Subject: File No. S7-08-07
From: Kelly S McEntire, Executor
Affiliation: Retired State Administrator/Executor of Janus Capital Investments

June 5, 2007

I think this rule is a needed housekeeping rule that allows the SEC to keep up with the ever changing role of government in a changing economy. The playing field is not level, as long as people with information and capital control the market and are willing to bend the law in order to maintain control of assets that may not even belong to them, there is need for added concern and added control.

In todays world information is the most valuable commodity of all. And as long as people are willing to go to illegal and unethical means to control that information at the expense of the rightful beneficial owners of capital investments, then I believe that it is time for a greater federal presents in the marketplace.

I would never have made this statement several years ago but experience has taught me that not everyone shares the same ethical values, and what I might think is right, another person may view as being weak or uninformed.

The SEC needs to take a stronger role in patroling the market place and should be give more power not to just fine disrupters of the market place but to aid in the criminal prosecution and conviction of offenders.