Subject: File No. 4-605
From: Mathew Walker

September 13, 2010

I am writing to express my support for petition 4-605: request for rulemaking to exempt securities offerings up to $100,000 with $100 maximum per investor from registration.

I believe this new crowdfunding rule will not change but compliment existing funding models. Enabling startups to secure funding for $100,000 with a maximum $100 investment from investors is a start, a start which I'm sure will see many successes in the online world.

Best Regards
Mat Walker