We strongly object to the proposed elimination of the Financial Data 
     Schedule (FDS) from the Edgar filings.  We are investment advisors 
     selecting individual securities for our clients portfolios.  We make 
     use of  Spredgar Software's SPREDGAR add-in for Microsoft Excel which 
     calculates financial ratios from the FDS.  It is extremely important 
     to us to be able to retrieve current quality financial information on 
     a timely basis for our current portfolio holdings and prospective 
     future holdings.  You might argue that the information is or could be 
     made available from the individual companies Websites.  Our problem 
     with this method is what guarantees the quality of the information. Of 
     course we understand that the SEC is not verifying the FDS information 
     on all filings but at least there is an intimidation factor involved 
     with entities filing incorrect information with the SEC.
     
     We hope that you will reconsider the proposed elimination of the FDS.
     
     Andy Midkiff, CPA
     Hayek Investment Counsel, L.L.C