Subject: File No. S7-14-08
From: james d westmoreland
Affiliation: owner-Westmoreland Insurance Agency

August 30, 2008

I have owned and operated my agency since 1993. fixed rate annuties have been a large part of my sales. These annuities have helped my customers gain more earnings to there retirement funds than Banks-stock brokers and other investment avenues-NOT ONE OF MY CLIENTS HAVE EVER LOST A DIME-they are versed in all aspects of the products and make a inteligent decision on what product fits them-please do not take away my ability to continue service to my clients in this rural area-regards,