Subject: File No. S7-34-11
From: Robert R Hawn

September 3, 2011

I am 64 and retired. Not because I wanted to be but because of unforeseen circumstances. At any rate, after losing $67,000 of my retirement income in the stock market because of banksters and others I have finally found somewhere I can try to make up some of that lost income, they are called REITs. Please don't change there tax status Please think of all the people who have ended up having to retire through no fault of their own. Please leave us some way to get some income.

Thank You,
R Hawn