Subject: File No. S7-05-00
Date:    04/02/2000 8:38 PM
     
     
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.
     
Throughout my undergraduate and graduate business studies,  myself and 
thousands of students and professors have found this data invaluable in the 
financial analysis of public companies.  In my professional career as a 
Financial Analyst for a bank holding company, this information has again 
assisted in the financial evaluation of public companies for determining 
creditworthiness and investment opportunities.  I am also a user of Spredgar 
Software's SPREDGAR, that is an add-in for Microsoft Excel, which uses the 
FDS section to generate over 30 standard financial ratios, as well as 
quarter-by-quarter free cash flow.  This had proven to be a valuable tool as 
both a student and Financial Analyst.
     
Again, the elimination of the Financial Data Schedule in the 10-K and 10-Q 
filings would be a tremendous loss of public data to the financial 
community.
     
Sincerely,
Robert J. Ventrone
Sr. Financial Analyst