Subject: File No. S7-35-04
From: Gordon Gerwig
Affiliation: President, Spredgar Software

October 6, 2004

This is a great idea, and would provide for comparable financial data across companies that has been missing since the SEC eliminated the Financial Data Schedule in 2001. However, the full benefit of XBRL wont be realized until it is mandatory for filers to include it. We at Spredgar Software look forward to enhancing our products to support XBRL.