Date:    12/22/1999  9:46 PM

Subject: Proposed regulation FD

        This message is for  sec chairman Arthur Levitt.  Proposed
regulation FD  ( fair disclosure) is a great place to start leveling 
the playing field for the Individual Invester. A look at the 
"generally accepted accounting principles"  Would also be very 
helpful. ( ie.  more straightforward earnings reports with respect 
to the numbers.) for us non-accountants.
      Thankyou very much for allowing my voice to be heard.
     
                              Sincerely, Sandy Matthews, Retirement Invester.