Subject: File No. S7-14-08
From: Eileen J. Trott,CFP Affiliate: Financial Insights, Inc.

November 13, 2008

If a product is based on the returns of a security index, whether or not it is invested directly in that index, I believe that the product should be under the oversight of the SEC.

The current state of the market is sufficient reason for the buyers to be protected by your regulation.

Eileen J. Trott,CFP
Financial Insights, Inc.