Subject: File No. S7-14-08
From: Dean L Stewart
Affiliation: CFP.

October 21, 2008

-Since I have been in the insurance business for 33 years
and seen alot of changes over those years. I feel that the Fixed Index Annuity is not a security and is an insurance product and should stay an insurance product.

Sincerely,

Dean L. Stewart,CFP.