Subject: File No. S7-05-00
Date:    04/03/2000 10:08 AM
     
     
"We 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.
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. Literally thousands of financial analysts, students, 
professors, CPAs, corporations, and individual investors have used SPREDGAR 
to assist them in their equity analysis. 
     
SPREDGAR's corporate users include Hewlett-Packard, KPMG International, 
Lucent Technologies, Prudential Securities, and Esteé Lauder. Academic and 
nonprofit users include the University of California at Berkeley, the 
University of Massachusetts, Texas A&M University, and the Illinois Society 
of Certified Public Accountants."
     
     
     
     
William F. Moore