Date:    04/03/2000  10:05 AM

Subject: Proposal to eliminate Financial Data Schedule

As users of Spredgar Software's SPREDGAR program, we object to the 
proposed elimination of the Financial Data Schedule from SEC filings.
     
We utilize this software program extensively in searching for 
"comparable" companies in conjuction with our valuation practice. This 
product has saved countless hours of professional time.
     
I know of no reason why the financial data should be eliminated and we 
strongly oppose the proposal.
     
Rick Bjorgaard
Eide Bailly LLP