Subject: File No. S7-9-99 Author: "Charles Hoffman" Date: 4/12/99 3:31 PM Note: A printed copy of this email was also sent via the US Postal Service. Charles Hoffman, CPA, MBA 2902 North 24th Street Tacoma, Washington 98406 (253) 752-9429 Jonathan G. Katz, Secretary Security and Exchange Commission 450 Fifth Street, NW Washington, DC 20549-0609 Dear Secretary Katz: I appreciate the SEC accepting comments with regard to the modernization efforts you are undertaking to update the very useful EDGAR system. Here are my comments. I ask that you consider allowing filers to file UNOFFICIAL versions of their filings in an XML format similar to your allowing UNOFFICIAL versions of filings in a PDF format. The purpose of this is to allow the financial community to experiment with the possibilities of XML and expose the public to XML. In addition this will allow the SEC to gain insight as to whether they should use XML as an official filing format in the future. The public accounting industry is working on setting standards for XML based electronic financial reporting. Your action of allowing UNOFFICIAL filings will greatly help XML standards for financial reporting evolve. Selecting XML as an official filing format for your current modernization would have been an incorrect choice as the technology is still maturing. However, the rapid adoption of XML clearly signals that XML is probably going to be in the future of the EDGAR system. I appreciate your consideration. If you require any additional information with regard to my comments, please contact me a the above address and phone number. Respectfully, Charles Hoffman, CPA, MBA cc: Allen Anderson, Senior Vice President Technical Services, AICPA