Subject: File No. S7-9-99
Author:  "Mark Jewett" <markj@erutech.com> 
Date:    4/14/99 4:09 PM
     
     
Dear Sirs:
     
Please accept the following comments with regard to your modernization 
efforts of the EDGAR system.
     
The EDGAR system should accept filings in an XML format.  XML is a data 
format perfectly suited to the needs and goals of EDGAR, allowing users to 
manipulate the immense amount of information available on the system in 
virtually any manner, using any application, and on any device.
     
Several industries have grasped the power of XML, taking advantage of it to 
increase productivity and the availability of information.  The accounting 
industry is currently working on setting standards for XML based financial 
reporting.  Such an effort combined with the capability to make EDGAR 
filings in XML benefits potentially every member of the business community 
by making information more widely available and at a lower cost.
     
Thank you for your consideration.
     
Sincerely,
Mark Jewett
President
Erutech, Inc.