Subject: File No. S7-14-08
From: John C Entingh
Affiliation: President Annuity Advisors Inc.

November 17, 2008

-This ruling can simply not happen. This product is seeing it true potential in this shaky enviroment and the reason is because it is not a security but rather an insurance product. Talk to the majority of people who now own this and they will tell you it is the best PROTECTION they could have.