Date:    03/21/2000  3:47 PM

Subject: Proposed Regulation FD

SEC,
     
If one of the largest (net worth) companies in this country, 
Berkshire-Hathaway, can disclose their results in an simple manner, they all 
can.
     
There is no rational justification for selective disclosure.  If it is 
allowed to continue, our financial markets will collapse.
     
I support this rule completely.  Level the playing field.
     
Sincerely,
     
     
Dave Nehil