Subject: File No. S7-23-09
From: William T McGonagall, III
Affiliation: Dungeon Master

November 23, 2009

I don't reckon none of them asset backed securities oughta be accounted for at alls. I reckon we ought not to mark them to market or anything. We oughta mark 'em to my butt

Sincerely,
William T. McGonagall, III