Subject: File No. SR-NASDAQ-2006-040
From: Steven D Carr, J.D.
Affiliation: Managing Director, Dresner Corporate Services

December 4, 2006

Regarding the above following by Nasdaq, I believe new services that further disclosure and communication are positives. We are an IR and PR counseling firm that represents many publicly held companies with very different market caps. I applaud Nasdaq for its innovative approach.