettling that you attack the messenger of the company statements and 
not those responsible for the statements, namely the officers, directors 
and Lawyers.  If you want better reliance make your proposed rule apply 
to all groups responsible, otherwise Lawyers can hide behind the client 
privilege doctrine and create filings that are beyond your reach.
     
Regards, Ron L. Taylor