Subject: File S7-09-09
From: Mary Eitel
Affiliation: Eitel Investment Management

October 22, 2009

Hello. I agree with TD Ameritrade about the surprise audit suggestions. The SEC should focus on the largest money pools for scrutiny. Overburdensome regulation is putting small investment advisors out of business.

Mary Eitel
Eitel Investment Management
308 Sprite Road
Louisville, Kentucky 40207