Subject: File No. S7-11-10
From: Simhan Mandyam, MS,MPM
Affiliation: Managing Partner ,Triage Life Sciences LLC

June 7, 2010

Thank you Ms.Shapiro,

For the bold step in the right direction, having worked in pharmaceutical and biotechnology industry for past 20 years, audit trail is a normal practice in researching,developing,manufacturing ,safety,regulatory and marketing of ethical drug product. We at Triage Life Sciences LLC have designed systems,process and SOPs for our companies to carry out this implementation.

Please let me know if you would like to join your team of panel to provide you guidance in the areas where some of the best practices from our idustries could be used in financial regulations.

Best Regards
Simhan Mandyam
Managing Partner
Triage Life Sciences LLC