Date:    4/6/99  1:13 PM

Subject: OTC Bulletin Board and "Pink Sheets"-File No. S7-5-99

Please be advised that our company is opposed to the proposed amendments to 
Rule 15c2-11.  We feel that these revisions would be detrimental to those 
companies that are listed as OTC stocks.
     
Yours Truly,
     
     
Gordon E. Coleman
President and CEO
Landmark Financial Corp.