Subject: File No. S7-05-00 Date: 04/02/2000 6:49 PM I have been using Spredgar now for over two years and find the information it provides invaluable for the graduate business classes I am taking. If you remove the primary components the program uses to calculate ratios, you will severely limit the information I depend on. I request that you do not remove Financial Data Schedules (FDS) information from the Edgar filings. This program provides significant information at a very reasonable price that is critical for ratio analysis of the companies I analyze for class projects. Ralph Pecora, Salem State College, Salem, MA