Date:    04/03/2000  11:53 AM

Subject: Elimination of Financial Data Schedules (FDS) File No. S7-05

I strongly object to 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 information is critical to the financial analysis done by my company 
prior to contacting prospective clients.  This is the most timely and cost 
effective method for doing this analysis.  Without access to this 
information it will be virtually impossible to conduct our analysis. 
 Thanks for your consideration of my input.
     
Sincerely,
     
J. B. Bricklemyer               
Account Executive               
Paradigm Learning, Inc. 
Northeast Regional Office