Subject: File No. 4-606
From: David M. Sobel, Esq.
Affiliation: EVP / CCO, Abel/Noser Corp.

July 27, 2010

The first comment is that the SEC should set up an industry/consumer panel to investigate this and make recommendations.

David

David M. Sobel, Esq.
EVP / CCO
Abel/Noser Corp.
One Battery Park Plz
New York, NY 10004