Subject: File No. S7-8-99
Author:  Dan McEwan <dmcewan@dsginc.net>  
Date:    4/6/99 3:18 PM
     
     
For firms (such as our DPP Broker Dealer) that would not be "operationally 
capable" even if our computers disappeared, there should be a "safe 
harbor."  I understand the possible severity of Y2K and its impact, but 
firms such as ours should not have to expend any further time or resources 
writing plans/ programs/ etc. for occurences which would not render us 
incapable of performing for our clients.
     
Sincerely,
     
Dan McEwan