Subject: Comment on File Number 4-637

February 5, 2013

Dear Members of the Securities and Exchange Commission:

I perosnally lost a lot of my retirement savings due to the lack of regulations on financial institutions. And then, as taxpayers, we/I were asked to bail them out.

Why aren't the banks and investment firms not complying with Sarbanes-Oxley? Why have there been no prosecutions?

The SEC needs the right regulations and the proper enforcement capability going forward to prevent this from happening again.

Thank you for considering my comment.

Gary Russ


Gary Russ