From: Richard Colwell [rcolwell1@cfl.rr.com]
Sent: Thursday, January 16, 2003 12:37 PM
To: rule-comments@sec.gov
Subject: Pro forma accounting (s7-43-02)

Gentlemen,
I am an individual investor.  I fully support your proposed disclosure
of non GAAP income reports.  The current system makes analysis from
reported p/e ratios availaable on the web not comparable
No wonder the fraudstsers found it easy.

I believe Edgar would be more useful if a search method using the market
identifier was available.  This would help those who do not know correct
names as they frequently differ from those used in newspapers

Richard G. Colwell