Subject: File No. 4-606
From: Antonio D'Amelia
Affiliation: CPA

August 29, 2010

I believe the SEC should impose the same fiduciary standard to all financial professionals as it is one of the SEC's principal objectives to ensure that securities industry professionals deal fairly with their customers. Any arguments with regards to an increase in costs based on a fiduciary responsibility seem obtuse to me, but the SEC should ask for verifiable evidence as to how any changes could potentially cause an increase to a business's cost structure.