Date:    12/16/1999  8:56 PM
Subject: Proposed rule FD

Dear Mr. Levitt:
You and your fellow members are to be congratulated for proposing this 
rule. The selective dissemination of information by public companies is 
the bane of free markets. Your proposal is a good start toward leveling 
the playing field. I hope your committee will resist the intense 
lobbying by the SIA and others who are the chief beneficiaries of the 
present inequality.
Sincerely,
Steven L Mandel, MD
CEO Mandel Family Corporation