Date:    03/21/2000  1:24 PM

Subject: Comments on proposed regulation FD

Dear Mr. Levitt:
     
  I strongly urge that the SEC adopt regulations that encourage or require
publicly-traded companies to fully disclose the financial information that 
they do release.  All interested parties--from analysts and institutional 
investors down to individual investors--deserve an equal opportunity to 
learn of important corporate information.
     
  Small investors, such as myself, rely on these factual pieces of
information--NOT the "ratings" given by analysts whose interests are 
questionable.  A rule for full disclosure is not only fair, but it is in 
the spirit of what publicly-traded companies are: an EQUAL opportunity in 
which ALL of the PUBLIC can invest.
     
Sincerely,
Scott T. Yabiku