December 13, 2006
December 12, 2006
Ms. Nancy M. Morris
Secretary
Securities and Exchange Commission
Station Place, 100 F Street, NE
Washington DC 20549-1090
Subject: SR-NASDAQ-2006-040
Dear Ms. Morris:
In a letter addressed to the SEC on November 29, 2006, I expressed my displeasure with the NASDAQs proposed fee increase for bundled services. While our position has not changed on this point, I wanted to clarify that we are pleased and appreciate the current services we receive through the NASDAQs online service and market intelligence. We have utilized these services, which have been helpful to us on a regular basis, and I would have been more supportive of a fee increase for services that were more relevant to our listing on the NASDAQ Stock Market.
Sincerely,
David Chidester
Chief Financial Officer
Overstock.com