Subject: File No. S7-09-09
From: Lisa A. Haupt, CFP
Affiliation: Rowling, Dold & Associates LLP

June 30, 2009

To Whom It May Concern:

I am a member of the Financial Planning Association and work for an SEC Registered Investment Advisory firm. I strongly oppose the requirement in the proposed amendments to the custody rule that would subject investment advisers to a surprise audit by an accounting firm.

Sincerely,

Lisa