Subject: File No. S7-14-08
From: Celene A Wallen

October 17, 2008

I oppose sec151A the Insurance Dept.s in each State has
guidelines to protect and insure the clients products.
The EIA products are Insurance Products and so regulated.
Don't we think the SEC has messed up enough? Are they not just lokking for more funds for Wall Street? The Seniors
and everyone else in these products are much more secure now than if the SEC had their hands in this money....

Thank you