Subject: File No. S7-14-08
From: Daniel L Glazier

August 27, 2008

The value of the funds deposited by the annuitant, CANNOT decline in value due to ANY market condition. The guarantee of no risk of loss is not present in ANY PRODUCT DEEMED A SECURITY. There can be no doubt that this product is an insured vehicle for safety conscience savers.

The funds deposited are back by the legal reserve system as well, which IS NOT PRESENT IN ANY SECURITY.