From: Gordon E. Kutler
Sent: September 17, 2006
Subject: File No. 4-519

To the SEC


This small investor has reviewed Pink Sheets’ Proposal and strongly supports it.

Some few promoters who have faxed me unsolicited material do comply with some of the points in the Pink Sheets Proposal but there is no assurance that their factual statements are accurate; to the best of my knowledge, at this time there is no penalty for any such misstatements of fact.

Please give us small investors some help by adopting SEC Rules as proposed by Pink Sheets.

Thank you.

Gordon E. Kutler