Subject: File No. S7-14-08
From: John L Boland, II
Affiliation: RGHUA

October 20, 2008

Dear SEC Person:

In regards to File No. S7-14-08
Indexed Annuities and Certain Other Insurance Contracts.

We as insurance folks are out in the trenches helping people in regards to all kinds of products.

Because of our ability to communicate with lots of people from different walks of life.

As Insurance people, we are able to help them to purchase an annuity that has some involvement in the market yet has many fail-safes for the annuitant.

The opportunity to visit with all walks of life allows us to show this most important tool to the everyday person.

I would think that without the insurance agent in the mix that a bunch of people would be overlooked in being able to take advantage of a safe yet valuable tool to ones' financial future.

In addition we use annuities with widows and family members with proceeds from family members' insurances and retirement programs.

If we didn't have this tool to help these people it would be most difficult for these people in not only losing a family memeber but dealing with the finacial concerns after such a loss.

An annuity is a simple yet valuable tool for the insurance agent in helping families.

Thank You for your consideration in this important matter.

John Boland