Subject: File No. S7-14-08
From: Chris W Allman
Affiliation: President, Allman Financial Services

September 1, 2008

My Name is Chris Allman. My livelihood and business as a licensed, independent insurance agent may be greatly impacted by a proposed rule 151A recently published by the Securities and Exchange Commission. This new rule will not add consumer protection not already in place by the state insurance regulators and would in fact undermine many state initiatives concerning sales practices. Please do not let Chairman Cox make another poor decision on his way out the door.

Regards, Chris Allman