Subject: File Number S7-14-08

August 28, 2008

Dear SEC:

I am a licensed insurance professional and I am writing to you because I do not support the adoption of proposed Rule 151A. Rule 151A would classify most indexed annuities as securities. In addition, I am concerned that the application of proposed Rule 151A would not be limited to indexed annuities and that other annuities and insurance products that happen to fit the criteria set out in the rule would be brought within the scope of the rule. I urge you to withdraw the proposal.

Thank you,

Amy E. Waddell
Brooks Financial Group