From: Frank Hodge
Sent: May 18, 2006
Subject: File Number 4-515

To the SEC Commission:

In the attached study, my coauthors and I demonstrate how XBRL can enhance investors' ability to acquire and integrate financial information. The study was published in The Accounting Review in July, 2004. I have been granted permission by The Accounting Review to submit our study to the SEC's roundtable series on "giving investors and analysts better financial data via the Internet."


Frank Hodge