Subject: File No. 81-939
From: Troy Garner, CPA, CFA

June 13, 2013

I am a holder of W2007 Grace Acquisition 9.00% Series C Cumulative Preferred Stock. I respectfully ask that you not approve the April 4, 2013 application of W2007 Grace seeking an exemption from the requirement to file reports under the Securities and Exchange Act.

I believe the current lack of reporting has impaired the value of my holdings, as potential investors have no information to utilize in evaluating the potential value of the shares, which has a corollary negative impact to trading activity and share volume liquidity.