Date:    03/21/2000  9:30 PM

Subject: complete disclosure

I applaud the SEC for attmepting to listen to the stockholders of their 
prospective companies for their opinions.
     
To the point, if I am an owner of a business, I should have the right to know 
at the time of disclosure as to the financial wellfare of that company. 
Afterall, the money I have invested is not a loan, but an investment good or 
bad in that company.  
     
Again, I applaud the SEC for listening to the shareholders and attempting to 
correct a situation that for too long was kept only for the ears of the very 
few to profit from.
     
Thank you.
     
Sandi Lipman