Subject: File No. S7-26-10
From: Nikola R. Djuric, Esquire
Affiliation: Attorney

November 18, 2010

November 18, 2010

I am an attorney representing a single family office in Atlanta, Georgia that serves two generations of family members. The family I represent fully supports the comments and recommendations made to the SEC by Martin E. Lybecker on behalf of the Private Investors Coalition in his letters dated November 11th 18th, 2010. It is imperative that single family offices be exempted from this unnecessarily burdensome registration.

Thank you for consideration of the issues addressed by the Private Investors Coalition.