Subject: File No. S7-14-08
From: Jason E Tompkins

September 3, 2008

To Whom It May Concern

The regulation of any investment that is not vested even partially in a security is and should remain outside the scope of the SEC. Simply stated, this has not been under the jurisdiction of the SEC for an entire decade and still does not need to be.

Sincerely,

JASON E. TOMPKINS