Subject: File No. S7-14-08
From: David J. Dahl, President
Affiliation: Skidmore & Son Insurance Agency, Inc.

November 13, 2008

I am writing to request that the SEC not regulate the insurance companies’ equity-indexed policies. The state insurance departments have the capacity and responsibility to provide the regulatory framework to evaluate the sales methods and product designs for equity-indexed policies.

Skidmore & Son Insurance Agency, Inc.

David J. Dahl, President
ChFC CLU CFP AAMS AFC RFC CFS