Subject: File No. S7-14-08
From: DENISE C BROWN

September 5, 2008

To whom it may concern:

I am writing to express my opinion in opposition of taking products such as Fixed Indexed Annuities that are currently insurance related and sold products and placing them under the jurisdiction of the SEC. These products are not a market risk securities and I appeal to you to let them continue to be sold by insurance professionals. I have been a licensed insurance professional since 1985 and wish to state "Fixed Indexed Annuities are insurance products that protect my customer's retirement dollars, not a market risk security".

Thanking you in advance for your consideration in this matter.

Denise Brown
6915 E. Allen Rd.
Fenton, MI 48430
517 548 4199

P.S. I am sorry if this message comes to you in duplicate, my browser closed and I was not sure if my initial comment was submitted.