Subject: File No. S7-14-08
From: Mitchell R Mansfield, Sr.
Affiliation: CEO

July 15, 2008

GENTLEMEN, MORE MONEY HAS BEEN LOST BY THE STOCK BROKERS REPRESENTING THE PUBLIC AND THEIR MONEY IN STOCKS AND MUTUAL FUNDS BY FAR THAN HAS EVER BEEN LOST BY THE PUBLIC IN AN INSURANCE COMPANIES ANNUITY PRODUCTS. WHY WOULD YOU WANT TO PUT THE PROTECTED PUBLIC INTO THE HANDS OF THOSE WHO HAVE COST THE PUBLIC SO MUCH LOSS OF WEALTH?
PLEASE LEAVE THE CUSTODY OF ANNUITIES IN THE HANDS OF THOSE WHO CREATED THEM FOR THE WEALTH AND HEALTH OF THE PUBLIC IN THE FIRST PLACE.

Mitchell Ray Mansfield