Subject: File No. S7-09-13
From: Gabe Segal
Affiliation: Blue Whale Capital, LLP

September 15, 2014

Hi,

I am the President and a Partner of Blue Whale Capital, LLP. BWC is a leading private investment group, focusing on domestic and international equities, bonds, and leveraged funds as well as real estate and value-add venture capital opportunities. We strongly support the release of Title III of the JOBS Act and urge the SEC to act swiftly in this manner. We believe that this Act will be one of the greatest stimulants to the private investment sector that the US economy has ever witnessed.

Your follow up on the release of this Act will be appreciated. Thank you for your consideration.

Best,

Gabe Segal

President & Partner | Blue Whale Capital, LLP