Date:    12/22/1999  1:03 PM


Subject: File no. S7-24-99

     
Dear SEC
     
DO THE RIGHT THING TO ENSURE OTCBB COMPANIES THAT COMPLY WITH SEC RULES ALSO 
EXTENDS TO THE MARKET MAKERS.
     
PROTECT CORPORTATIONS AND INVESTORS FROM ILLEGAL OR IMPROPER ACTIVITIES THAT 
ADVERSLY IMPACT THE ECONOMIC GROWTH OF OUR SMALL UPCOMING COMPANIES AND THE 
INVESTOR THAT HELP PROVIDE THEM FINANCIAL SUPPORT.
     
I DO HOPE THE SEC DOES NOT LET THE INDIVIDUAL INVESTOR DOWN.
     
     
Sincerely,
Paul Davies