March 24, 2000

Jonathan G. Katz
Secretary, Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549-0609

Re: File # S7-05-00

Dear Mr. Katz:

These comments are on behalf of Internet Financial Network, Inc., ("IFN") a Level One EDGAR redistributor, regarding the Proposed Rulemaking for the EDGAR system.

While we may not have the perfect solution, we would suggest that the Commission require that filers limit charts and other graphics to depictions of otherwise required content. This might include five year trend-lines or pie charts that breakout revenue segments. It would not, however, include pictorial displays often found in annual reports. IFN recommends that companies be permitted to hypertext reference their own web sites from the filings for such pictures or graphics that do not specifically relate to required information.