Subject: File No. s7-03-17
From: Daniel C Sweeney

March 27, 2017

As an independent investor who doesn't feel like paying SP capital IQ $45,000 per year, I systematically download and aggregate the XML data from corporate 10-Q and 10-K filings for personal use.

I have no idea what in-line XBRL actually looks like or how it works. Can you please provide a sample on your website somewhere? For example, take the latest Apple 10-K, translate it into in-line XBRL, and post it on a special webpage.

Generally speaking, HTML is virtually impossible to parse, has no reliable structure, and is unbelievably sh#tty. XML is simple, well structured, easy to parse, and beautiful. How does in line XBRL combine these 2? Does it retain the easy parse-ibility of XML or does it resemble a free-form jazz experiment like HTML?

Thanks,
Daniel C Sweeney