Subject: File No. S7-09-09
From: Anthony J. Zalesky, CFP, ChFC, CLU
Affiliation: Vice President, Scharf Group, LLC

June 30, 2009

There are many financial advisors in this country who have been in practice for years and years and have always been ethical and honest with their clients. This new requirement, an annual surprise audit, and the cost associated with it, punishes those reputable men and women. On top of that, ultimately, the cost will be passed onto the clients, or less jobs will be created by these Financial Planning firms.

Please delete this requirement.

Sincerely,

Anthony J. Zalesky