Date:    04/03/2000  3:33 PM

Subject: FDS elimination comments

"We strongly object to the proposed elimination 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.SPREDGAR allows our firm to quickly 
find, evaluate, and use comparative data in the valuation of closly 
held companies. Without this information our firm will incurr and 
excessive amount of expense in analyzing SEC information.
     
Mark E. Moen, General Services Consulting  
Eide Bailly LLP, 406 Main Avenue, Suite 3000, Fargo, ND 58108