Subject: File No. S7-05-00

Date:    03/08/2000 10:35 AM
     
     
We strongly object to the proposed elmination of the Financial Data 
Schedule (FDS). The FDS contains the only consistent and comparable data 
found in the 10-K and 10-Q filings.
     
Spredgar Software's SPREDGAR add-in for Microsoft Excel uses the FDS 
section to generate over 30 standard financial ratios, as well as 
quarter-by-quarter free cash flow. Literally thousands of financial 
analysts, students, professors, CPAs, corporations, and individual 
investors have used SPREDGAR to assist them in their equity analysis. Many 
of these users have taken advantage of our free trial offer and were able 
to perform their analysis at no cost to them.
     
SPREDGAR's corporate users include Hewlett-Packard, KPMG International, 
Lucent Technologies, Prudential Securities, and Esteé Lauder. Our academic 
and nonprofit users include the University of California at Berkeley, the 
University of Massachusetts, Texas A&M University, and the Illinois Society 
of Certified Public Accountants.
     
Best regards,
Gordon Gerwig, CEO
______________________________
Spredgar Software