diff --git a/lib/gnucash.rb b/lib/gnucash.rb
index a1c8b3b..a2e1389 100644
--- a/lib/gnucash.rb
+++ b/lib/gnucash.rb
@@ -1,5 +1,8 @@
+require "gnucash/ledger"
 require "gnucash/version"
 
 module Gnucash
-  # Your code goes here...
+  def self.open(fname)
+    Ledger.new(fname)
+  end
 end
diff --git a/lib/gnucash/ledger.rb b/lib/gnucash/ledger.rb
new file mode 100644
index 0000000..614d9ed
--- /dev/null
+++ b/lib/gnucash/ledger.rb
@@ -0,0 +1,10 @@
+require "zlib"
+require "nokogiri"
+
+module Gnucash
+  class Ledger
+    def initialize(fname)
+      @ng = Nokogiri.XML(Zlib::GzipReader.open(fname).read)
+    end
+  end
+end