From: Richard & Sally Taylor
Sent: January 27, 2007
Subject: File No. S7-25-06

understand you have asked for public comments on above.

We feel it is wrong to dramatically increase the net worth requirements for people to invest in private investments. By removing home value from the calculations as well is providing far TOO MUCH PROTECTION for people. We do not support such increased government involvement in our personal risk decisions.

Thank you,

Richard & Sally Taylor
Blue Mountain Peak Ranch