From: Bradly E. Potter CPA CFP
Sent: January 27, 2007
To: rule-comments@sec.gov
Subject: File No. S7-25-06

Too Whom It May Concern:

The net worth requirement for private equity offerings is already too high at $1 million. The proposed increase would serve to further limit the choices of the investing public. Another option would be a two part test. If you have the $1 million, then you can invest, if not, then you have suitability test to determined by your investment advisor. Much the same as the current brokerage industry is the investment suitable for the needs and situation of the client.

John Mauldin (www.frontlinethoughts.com) has some good ideas on the matter. I would suggest you read his January 26th article, A New Definition of Rich.

Thank you,

Brad Potter

Bradly E. Potter CPA CFP
Hoppe & Orendorff SC
Ph. 262-657-7716
Fx. 262-657-6191

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