Subject: File No. S7-14-08
From: James Buro
Affiliation: Wall Street Speaking

November 13, 2008

Dear Sirs,

I believe it is in the best interests of investors that the SEC have the ability to oversee indexed annuity sales. My experience as a former financial advisor, trainer and now practice management consultant for advisors, tells me that many consumers often misunderstand the benefits, risks and opportunity costs associated with equity-indexed annuities.

I appreciate your consideration in taking a closer look at this issue.

Best Regards,

James Buro
Wall Street Speaking