November 17, 2008

Subject: File No. S7-14-08

I am in favor of the rule that would establish SEC control over index annuities. The annuities have as an integral part of their design the concept of a market index. This would require a discussion with the client about how the markets work. Only an investment licensed individual has the background to have this discussion.

Jack Nelson, CFP

District Sales Manager- Wisconsin
Harris Investor Services