Subject: File No. S7-06-13
From: jeff c bermant, Mr.
Affiliation: CEO of Virtual World Computing

August 18, 2013

As the CEO as a startup I am concerned about the required SEC filings including the long perspectus. The intention of the law was to unbind start-ups so we can raise money from qualified investors. As i understand the rules you will end up making it more difficult and include potentially, killing great start-ups. I encourage you to create short-forms and stratgeies to help start-ups not hurt them.

Thank you


Jeffrey C. Bermant
CEO and Founder of Virtual World Computing