Subject: Upfront Costs and Testing the Water

May 16, 2014

I agree with the comment submitted Kiran Lingam at SeedInvest available at http://www.sec.gov/comments/s7-09-13/s70913-139.pdf that startups should not be required to gamble upfront costs on startups and that a specific "testing the waters" provision should be implemented for Crowdfunding.

Thank you.

Christian Heller
Chicago, IL