Date:    12/17/1999  10:01 AM
Subject: Rule FD (Fair Disclosure)

My name is William Resler.  I live in Cumberland City, TN in the country.  I 
have taken and passed the CPA examination and follow the markets to some 
extent.
     
The proposed rule to allow (require) full disclosure of financial information 
is a good thing for investors and the market as a whole.
     
While preserving an aura independence, analysts can only become dependent on 
selective release of information.  That is not good for me or the market.
     
William C. Resler