Subject: File No. S7-05-00
Date:    04/03/2000 11:40 AM
     
     
Dear Sir/Madam:

I strongly oppose the proposed elimination of the Financial Data Schedule 
(FDS). The FDS contains the only consistent and comparable data found in the 
10-K and 10-Q filings.

This data has been made available to the public through Spredgar Software. 
Spredgar Software's SPREDGAR add-in for Microsoft Excel uses the FDS section 
to generate over 30 standard financial ratios, as well as quarter-by-quarter 
free cash flow. I, both on an individual basis and as a partner in an 
investment club partnership, consistently use SPREDGAR to assist  in my 
equity analysis. I have taken advantage of SPREDGAR's free trial offer and 
was able to perform my analysis at no cost.

In this very complex and competitive stock market environment, the ability 
to access reliable financial data is critical to the study of corporate 
performance.  Anything the SEC can do to increase easy, free access to 
companies' financial data is a major public service.  Please do not 
eliminate the FDS.  It is hard to believe that the companies' cost to 
prepare and the SEC's cost to process the FDS could be considered 
prohibitive or detrimental, when compared to the great public interest in 
obtaining reliable financial data on a regular basis.
     
Thank you for considering this comment. 
Very truly yours,
Barbara E. Black