Subject: File No. S7-14-08
From: Ben Feldmeyer, CFP

October 21, 2008

Please consider droping 151A. This is putting an undue burden on the financial companies, with a less than accurate accounting of the value of the assets. Relief from this rule should provide a return the the norm of asset leverage levels and increase liquidity.

Thank you for your consideration.

Ben Feldmeyer, CFP