Subject: File No. S7-14-08
From: Joe McCusker
Affiliation: Celtic Consulting Services, Inc.

November 13, 2008

I want to add my voice to the support of the above File. Annuities are good product for a limited number of people. Most people do not enter into such a contract with full knowledge. I have clients that come to me after having purchased such a product and the first question to ask is WHY.

Joe McCusker
Celtic Consulting Services, Inc.
a Financial Planning firm for life
Registered Investment Advisor