From: Frank Hodge
Sent: May 18, 2006
To: rule-comments@sec.gov
Subject: File Number 4-515

To the SEC Commission:

In the attached study, my coauthors and I demonstrate how XBRL can enhance investors' ability to acquire and integrate financial information. The study was published in The Accounting Review in July, 2004. I have been granted permission by The Accounting Review to submit our study to the SEC's roundtable series on "giving investors and analysts better financial data via the Internet."

Regards,

Frank Hodge