dissenting:
I respectfully dissent. The majority opinion finds that the trial court erred in refusing to suspend the child support *619order of a father serving a term of imprisonment.1 I conclude that this record cannot support such a finding.
The procedural beginnings of the present action are somewhat muddied. No petition for modification of the existing 1984 child support order was actually filed. Pizza Plus, which is owned by the parents of appellant James Paul Leasure and was appellant’s employer, notified the Adams County Support Counseling Office that appellant would be incarcerated for approximately one year. Presumably this was done by way of explanation for the failure to attach appellant’s wages pursuant to the wage attachment ordered November 19, 1985 consisting of $22.00 weekly ($16.70 support, $3.30 arrears, $2.00 court costs). On August 16, 1987, the Hearing Officer recommended support payments in the amount of $16.70 weekly to remain in effect. By letter dated August 17, 1987 but docketed September 3, 1987, appellant raised objections to the recommendations of the Hearing Officer. In my view it is this letter from appellant that should be considered as his petition for modification.2 In his letter appellant states “I have never been unemployed until now. I am a hardworking individual and I will have employment again.” Appellant also states that “[w]hen I eventually reach Mercer [State Correctional Facility], I will definitely be working. At that time I will arrange to send Jeremy my obligation. The prison will be my employer and should deduct the payments from my earnings.”
On appeal appellant contends that the trial court erred in refusing to suspend and/or modify his child support order when the uncontradicted evidence established that he was *620incarcerated, without any income, and would continue to remain so for at least a.nine-month period.
In Fortune/Forsythe v. Fortune, 352 Pa.Super. 547, 508 A.2d 1205 (1986), we summarized the principles governing modification of child support:
First, that the party seeking to modify a support order bears the burden of demonstrating such a change of circumstances as will justify a modification; second, that only material and substantial changes in circumstances, as proven by competent evidence, will warrant modification of a support order; and, third, that a modification may only be based upon facts appearing in the record which show such permanent change in circumstances as to require such modification. (Citations omitted.)
352 Pa.Super. at 547, 508 A.2d at 1209.
In proceedings to modify a support order, then, it is the petitioner who has the burden of proving that there has been a material change in circumstances sufficient to warrant modification of the existing order. Commonwealth v. Vogelsong, 311 Pa.Super. 507, 457 A.2d 1297 (1983). It is well settled that we cannot disturb a trial court’s order of support absent a clear abuse of discretion. Shindel v. Leedom, 350 Pa.Super. 257, 264, 504 A.2d 353, 355-56 (1986). A finding of such abuse is not lightly made and must rest upon a showing of clear and convincing evidence. Id. The trial court must be upheld on any valid ground. Id.
The trial court analogized incarceration for willful criminal behavior to voluntary withdrawal from employment, concluding that in neither case will the parent be allowed to escape his or her duty of child support. I would uphold the decision of the trial court on a different rationale. In Matter of Vetternack, 334 N.W.2d 761 (Iowa 1983), upon which the majority relies the Iowa Supréme Court noted that current inability to pay has become less a consideration in actions to modify child support than long-term earning capacity. This can be compared to the requirement in this Commonwealth that “modification can only be based on a *621permanent change of circumstances.” In the present case, appellant, at the same time that he asks to have his support order suspended, implicitly attests that his permanent capacity to support his child will be unaffected. Counsel also assures the court that appellant will always have a job. In addition, appellant also informed the court that while incarcerated, he will arrange to have his prison wages forwarded to meet his child support obligation.
In Ohler v. Ohler, 220 Neb. 272, 369 N.W.2d 615 (1985), Chief Justice Krivosha, dissenting, stated:
The fact that a parent is incarcerated should ... not, in and of itself, preclude a [trial] court from considering whether the facts justify a reduction in child support. Certainly, if the evidence reflects that the incarcerated parent has any assets, those assets should first be made available for the support of the child. But where, as here, it is made clear that at the present time the incarcerated parent has no assets and can do nothing about paying the child support judgment, the [trial] court should, at a minimum, be permitted to consider that fact.
Id., 220 Neb. at 279, 369 N.W.2d at 619.
The majority asserts that it finds this dissent persuasive but ignores that Ohler involved a defendant who was incarcerated and indigent. The facts in the present case differ. This appellant has what appears to be guaranteed employment on release from prison in a family business as well as prison wages which he will use for child support. Notwithstanding this difference, the majority concludes that appellant is unable to pay support during his incarceration. An examination of the testimony upon which the majority relies does not support this conclusion.
MR. MORTON: Do we know what other asset he might have, Judge, that would allow him to pay support.
THE COURT: Was he a PD client?
MR. MOORE: No, he was a private client. He wasn’t working at the time. His parents are friends of mine, and he didn’t have any real estate. I think he had a car but i think he sold it. As far as i know he has very few *622assets. He was working in a business for his parents and they were again when he gets out of jail, there’s no question about that. But I don’t think there’s anything that would be of any use—
THE COURT: Does he get any money in jail?
MR. MOORE: Not as far as I know.
MRS. LEASURE: He gets paid and he told me he gets paid. I don’t know how much he does.
THE COURT: Twenty cents an hour.
THE SHERIFF: Highest is about sixty-five cents.
MRS. LEASURE: Which is nothing, but neither is what he pays.
THE COURT: I’ll take a look at it. If you find anything, John, let me know.
MRS. LEASURE: It means what you are doing is? THE COURT: The arrears will accumulate.
MRS. LEASURE: Until?
THE COURT: Until he gets out and then we will have him and see what he’s doing and have money put forward to pay arrears....
(N.T. 10/27/87 at 5-6).
These testimonial speculations are not facts of record. The record fails to indicate whether the attorney, Mr. Moore, who spoke on behalf of appellant was actually representing appellant or appellant’s parents, since no appearance was entered.. Nevertheless, the majority appears to consider his unsworn conjecture as the equivalent of facts of record.3
I agree with Chief Justice Krivosha that incarceration, in and of itself, does not support a petition to modify an order of child support. In the present case, I find that the incarcerated appellant has failed to meet his burden to prove by competent evidence that modification of the child support order is warranted. Appellant having failed to *623meet his burden of proof, I would affirm the trial court on the basis that appellant has suffered no material change in his ability to provide long term support to his child.4
For the foregoing reasons, I dissent.
. Appellant had been sentenced to a term of one to two years’ imprisonment at the Mercer State Correctional Facility on August 4, 1987.
. The trial court treated this letter as exceptions pursuant to Pa.R.C.P. 1910.12(e). If these objections are considered exceptions, they were untimely filed and we are without jurisdiction to hear this appeal. Pa.R.C.P. 1910.12(e) provides that matters not covered by exceptions filed within ten days after the date of the hearing officer's report are deemed waived.
. Arguendo, if the Adams County Sheriff has correctly stated the wage rate at Mercer State Correctional Facility as sixty-five cents ($.65) an hour, appellant will earn gross wages of $26.00 working a forty-hour week, $22.75 working a thirty-hour week.
. I would accordingly allow any arrearages to accrue, without prejudice to appellant’s right to petition for remission of the accrued arrearages upon his release from prison with the proviso that appellant’s prison wages are forwarded to the Adams County Court to meet his child support obligation.