Subject: File No. 4-610
From: Randall J Soderberg

January 3, 2011

Dear Sir/Madam,

One of the bigger problems in the Municipal Market Place is the availability of Indicative data on a Bond. There is no readily available public database of Municipal Bond Descriptive data. It would be very beneificial if the SEC required all Municipal Issuers to use Extensible Business Reporting Language (XBRL) like the SEC has been doing for other initiatives.

A fielded XBRL database of indicative data would eliminate the difficulties of getting clear machine readiable descriptions of the bonds.

I would appreciate a reply, and thanks for reviewing my comment.


Randall J. Soderberg