November 13, 2008

Subject: File No. S7-14-08

To whom it may concern,

I am very concerned about the lack of regulation surrounding equity indexed annuities.

These complex and confusing products should be regulated by securities regulators since they are, often in convoluted ways, tied to the performance of the stock market.

To offer them to the public as securities-related without the corresponding regulation is dangerous and irresponsible.

Sincerely,

Christopher Kimball CFP, MSFS, AEP, CMFC, CLTC, LUTCF