November 14, 2008

Subject: File No. S7-14-08

Good morning:

I SUPPORT the proposed rule for SEC oversight of indexed annuities.

If you have any questions or comments, please contact me by email or phone.

Sincerely,
B Mann
BRADLEY MANN, CFP®, EA, BCE, CFS, AAMS
CERTIFIED FINANCIAL PLANNER(tm) Practitioner | Retirement & Estate Planning | Investment Services
ENROLLED AGENT | Admitted to Practice before the IRS