Date:    12/20/1999  9:31 AM

Subject: Proposed reg FD

To whom it may concern:
     
I run a small private investment partnership and I want to wholeheartedly 
encourage you to go ahead with proposed regulation FD.  It is much needed to 
protect small investors and money managers like myself.
     
Sincerely,
     
Whitney Tilson
Tilson Capital Partners, LLC
175 E. 62nd St., #11A
New York, NY 10021
212-755-3554