Subject: Rule 15c2.11

Date:    7/8/99 8:21 PM
     
     
SEC rules committee:
     
We are opposed to this rule.  Our auditors Authur Andersen LLC do a 
substantial amount of review work prior toof the time our 10-QSBs are filed. 
We have internally and in agreement with our auditors decided to use the same 
criteria for reporting standards as we use in connection with the audit and 
filing of our annual 10-KSB.  Our press releases are also reviewed by our law 
firm.  I don't see the benefit of an additional review by our market makers 
assuming they were willing to do one.
     
 If this rule were put into effect it likely would cause us significant 
problems within the next year in our ability to raise capital which would 
severly limit our growth.  We think that the information that we give to the 
public is presented on all materrial respects on a basis consistent with the 
letter and spirit of securities law.  
     
Yours truly
     
Conrad Nagel
Chief Financial Officer
US Microbics, Inc.