Subject: File No. S7-28-07
From: Bratcher R Boswell
Affiliation: CEO

September 2, 2008

I would like to comment on the SEC becoming involved with Equity Indexed Annuities.

I personally don't see why there is any reason for the SEC to become involved with the sale of these products. Since there is no risk associated with losing principal, I don't believe the SEC should be involved with these products.

Thank you