Date:    12/17/1999  7:39 AM
Subject: SEC Disclosure rule

Dear SEC,
     
I congratulate you on the proposed rule. Information regarding publicly 
traded corporations should be placed in the hands of the public, especially 
owners (shareholders). In order that we have a fair and efficient market, I 
believe passage of this proposed rule is imperative. It will level the 
playing field and create a more stable market since the "whisper" factor 
will be greatly diminished.
     
Respectfully.
     
     
Kurt Gibbings, Compaq Global Sales Mgr.                
       
Mitsubishi Electronics America                         Office: 281-320-5952
     
20405 S.H. 249, Suite 179                              Fax:    281-320-5960
     
Houston, Tx. 77064                                     Cell:   713-594-3938