Subject: File No. SR-NASDAQ-2006-040
From: Gale Blackburn
Affiliation: Corporate Vice President of Investor Relations, AmCOMP Incorporated

December 11, 2006

As a busy IR in-house practitioner, I was very happy to learn that, as part of my Nasdaq listing fee, I have access to IR services provided by Nasdaq partner companies.

I have come to depend on Nasdaq's Market Intelligence Desk as well as Nasdaq-Online. To me, the Nasdaq expanded service offering is like a "Nasdaq Seal of Approval" for these additional service providers. Leveraging the Nasdaq service provider relationships will ensure my company receives a high level of quality customer service.

After working in IR for almost 15 years though, I do have some long-standing vendor relationships. I like the fact that I am not "required" to use the Nasdaq service providers. However, with an eye on my budget and the need to contain costs, I plan to take advantage of the additional IR services that Nasdaq is making available to me. Knowing that Nasdaq's listing fees also remain lower than other comparable markets ensures me of the value-added benefits of being a Nasdaq-listed company.