Subject: RE: File No. S7-30-98 Author: "Grimm; Betsy" Date: 4/6/99 12:23 PM Referencing the proposed changes by the SEC to tighten reporting deadlines, FirstBank Northwest feels that the increased burden caused is unfair to small businesses. Because small businesses do not have the resources and staff available for all quarterly and annual reporting necessary, the extra time, even though just a number of days, is vital for quality preparation of reports.